Tax relief for Americans held hostage or detained abroad.
This bill would let Americans held hostage or unlawfully detained in other countries avoid tax penalties. It would postpone their tax deadlines and allow them to get refunds for any late fees or interest paid while detained. Their spouses would also get this relief, and their dependents could apply for past refunds.
Currently, Americans unlawfully detained or held hostage abroad, and their spouses, are subject to standard tax deadlines and can face penalties and interest if they don't comply. There are no specific rules to account for their unique circumstances. If this bill becomes law, the time an American is detained or held hostage would be disregarded for tax purposes. This means no penalties or interest during that period. It would also create a program to refund or end penalties and fines paid by eligible individuals and their families. This applies to tax years ending from January 1, 2021, onward.
S 655 · 119th Congress · February 20, 2025 · AI Summary by gemini-2.5-flash · 10/10
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