A Republican bill with 2 Democratic cosponsors · See all 2 cosponsors
Last activity — Message on Senate action sent to the House.
Passed both chambers, not yet sent to the President
Both the House and the Senate have passed it, though not necessarily the same text.
If the two chambers passed identical wording, the final copy is being prepared for the President. If they did not, one chamber must accept the other's version or the two negotiate a single one — nothing goes to the President until the text is identical.
Its path through Congress
- Introduced
- Passed House voice vote
- Passed Senate unanimous consent
No one's position on it was recorded: the House by voice vote (members called out yes or no together), and the Senate by unanimous consent (no one objected, so there was no vote).
What this bill would do
This bill is officially called the "End Tax Penalties on American Hostages Act". It changes the internal revenue laws to help United States nationals who are wrongfully detained or held hostage abroad. The legislation postpones tax deadlines for these individuals and their spouses during the time they are detained or held hostage. It also stops interest, penalties, and additions to tax from piling up during that period. Furthermore, the bill sets up a program to refund or abate late fees and penalties that these individuals already paid. Treasury databases must be updated to suspend collection activities and penalty accruals for these citizens.
Who it would affect, and how
Potential Positive Impacts for People
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Postponement of Tax Deadlines and Suspension of Penalties: Under Section 2 (adding new Section 7511(a) of the Internal Revenue Code), the period that a United States national is wrongfully detained or held hostage abroad is completely disregarded when determining tax deadlines, interest, and penalties. This protects detained individuals and their spouses from being punished financially by the tax system while they are unable to manage their affairs.
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Application to Spouses: According to Section 2 (adding new Section 7511(a)(2)), the tax deadline postponements and penalty reliefs also apply directly to the spouse of any eligible detained or hostage individual. This ensures families do not face added financial stress while their loved one is away.
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Refunds for Past Penalties and Fines: Under Section 3 (adding new Section 7511(f) of the Internal Revenue Code), the government must establish a program by January 1, 2027, to allow eligible individuals, their spouses, or their dependents to apply for a refund or abatement of interest, penalties, and additions to tax paid for the applicable period starting from January 1, 2021. This ensures people get their money back if they were unfairly penalized for missing tax deadlines while held hostage or wrongfully detained.
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Mandatory Notice to Affected Individuals: As outlined in Section 3 (adding new Section 7511(f)(1)(C)), the Secretary of State, Attorney General, and the Secretary must provide formal notice to identified individuals within 90 days of enactment (or within 90 days of release for those released later). This ensures that victims and their families are actually told about their eligibility for refunds and penalty relief.
Potential Negative Impacts for People
- Exclusion of Interest on Tax Overpayments: According to Section 2 (adding new Section 7511(c)(1)), the postponement rules do not apply when calculating the amount of interest owed on any overpayment of tax. This means individuals will not receive interest payments on tax overpayments in the same manner that penalties and interest on underpayments are suspended or refunded.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
No significant interests or groups are affected by this bill.
- Enrolled Bill
The final version, on its way to the President
What changed from Referred in Senate: No change to the wording. Only the printed details that record the bill’s progress, such as the heading and dates, are different.
- 10/14/2026
- Message on Senate action sent to the House.
- 9/30/2026
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
- 9/16/2026
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 9/15/2026
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
- Considered under suspension of the rules. (consideration: CR H5683-5685)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 9/8/2026
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
- Placed on the Union Calendar, Calendar No. 697.
- 7/1/2026
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
- 6/29/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
6 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Donald BeyerDemocrat · Virginia
Dina TitusDemocrat · Nevada