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H.R. 5872 118th Congress House

Stop Tax Penalties on American Hostages Act

Official title: To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes.

Introduced: October 2, 2023 Introduced by: Dina Titus Democratic · Nevada See on congress.gov
Taxation Administrative remediesComputers and information technologyDetention of personsDiplomacy, foreign officials, Americans abroad
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Internal Revenue Service (IRS)Tax administration and collection, taxpayersTax-exempt organizationsTerrorism
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Oct 2, 2023
Referred to the House Committee on Ways and Means.
Oct 2, 2023
Introduced in House
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 Latest action October 2, 2023

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Stop Tax Penalties on American Hostages Act

This bill postpones certain tax filing deadlines for U.S. nationals and their spouses who are unlawfully or wrongfully detained abroad or held hostage abroad. It also allows for a refund and abatement of penalties and fines paid by detained individuals.

 Related & companion bills 2
  • S 1679 Stop Tax Penalties on American Hostages Act
  • HR 7791 Stop Tax Penalties on American Hostages Act of 2024
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 3 Republican 2
D
Gottheimer, Josh
New Jersey · Oct 17, 2023
Phillips, Dean
· Oct 17, 2023
 D
Beyer, Donald S.
Virginia · Oct 2, 2023
 R
Hill, J. French
Arkansas · Oct 2, 2023
 D
Stevens, Haley M.
Michigan · Oct 2, 2023
 R
Tenney, Claudia
New York · Oct 2, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5872: Stop Tax Penalties on American Hostages Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-5872/
MLA
"H.R. 5872: Stop Tax Penalties on American Hostages Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-5872/.
Bluebook (legal)
H.R. 5872, 118th Cong. (2026), https://openamerica.io/bill/118-HR-5872/.
Markdown link
[H.R. 5872: Stop Tax Penalties on American Hostages Act](https://openamerica.io/bill/118-HR-5872/)
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