118th Congress · SENATE BILLBILL

S. 1679Stop Tax Penalties on American Hostages Act

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.

Taxation
Introduced May 18, 2023
Last action May 18, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 18, 2023
Step 2
Referred
May 18, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
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 reimbursement and abatement of penalties and fines paid by detained individuals.

Provisions · 3 sectionsIntroduced in Senate
Timeline · 2 actions
May 18, 2023
Introduced in Senate
May 18, 2023
Read twice and referred to the Committee on Finance.