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S. 4057 118th Congress Senate

Stop Tax Penalties on American Hostages Act of 2024

Official title: A bill 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 wron… Show full official titleShow less

Official title: A bill 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: March 22, 2024 Introduced by: Christopher A. Coons Democratic · Delaware See on congress.gov
Taxation
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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
Mar 22, 2024
Read twice and referred to the Committee on Finance.
Mar 22, 2024
Introduced in Senate
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 Latest action March 22, 2024

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Stop Tax Penalties on American Hostages Act of 2024

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 1
  • HR 9495 Stop Terror-Financing and Tax Penalties on American Hostages Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 2 Republican 4
D
Van Hollen, Chris
Maryland · Dec 16, 2024
 R
Scott, Rick
Florida · Apr 16, 2024
 R
Cassidy, Bill
Louisiana · Mar 22, 2024
 R
Rounds, Mike
South Dakota · Mar 22, 2024
 R
Tillis, Thomas
North Carolina · Mar 22, 2024
 D
Wyden, Ron
Oregon · Mar 22, 2024
Cite this page click to expand
APA
U.S. Congress. (2026). S. 4057: Stop Tax Penalties on American Hostages Act of 2024. 118th Congress. Open America. https://openamerica.io/bill/118-S-4057/
MLA
"S. 4057: Stop Tax Penalties on American Hostages Act of 2024." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-4057/.
Bluebook (legal)
S. 4057, 118th Cong. (2026), https://openamerica.io/bill/118-S-4057/.
Markdown link
[S. 4057: Stop Tax Penalties on American Hostages Act of 2024](https://openamerica.io/bill/118-S-4057/)
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