End Tax Penalties on American Hostages Act
Latest action (15 Sep 2026): On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
What this bill does
H.R. 9496, the End Tax Penalties on American Hostages Act, would amend the Internal Revenue Code to give tax relief to U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad. The period of such detention would be disregarded when calculating tax filing deadlines, interest, penalties, and credits or refunds. This relief would also extend to the affected individual's spouse. The bill directs the Treasury Department to abate previously assessed penalties and refund amounts already collected once an individual is identified as having been detained or held hostage, and requires Treasury to update its systems to suspend related collection activities.
The bill also creates a retroactive refund and abatement program for "eligible individuals" — those detained or held hostage at any point from January 1, 2021 through the bill's enactment — allowing them, their spouses, or dependents to apply for refunds of penalties or interest paid because of missed tax deadlines during that captivity. The State Department and the Hostage Recovery Fusion Cell (an interagency unit that tracks such cases) would be required to compile lists of affected individuals and notify them of their eligibility within set deadlines, and normal time limits for claiming tax refunds would be extended for this purpose.
The bill mainly affects U.S. nationals confirmed as wrongfully detained or hostages abroad, along with their families, by removing tax penalties tied to their captivity.
H.R. 9496 passed the House on September 15, 2026, by voice vote after being reported by the Ways and Means Committee. It now goes to the Senate for consideration; no further action has occurred yet.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill passed in the House on September 15, 2026 and goes to the Senate next for consideration.
Timeline
15 Sep 2026
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
1 Jul 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
Common questions
- What does H.R. 9496 do?
- H.R. 9496, the End Tax Penalties on American Hostages Act, would amend the Internal Revenue Code to give tax relief to U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad. The period of such detention would be disregarded when calculating tax filing deadlines, interest, penalties, and credits or refunds. This relief would also extend to the affected individual's spouse. The bill directs the Treasury Department to abate previously assessed penalties and refund amounts already collected once an individual is identified as having been detained or held hostage, and requires Treasury to update its systems to suspend related collection activities. The bill also creates a retroactive refund and abatement program for "eligible individuals" — those detained or held hostage at any point from January 1, 2021 through the bill's enactment — allowing them, their spouses, or dependents to apply for refunds of penalties or interest paid because of missed tax deadlines during that captivity. The State Department and the Hostage Recovery Fusion Cell (an interagency unit that tracks such cases) would be required to compile lists of affected individuals and notify them of their eligibility within set deadlines, and normal time limits for claiming tax refunds would be extended for this purpose. The bill mainly affects U.S. nationals confirmed as wrongfully detained or hostages abroad, along with their families, by removing tax penalties tied to their captivity. H.R. 9496 passed the House on September 15, 2026, by voice vote after being reported by the Ways and Means Committee. It now goes to the Senate for consideration; no further action has occurred yet.
- Has H.R. 9496 become law?
- Not yet. As of 15 Sep 2026, H.R. 9496 is passed house (senate next).
- Who sponsored H.R. 9496?
- H.R. 9496 was sponsored by Rep. Claudia Tenney [R-NY24] (Republican-NY), with 0 cosponsors.
- What's the latest action on H.R. 9496?
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (15 Sep 2026).
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