,,ii  #aagth ,,congress  #b;d ,session  
,s4 #ecbj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #bj1 
#bjbb,mr4 ,coons 7for himself and ,mr4  
,rounds7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
suspend the collection of income taxes  
and related interest and penalties from 
,united ,states nationals who are       
unlawfully or wrongfully detained abroad
 and to reimburse such nationals for any
 penalties paid during such a detention4
  #a4 ,suspension of fines and interest 
on tax delinquencies of certain         
imprisoned expatriates ,section #cjb of 
the ,robert ,levinson ,hostage ,recovery
 and ,hostage-,taking ,accountability   
,act 7#bb ,u4,s4,c4 #agda7 is amended by
 adding at the end the following3  7e7  
,deferral of income tax  7#a7 ,in       
general ,for any ,united ,states        
national listed as being detained       
unlawfully or wrongfully abroad on the  
annual report required under subsection 

7c71 the collection of ,federal income  
tax on the income of such ,united       
,states national falling due during such
 detention shall be deferred until the  
date that is #ahj days after such       
,united ,states national is released    
from detention1 returns to the ,united  
,states1 or departs the detaining       
country4  7#b7 ,reimbursement of        
penalties paid as a result of wrongful  
detention abroad ,if the ,commissioner  
of ,internal ,revenue1 in consultation  
with the ,secretary of ,state1          
determines that a ,united ,states       
national described in paragraph 7#a7    
paid penalties for the late payment of  
,federal income taxes that were due to  
be paid during the ,united ,states      
national's unlawful or wrongful         
detention1 the ,commissioner shall      
refund the amount so paid to the ,united
 ,states national4  7#c7 ,accrual of    
interest or penalty ,no interest or     
penalty shall accrue for the period of  
deferment by reason of nonpayment on any

 amount of tax deferred pursuant to     
paragraph 7#a74  7#d7 ,statute of       
limitations ,the running of a statute of
 limitations against the collection of  
any tax deferred pursuant to paragraph  
7#a71 by seizure or otherwise1 shall be 
suspended until the date that is #bgj   
days after the ,united ,states national 
is released from detention1 returns to  
the ,united ,states1 or departs the     
detaining country4  7#e7 ,limitation    
,this section shall not apply to any tax
 imposed on employees under section     
#caja of the ,internal ,revenue ,code of
 #aihf4  4