{"bill":{"id":"119-hr-9496","congress":119,"type":"HR","number":9496,"title":"End Tax Penalties on American Hostages Act","originChamber":"House","introducedDate":"2026-06-29","sponsors":[{"bioguideId":"T000478","fullName":"Rep. Tenney, Claudia [R-NY-24]","party":"R","state":"NY","district":24}],"cosponsorsCount":2,"latestAction":{"actionDate":"2026-09-30","text":"Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)"},"policyArea":"Taxation","subjects":["Administrative remedies","Computers and information technology","Detention of persons","Diplomacy, foreign officials, Americans abroad","Internal Revenue Service (IRS)","Tax administration and collection, taxpayers","Tax-exempt organizations","Terrorism"],"actions":[{"date":"2026-09-30","text":"Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)","type":"Floor","chamber":"Senate","hasVote":false},{"date":"2026-09-30","text":"Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.","type":"Floor","chamber":"Library of Congress","hasVote":false},{"date":"2026-09-30","text":"Senate Committee on Finance discharged by Unanimous Consent.","type":"Discharge","chamber":"Senate","hasVote":false},{"date":"2026-09-30","text":"Senate Committee on Finance discharged by Unanimous Consent.","type":"Committee","chamber":"Library of Congress","hasVote":false},{"date":"2026-09-16","text":"Received in the Senate and Read twice and referred to the Committee on Finance.","type":"IntroReferral","chamber":"Senate","hasVote":false},{"date":"2026-09-15","text":"Motion to reconsider laid on the table Agreed to without objection.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-09-15","text":"On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-09-15","text":"Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.","type":"Floor","chamber":"Library of Congress","hasVote":false},{"date":"2026-09-15","text":"DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-09-15","text":"Considered under suspension of the rules. (consideration: CR H5683-5685)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-09-15","text":"Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-09-08","text":"Placed on the Union Calendar, Calendar No. 697.","type":"Calendars","chamber":"House floor actions","hasVote":false},{"date":"2026-09-08","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.","type":"Committee","chamber":"House floor actions","hasVote":false},{"date":"2026-09-08","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.","type":"Committee","chamber":"Library of Congress","hasVote":false},{"date":"2026-07-01","text":"Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2026-07-01","text":"Committee Consideration and Mark-up Session Held","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2026-06-29","text":"Referred to the House Committee on Ways and Means.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2026-06-29","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2026-06-29","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":"<p><strong>End Tax Penalties on American Hostages Act</strong></p><p>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.</p><p>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</p><ul><li>filing a return for and paying federal income, estate, gift, employment, or excise taxes;</li><li>a tax credit or refund claim; and</li><li>the determination, assessment, and collection of additional taxes, interest, or penalties.</li></ul><p>The bill requires the&nbsp;Department of State and the Department of Justice&nbsp;to annually provide the Internal Revenue Service (IRS) with lists&nbsp;to identify U.S. nationals who qualify for an extension.</p><p>The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for&nbsp;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&nbsp;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&nbsp;from 2021 to the bill’s enactment date.</p>","updateDate":"2026-10-09T03:38:25Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":571,"ts":"2026-10-13T16:11:29.859Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"https://simplefunctions.dev/api/public/query-gov?q=End%20Tax%20Penalties%20on%20American%20Hostages%20Act"}]}}