S655Referred to Committee
Stop Tax Penalties on American Hostages Act of 2025
Introduced
In Committee
3
Passed One Chamber4
Passed Both5
Signed into Law119th
Congress
2025-02-20
Introduced
9
Cosponsors
S
ⓘType
Sponsor
Christopher A. Coons
Democrat · DE · Senator
Votes with party: 81.5% (863 recorded votes)
Full profile: /officials/C001088
Source: Congress.gov · FEC
Cosponsors (9)
Members who have signed on to support this bill since introduction. Source: Congress.gov.
- Bill Cassidy (R-LA)Original· 2025-02-20
- Chris Van Hollen (D-MD)Original· 2025-02-20
- David McCormick (R-PA)Original· 2025-02-20
- John Fetterman (D-PA)Original· 2025-02-20
- Mike Rounds (R-SD)Original· 2025-02-20
- Rick Scott (R-FL)Original· 2025-02-20
- Ron Wyden (D-OR)Original· 2025-02-20
- Thom Tillis (R-NC)Original· 2025-02-20
- Susan M. Collins (R-ME)· 2025-02-24
Latest Action
The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →
Committee Activity
Currently in
- Senate Committee on FinanceReferred To · 2025-02-20
Previously
- Finance CommitteeReferred To · 2025-02-20
Plain-English Summary
Stop Tax Penalties on American Hostages Act of 2025 This bill extends certain federal tax deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. The bill also allows for an abatement and refund of additional taxes, interest, and penalties assessed to such individuals for failing to meet a federal tax deadline during a period of detention. Specifically, under the bill, the time period during which a U.S. national is unlawfully or wrongfully detained abroad or held hostage abroad is disregarded in determining certain federal tax deadlines, including deadlines for filing a return for and paying federal income, estate, gift, employment, or excise taxes; a tax credit or refund claim; and the determination, assessment, and collection of additional taxes, interest, or penalties. The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension. The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.
Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.
Subjects
Taxation
Full bill text is not yet cached locally.
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