,,ii #aahth ,,congress #b;d ,session ,h4 ,r4 #idie ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #b1 #bjbd,received ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf to postpone tax deadlines and reimburse paid late fees for ,united ,states nationals who are unlawfully or wrongfully detained or held hostage abroad1 to terminate the tax-exempt status of terrorist supporting organizations1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,stop ,terror-,financing and ,tax ,penalties on ,american ,hostages ,act4 #b4 ,postponement of tax deadlines for hostages and individuals wrongfully detained abroad 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf is amended by inserting after section #geaj the following new section3 #geaa4 ,time for performing certain acts postponed for hostages and individuals wrongfully detained abroad 7a7 ,time ,to be disregarded 7#a7 ,in general ,the period during which an applicable individual was unlawfully or wrongfully detained abroad1 or held hostage abroad1 shall be disregarded in determining1 under the internal revenue laws1 in respect of any tax liability of such individual-- 7,a7 whether any of the acts described in section #gejh7;a77#a7 were performed within the time prescribed thereof 7determined without regard to extension under any other provision of this subtitle for periods after the initial date 7as determined by the ,secretary7 on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad71 7,b7 the amount of any interest1 penalty1 additional amount1 or addition to the tax for periods after such date1 and 7,c7 the amount of any credit or refund4 7#b7 ,application to spouse ,the provisions of paragraph 7#a7 shall apply to the spouse of any individual entitled to the benefits of such paragraph4 7b7 ,applicable individual 7#a7 ,in general ,for purposes of this section1 the term applicable individual means any individual who is-- 7,a7 a ,united ,states national unlawfully or wrongfully detained abroad1 as determined under section #cjb of the ,robert ,levinson ,hostage ,recovery and ,hostage-,taking ,accountability ,act 7#bb ,u4,s4,c4 #agda71 or 7,b7 a ,united ,states national taken hostage abroad1 as determined pursuant to the findings of the ,hostage ,recovery ,fusion ,cell 7as described in section #cjd of the ,robert ,levinson ,hostage ,recovery and ,hostage-,taking ,accountability ,act 7#bb ,u4,s4,c4 #agda;b774 7#b7 ,information provided to ,treasury ,for purposes of identifying individuals described in paragraph 7#a71 not later than ,january #a1 #bjbe1 and annually thereafter-- 7,a7 the ,secretary of ,state shall provide the ,secretary with a list of the individuals described in paragraph 7#a77;,a71 as well as any other information necessary to identify such individuals1 and 7,b7 the ,attorney ,general1 acting through the ,hostage ,recovery ,fusion ,cell1 shall provide the ,secretary with a list of the individuals described in paragraph 7#a77;,b71 as well as any other information necessary to identify such individuals4 7c7 ,modification of ,treasury databases and information systems ,the ,secretary shall ensure that databases and information systems of the ,department of the ,treasury are updated as necessary to ensure that statute expiration dates1 interest and penalty accrual1 and collection activities are suspended consistent with the application of subsection 7a74 7d7 ,refund and abatement of penalties and fines imposed prior to identification as applicable individual ,in the case of any applicable individual-- 7#a7 for whom any interest1 penalty1 additional amount1 or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection 7a77#a7 was assessed or collected1 and 7#b7 who was1 subsequent to such assessment or collection1 determined to be an individual described in subparagraph 7,a7 or 7,b7 of subsection 7b77#a71 the ,secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax under section #fdjb4 4 7b7 ,clerical amendment ,the table of sections for chapter #gg of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #geaj the following new item3 ,sec4 #geaa4 ,time for performing certain acts postponed for hostages and individuals wrongfully detained abroad4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after the date of enactment of this ,act4 #c4 ,refund and abatement of penalties and fines paid by eligible individuals 7a7 ,in general ,section #geaa of the ,internal ,revenue ,code of #aihf1 as added by section #b1 is amended by adding at the end the following new subsection3 7e7 ,refund and abatement of penalties and fines paid by eligible individuals with respect to periods prior to date of