I 
118TH CONGRESS 
2D SESSION 
H. R. 9495 
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 
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. 
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’’. 
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SEC. 2. POSTPONEMENT OF TAX DEADLINES FOR HOS-
TAGES AND INDIVIDUALS WRONGFULLY DE-
TAINED ABROAD. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue 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 
disregarded in determining, under the internal rev-
enue 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 
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), 
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‘‘(B) the amount of any interest, penalty, 
additional amount, or addition to the tax for 
periods 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 sec-
tion, 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 hos-
tage abroad, as determined pursuant to the 
findings of the Hostage Recovery Fusion Cell 
(as described in section 304 of the Robert 
Levinson Hostage Recovery and Hostage-Tak-
ing Accountability Act (22 U.S.C. 1741b)). 
‘‘(2) INFORMATION PROVIDED TO TREASURY.— 
For purposes of identifying individuals described in 
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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 de-
scribed in paragraph (1)(A), as well as any 
other information necessary to identify such in-
dividuals, 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 
INFORMATION SYSTEMS.—The Secretary shall ensure that 
databases and information systems of the Department of 
the Treasury are updated as necessary to ensure that stat-
ute expiration dates, interest and penalty accrual, and col-
lection activities are suspended consistent with the appli-
cation of subsection (a). 
‘‘(d) REFUND AND ABATEMENT OF PENALTIES AND 
FINES IMPOSED PRIOR TO IDENTIFICATION AS APPLICA-
BLE INDIVIDUAL.—In the case of any applicable indi-
vidual— 
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‘‘(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 
collected, and 
‘‘(2) who was, subsequent to such assessment 
or collection, determined to be an individual de-
scribed 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 following new item: 
‘‘Sec. 7511. Time for performing certain acts postponed for hostages and indi-
viduals 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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