U.S. Congress legislation · 119th Congress
HB9496: End Tax Penalties on American Hostages Act
Status: Passed both chambers, October 14, 2026
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.
What the bill says
An act 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.
From the introduced text, September 16, 2026:
AN ACT 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. SECTION 1. Short title This Act may be cited as the End Tax Penalties on American Hostages Act . SECTION 2. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section: SECTION 7511. Time for performing certain acts postponed 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 revenue laws, in respect of any tax liability of such individual-- (A) whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual 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 …
Sponsors
- Claudia Tenney (R, HD-024) · primary sponsor
- Dina Titus (D, HD-001)
- Don Beyer (D, HD-008)
Latest actions
- : Message on Senate action sent to the House.
- : Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
- : Passed Senate without amendment by Unanimous Consent.
- : Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- : Senate Committee on Finance discharged by Unanimous Consent.
- : Received in the Senate and Read twice and referred to the Committee on Finance.
- : Motion to reconsider laid on the table Agreed to without objection.
- : On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
- : 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.
Subjects: Computers and information technology, Terrorism, Tax administration and collection, taxpayers, Taxation, Internal Revenue Service (IRS), Tax-exempt organizations, Detention of persons, Diplomacy, foreign officials, Americans abroad
Common questions
- What is HB9496?
- HB9496 is a bill in Congress (119th Congress): End Tax Penalties on American Hostages Act.
- What does HB9496 do?
- In its own words: An act 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.
- What is the status of HB9496?
- Passed both chambers as of October 14, 2026. Latest action: Message on Senate action sent to the House. (October 14, 2026).
- Who sponsored HB9496?
- Claudia Tenney (R, HD-024), with 2 co-sponsors.
- Where is the official record for HB9496?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/9496
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.