H.R. 9496

119th Congress

In Committee

End Tax Penalties on American Hostages Act

Sponsored byRepublican:Rep. Tenney, Claudia [R-NY-24]NY· Introduced 29 June 2026
Open on Congress.gov

2

Cosponsors

15

Actions

0

Amendments

1

Committees

—

Since introduced

Step 1 of 0
Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

16 September 2026·5 days ago

Summary

Reported to House · Updated 14 September 2026

End Tax Penalties on American Hostages Act

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.

Timeline

15 actions

  1. Received in the Senate and Read twice and referred to the Committee on Finance.

    16 September 2026 · IntroReferral

  2. DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.

    15 September 2026 · Floor

  3. Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.

    15 September 2026 · Floor

  4. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    15 September 2026 · Floor

  5. Considered under suspension of the rules.

    15 September 2026 · Floor

  6. Motion to reconsider laid on the table Agreed to without objection.

    15 September 2026 · Floor

  7. On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.

    15 September 2026 · Floor

  8. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    15 September 2026 · Floor

  9. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.

    8 September 2026 · Committee

  10. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.

    8 September 2026 · Committee

  11. Placed on the Union Calendar, Calendar No. 697.

    8 September 2026 · Calendars

  12. Placed on the Union Calendar, Calendar No. 697.

    8 September 2026 · Calendars

  13. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.

    8 September 2026 · Committee

  14. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.

    8 September 2026 · Committee

  15. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.

    8 September 2026 · Committee

  16. Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

    1 July 2026 · Committee

  17. Committee Consideration and Mark-up Session Held

    1 July 2026 · Committee

  18. Committee Consideration and Mark-up Session Held

    1 July 2026 · Committee

  19. Committee Consideration and Mark-up Session Held

    1 July 2026 · Committee

  20. Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

    1 July 2026 · Committee

Sponsorship

2 cosponsors

Sponsor

Republican:Rep. Tenney, Claudia [R-NY-24]NY

Cosponsors

  • Democrat2100%

Classification

Policy area

Taxation

Committees

1

  • Ways and Means Committee

    House · Standing

    • Referred To29 Jun 2026
    • Markup By1 Jul 2026
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