118th Congress · SENATE BILLBILL

S. 4057 — Stop Tax Penalties on American Hostages Act of 2024

“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 Mar 22, 2024

Last action Mar 22, 2024

Pipeline · Bill → Law

Step 1

Introduced

Mar 22, 2024

Step 2

Referred

Mar 22, 2024

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 a refund and abatement of penalties and fines paid by detained individuals.

Provisions · 3 sectionsIntroduced in Senate

Timeline · 2 actions

Mar 22, 2024

Introduced in Senate

Mar 22, 2024

Read twice and referred to the Committee on Finance.