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S 5320 117th Congress Senate Taxation

A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for…

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A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.

Introduced: December 20, 2022 Introduced by: Coons, Christopher A. Democratic · Delaware See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 20, 2022
Read twice and referred to the Committee on Finance.
Dec 20, 2022
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill defers the collection of income taxes from a U.S. national who is unlawfully or wrongfully detained abroad until 180 days after such national is released from detention, returns to the United States, or departs the detaining country. It also requires the reimbursement of penalties for late payment of income taxes that become due during such detainment.

The bill suspends for 270 days after the release of a U.S. national the running of a statute of limitations for the collection of income taxes deferred by this bill.

The deferral allowed by this bill does not apply to social security taxes imposed on employees.

What's happening now December 20, 2022

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Rounds, Mike
South Dakota · Dec 20, 2022
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APA
U.S. Congress. (2026). S. 5320: A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.. 117th Congress. Open America. https://openamerica.io/bill/117-S-5320/
MLA
"S. 5320: A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-5320/.
Bluebook (legal)
S. 5320, 117th Cong. (2026), https://openamerica.io/bill/117-S-5320/.
Markdown link
[S. 5320: A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.](https://openamerica.io/bill/117-S-5320/)
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