IB 
Union Calendar No. 616 
118TH CONGRESS 
2D SESSION 
H. R. 9495 
[Report No. 118–729] 
To amend the Internal Revenue Code of 1986 to postpone tax deadlines 
and reimburse paid late fees for United States nationals who are unlaw-
fully or wrongfully detained or held hostage abroad, to terminate the 
tax-exempt status of terrorist supporting organizations, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 9, 2024 
Ms. TENNEY (for herself, Mr. KUSTOFF, Mr. SCHNEIDER, and Ms. TITUS) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
NOVEMBER 8, 2024 
Additional sponsor: Ms. MALLIOTAKIS 
NOVEMBER 8, 2024 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on September 9, 2024] 
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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 de-
tained or held hostage abroad, to terminate the tax- 
exempt status of terrorist supporting organizations, and 
for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Stop Terror-Financing 
and Tax Penalties on American Hostages Act’’. 
SEC. 2. POSTPONEMENT OF TAX DEADLINES FOR HOS-
TAGES AND INDIVIDUALS WRONGFULLY DE-
TAINED ABROAD. 
(a) IN GENERAL.—Chapter 77 of the Internal Revenue 
Code of 1986 is amended by inserting after section 7510 
the following new section: 
‘‘SEC. 7511. TIME FOR PERFORMING CERTAIN ACTS POST-
PONED FOR HOSTAGES AND INDIVIDUALS 
WRONGFULLY DETAINED ABROAD. 
‘‘(a) TIME TO BE DISREGARDED.— 
‘‘(1) IN GENERAL.—The period during which an 
applicable individual was unlawfully or wrongfully 
detained abroad, or held hostage abroad, shall be dis-
regarded in determining, under the internal revenue 
laws, in respect of any tax liability of such indi-
vidual— 
‘‘(A) whether any of the acts described in 
section 7508(a)(1) were performed within the 
time prescribed thereof (determined without re-
gard to extension under any other provision of 
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this subtitle for periods after the initial date (as 
determined by the Secretary) on which such in-
dividual was unlawfully or wrongfully detained 
abroad or held hostage abroad), 
‘‘(B) the amount of any interest, penalty, 
additional amount, or addition to the tax for pe-
riods after such date, and 
‘‘(C) the amount of any credit or refund. 
‘‘(2) APPLICATION TO SPOUSE.—The provisions 
of paragraph (1) shall apply to the spouse of any in-
dividual entitled to the benefits of such paragraph. 
‘‘(b) APPLICABLE INDIVIDUAL.— 
‘‘(1) IN GENERAL.—For purposes of this section, 
the term ‘applicable individual’ means any indi-
vidual who is— 
‘‘(A) a United States national unlawfully 
or wrongfully detained abroad, as determined 
under section 302 of the Robert Levinson Hos-
tage Recovery and Hostage-Taking Account-
ability Act (22 U.S.C. 1741), or 
‘‘(B) a United States national taken hostage 
abroad, as determined pursuant to the findings 
of the Hostage Recovery Fusion Cell (as de-
scribed in section 304 of the Robert Levinson 
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Hostage Recovery and Hostage-Taking Account-
ability Act (22 U.S.C. 1741b)). 
‘‘(2) INFORMATION PROVIDED TO TREASURY.— 
For purposes of identifying individuals described in 
paragraph (1), not later than January 1, 2025, and 
annually thereafter— 
‘‘(A) the Secretary of State shall provide the 
Secretary with a list of the individuals described 
in paragraph (1)(A), as well as any other infor-
mation necessary to identify such individuals, 
and 
‘‘(B) the Attorney General, acting through 
the Hostage Recovery Fusion Cell, shall provide 
the Secretary with a list of the individuals de-
scribed in paragraph (1)(B), as well as any 
other information necessary to identify such in-
dividuals. 
‘‘(c) MODIFICATION OF TREASURY DATABASES AND IN-
FORMATION SYSTEMS.—The Secretary shall ensure that 
databases and information systems of the Department of the 
Treasury are updated as necessary to ensure that statute 
expiration dates, interest and penalty accrual, and collec-
tion activities are suspended consistent with the application 
of subsection (a). 
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‘‘(d) REFUND AND ABATEMENT OF PENALTIES AND 
FINES IMPOSED PRIOR TO IDENTIFICATION AS APPLICABLE 
INDIVIDUAL.—In the case of any applicable individual— 
‘‘(1) for whom any interest, penalty, additional 
amount, or addition to the tax in respect to any tax 
liability for any taxable year ending during the pe-
riod described in subsection (a)(1) was assessed or col-
lected, and 
‘‘(2) who was, subsequent to such assessment or 
collection, determined to be an individual described in 
subparagraph (A) or (B) of subsection (b)(1), 
the Secretary shall abate any such assessment and refund 
any amount collected to such applicable individual in the 
same manner as any refund of an overpayment of tax under 
section 6402.’’. 
(b) CLERICAL AMENDMENT.—The table of sections for 
chapter 77 of the Internal Revenue Code of 1986 is amended 
by inserting after the item relating to section 7510 the fol-
lowing new item: 
‘‘Sec. 7511. Time for performing certain acts postponed for hostages and individ-
uals wrongfully detained abroad.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years ending after the date 
of enactment of this Act. 
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SEC. 3. REFUND AND ABATEMENT OF PENALTIES AND 
FINES PAID BY ELIGIBLE INDIVIDUALS. 
(a) IN GENERAL.—Section 7511 of the Internal Rev-
enue Code of 1986, as added by section 2, is amended by 
adding at the end the following new subsection: 
‘‘(e) REFUND AND ABATEMENT OF PENALTIES AND 
FINES PAID BY ELIGIBLE INDIVIDUALS WITH RESPECT TO 
PERIODS PRIOR TO DATE OF ENACTMENT OF THIS SEC-
TION.— 
‘‘(1) IN GENERAL.— 
‘‘(A) ESTABLISHMENT.—Not later than 
January 1, 2025, the Secretary (in consultation 
with the Secretary of State and the Attorney 
General) shall establish a program to allow any 
eligible individual (or the spouse or any depend-
ent (as defined in section 152) of such indi-
vidual) to apply for a refund or an abatement 
of any amount described in paragraph (2) (in-
cluding interest) to the extent such amount was 
attributable to the applicable period. 
‘‘(B) IDENTIFICATION
OF
INDIVIDUALS.— 
Not later than January 1, 2025, the Secretary of 
State and the Attorney General, acting through 
the Hostage Recovery Fusion Cell (as described 
in section 304 of the Robert Levinson Hostage 
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