Skip to main content
H.R. 9496 119th Congress House

End 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: June 29, 2026 Introduced by: Claudia Tenney Republican · New York See on congress.gov
Taxation Administrative remediesComputers and information technologyDetention of personsDiplomacy, foreign officials, Americans abroad
More subjectsShow fewer subjects
Internal Revenue Service (IRS)Tax administration and collection, taxpayersTax-exempt organizationsTerrorism
Sign in to write a letter Sign in to watch
 Everywhere this bill has been 18 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 14, 2026
Message on Senate action sent to the House.
Sep 30, 2026
Passed Senate without amendment by Unanimous Consent.
Sep 30, 2026
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Sep 30, 2026
Senate Committee on Finance discharged by Unanimous Consent.
Sep 30, 2026
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
Sep 16, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.
Sep 15, 2026 · 8:37 PM EDT
Motion to reconsider laid on the table Agreed to without objection.
Sep 15, 2026 · 8:37 PM EDT
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
Sep 15, 2026 · 8:28 PM EDT
DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
Sep 15, 2026 · 8:28 PM EDT
Considered under suspension of the rules. (consideration: CR H5683-5685)
Sep 15, 2026 · 8:28 PM EDT
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Sep 15, 2026 · 8:37 PM EDT
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
Sep 8, 2026
Placed on the Union Calendar, Calendar No. 697.
Sep 8, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
Jul 1, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
Jul 1, 2026
Committee Consideration and Mark-up Session Held
Jun 29, 2026
Referred to the House Committee on Ways and Means.
Jun 29, 2026
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

What's happening now October 14, 2026

Message on Senate action sent to the House.

 Plain-English summary Congressional Research Service

End Tax Penalties on American Hostages Act

This bill extends certain federal tax deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. The bill also allows for an abatement and refund of additional taxes, interest, and penalties assessed to such individuals for failing to meet a federal tax deadline during a period of detention.

Specifically, under the bill, the time period during which a U.S. national is unlawfully or wrongfully detained abroad or held hostage abroad is disregarded in determining certain federal tax deadlines, including deadlines for

  • filing a return for and paying federal income, estate, gift, employment, or excise taxes;
  • a tax credit or refund claim; and
  • the determination, assessment, and collection of additional taxes, interest, or penalties.

The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension.

The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.

 Related & companion bills 5
  • S 655 Stop Tax Penalties on American Hostages Act of 2025
  • HR 1868 Stop Tax Penalties on American Hostages Act of 2025
  • S 3931 TAS Act
  • HR 1 One Big Beautiful Bill Act
  • S 5441 TAS Act
 Bill text 5 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 4

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 2
All 2 Democratic 2
D
Beyer, Donald S.
Virginia · Jun 29, 2026
 D
Titus, Dina
Nevada · Jun 29, 2026
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 9496: End Tax Penalties on American Hostages Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-9496/
MLA
"H.R. 9496: End Tax Penalties on American Hostages Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-9496/.
Bluebook (legal)
H.R. 9496, 119th Cong. (2026), https://openamerica.io/bill/119-HR-9496/.
Markdown link
[H.R. 9496: End Tax Penalties on American Hostages Act](https://openamerica.io/bill/119-HR-9496/)
Report a problem