118th Congress · HOUSE BILLBILL

H.R. 5872 — Stop Tax Penalties on American Hostages Act

“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.”

Taxation

Introduced Oct 2, 2023

Last action Oct 2, 2023

Pipeline · Bill → Law

Step 1

Introduced

Oct 2, 2023

Step 2

Referred

Oct 2, 2023

Ways & Means

Step 3

Committee

Step 4

House floor

Step 5

Senate

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

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.

Provisions · 3 sectionsIntroduced in House

Timeline · 2 actions

Oct 2, 2023

Introduced in House

Oct 2, 2023

Referred to the House Committee on Ways and Means.