enactment of this section 7#a7 ,in general 7,a7 ,establishment ,not later than ,january #a1 #bjbe1 the ,secretary 7in consultation with the ,secretary of ,state and the ,attorney ,general7 shall establish a program to allow any eligible individual 7or the spouse or any dependent 7as defined in section #aeb7 of such individual7 to apply for a refund or an abatement of any amount described in paragraph 7#b7 7including interest7 to the extent such amount was attributable to the applicable period4 7,b7 ,identification of individuals ,not later than ,january #a1 #bjbe1 the ,secretary of ,state and the ,attorney ,general1 acting through the ,hostage ,recovery ,fusion ,cell 7as described in section #cjd of the ,robert ,levinson ,hostage ,recovery and ,hostage-,taking ,accountability ,act 7#bb ,u4,s4,c4 #agda;b771 shall-- 7i7 compile a list1 based on such information as is available1 of individuals who were applicable individuals during the applicable period1 and 7ii7 provide the list described in clause 7i7 to the ,secretary4 7,c7 ,notice ,for purposes of carrying out the program described in subparagraph 7,a71 the ,secretary 7in consultation with the ,secretary of ,state and the ,attorney ,general7 shall1 with respect to any individual identified under subparagraph 7,b71 provide notice to such individual-- 7i7 in the case of an individual who has been released on or before the date of enactment of this subsection1 not later than #ij days after the date of enactment of this subsection1 or 7ii7 in the case of an individual who is released after the date of enactment of this subsection1 not later than #ij days after the date on which such individual is released1 that such individual may be eligible for a refund or an abatement of any amount described in paragraph 7#b7 pursuant to the program described in subparagraph 7,a74 7,d7 ,authorization 7i7 ,in general ,subject to clause 7ii71 in the case of any refund described in subparagraph 7,a71 the ,secretary shall issue such refund to the eligible individual in the same manner as any refund of an overpayment of tax4 7ii7 ,extension of limitation on time for refund ,with respect to any refund under subparagraph 7,a7-- 7,i7 the #c-year period of limitation prescribed by section #feaa7;a7 shall be extended until the end of the #a-year period beginning on the date that the notice described in subparagraph 7,c7 is provided to the eligible individual1 and 7,,ii7 any limitation under section #feaa7;b77#b7 shall not apply4 7#b7 ,eligible individual ,for purposes of this subsection1 the term eligible individual means any applicable individual who1 for any taxable year ending during the applicable period1 paid or incurred any interest1 penalty1 additional amount1 or addition to the tax in respect to any tax liability for such year of such individual based on a determination that an act described in section #gejh7;a77#a7 which was not performed by the time prescribed therefor 7without regard to any extensions74 7#c7 ,applicable period ,for purposes of this subsection1 the term applicable period means the period-- 7,a7 beginning on ,january #a1 #bjba1 and 7,b7 ending on the date of enactment of this subsection4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years ending on or before the date of enactment of this ,act4 #d4 ,termination of tax-exempt status of terrorist supporting organizations 7a7 ,in general ,section #eja7p7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#h7 ,application to terrorist supporting organizations 7,a7 ,in general ,for purposes of this subsection1 in the case of any terrorist supporting organization-- 7i7 such organization 7and the designation of such organization under subparagraph 7,b77 shall be treated as described in paragraph 7#b71 and 7ii7 the period of suspension described in paragraph 7#c7 with respect to such organization shall be treated as beginning on the date that the ,secretary designates such organization under subparagraph 7,b7 and ending on the date that the ,secretary rescinds such designation under subparagraph 7,d74 7,b7 ,terrorist supporting organization ,for purposes of this paragraph1 the term terrorist supporting organization means any organization which is designated by the ,secretary as having provided1 during the #c-year period ending on the date of such designation1 material support or resources 7within the meaning of section #bcci;,b of title #ah1 ,united ,states ,code7 to an organization described in paragraph 7#b7 7determined after the application of this paragraph to such organization7 in excess of a de minimis amount4 7,c7 ,designation procedure 7i7 ,notice requirement ,prior to designating any organization as a terrorist supporting organization under subparagraph 7,b71 the ,secretary shall mail to the most recent mailing address provided by such organization on the organization's annual return or notice under section #fjcc 7or subsequent form indicating a change of address7 a written notice which includes-- 7,i7 a statement that the ,secretary will designate such organization as a terrorist supporting organization unless the organization satisfies the requirements of subclause 7,i7 or 7,,ii7 of clause 7ii71 7,,ii7 the name of the organization or organizations with respect to which the ,secretary has determined such organization provided material support or sources as described in subparagraph 7,b71 and 7,,iii7 a description of such material support or resources to the extent consistent with national security and law enforcement interests4 7ii7 ,opportunity to cure ,in the case of any notice provided to an organization under clause 7i71 the ,secretary shall1 at the close of the #ij-;day period beginning on the date that such notice was sent1 designate such organization as a terrorist supporting organization under subparagraph 7,b7 if 7and only if7 such organization has not 7during such period7-- 7,i7 demonstrated to the satisfaction of the ,secretary that such organization did not provide the material support or resources referred to in subparagraph 7,b71 or 7,,ii7 made reasonable efforts to have such support or resources returned to such organization and certified in writing to the ,secretary that such organization will not provide any further support or resources to organizations described in paragraph 7#b74 ,a certification under subclause 7,,ii7 shall not be treated as valid if the organization making such certification has provided any other such certification during the preceding #e years4 7,d7 ,rescission ,the ,secretary shall rescind a designation under subparagraph 7,b7 if 7and only if7-- 7i7 the ,secretary determines that such designation was erroneous1 7ii7 after the ,secretary receives a written certification from an organization that such organization did not receive the notice described in subparagraph 7,c77i7-- 7,i7 the ,secretary determines that it is reasonable to believe that such organization did not receive such notice1 and 7,,ii7 such organization satisfies the requirements of subclause 7,i7 or 7,,ii7 of subparagraph 7,c77ii7 7determined after taking into account the last sentence thereof71 or 7iii7 the ,secretary determines1 with respect to all organizations to which the material support or resources referred to in subparagraph 7,b7 were provided1 the periods of suspension under paragraph 7#c7 have ended4 ,a certification described in the matter preceding subclause 7,i7 of clause 7,,ii7 shall not be treated as valid if the organization making such certification has provided any other such certification during the preceding #e years4 7,e7 ,administrative review by ,internal ,revenue ,service ,independent ,office of ,appeals ,in the case of the designation of an organization by the ,secretary as a terrorist supporting organization under subparagraph 7,b71 a dispute regarding such designation shall be subject to resolution by the ,internal ,revenue ,service ,independent ,office of ,appeals under section #ghjc7;e7 in the same manner as if such designation were made by the ,internal ,revenue ,service and paragraph 7#e7 of this subsection did not apply4 7,f7 ,jurisdiction of ,united ,states courts ,notwithstanding paragraph 7#e71 the ,united ,states district courts shall have exclusive jurisdiction to review a final determination with respect to an organization's designation as a terrorist supporting organization under subparagraph 7,b74 ,in the case of any such determination which was based on classified information 7as defined in section #a7;a7 of the ,classified ,information ,procedures ,act71 such information may be submitted to the reviewing court ex parte and in camera4 ,for purposes of this subparagraph1 a determination with respect to an organization's designation as a terrorist supporting organization shall not fail to be treated as a final determination merely because such organization fails to utilize the dispute resolution process of the ,internal ,revenue ,service ,independent ,office of ,appeals provided under subparagraph 7,e74 4 7b7 ,effective date ,the amendment made by this section shall apply to designations made after the date of the enactment of this ,act in taxable years ending after such date4 ,passed the ,house of ,representatives ,november #ba1 #bjbd4,kevin ,f4 ,mc,cumber1,clerk4