,,ii  #aah? ,,congress  #b;d ,session   
,h4 ,r4 #idie  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,decemb] #b1           
#bjbd,receiv$  ,,an ,,act  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
po/pone tax deadl9es & reimburse paid   
late fees = ,unit$ ,/ates nationals :o  
are unlawfully or wrongfully deta9$ or  
held ho/age abroad1 to t]m9ate !        
tax-exempt /atus ( t]rori/ support+     
organizations1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,/op ,t]ror-,f9anc+ & ,tax ,p5alties on 
,am]ican ,ho/ages ,act4  #b4 ,po/ponem5t
 ( tax deadl9es = ho/ages & individuals 
wrongfully deta9$ abroad  7a7 ,9 g5]al  
,*apt] #gg ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by ins]t+ aft] section   
#geaj ! foll[+ new section3  #geaa4 ,"t 
= p]=m+ c]ta9 acts po/pon$ = ho/ages &  
individuals wrongfully deta9$ abroad    
7a7 ,"t ,to be disreg>d$  7#a7 ,9 g5]al 
,! p]iod dur+ :i* an applicable         
individual 0 unlawfully or wrongfully   
deta9$ abroad1 or held ho/age abroad1   

%all be disreg>d$ 9 det]m9+1 "u !       
int]nal rev5ue laws1 9 respect ( any tax
 liability ( su* individual-- 7,a7 :e!r 
any ( ! acts describ$ 9 section         
#gejh7;a77#a7 7 p]=m$ )9 ! "t prescrib$ 
!re( 7det]m9$ )\t reg>d to ext5sion "u  
any o!r provision ( ?is subtitle =      
p]iods aft] ! initial date 7z det]m9$ by
 ! ,secret>y7 on :i* su* individual 0   
unlawfully or wrongfully deta9$ abroad  
or held ho/age abroad71  7,b7 ! am\nt ( 
any int]e/1 p5alty1 additional am\nt1 or
 addition to ! tax = p]iods aft] su*    
date1 &  7,c7 ! am\nt ( any cr$it or    
refund4  7#b7 ,application to sp\se ,!  
provisions ( p>agraph 7#a7 %all apply to
 ! sp\se ( any individual entitl$ to !  
b5efits ( su* p>agraph4  7b7 ,applicable
 individual  7#a7 ,9 g5]al ,= purposes (
 ?is section1 ! t]m applicable          
individual means any individual :o is-- 
7,a7 a ,unit$ ,/ates national unlawfully
 or wrongfully deta9$ abroad1 z det]m9$ 
"u section #cjb ( ! ,rob]t ,lev9son     
,ho/age ,recov]y & ,ho/age-,tak+        

,acc\ntability ,act 7#bb ,u4,s4,c4      
#agda71 or  7,b7 a ,unit$ ,/ates        
national tak5 ho/age abroad1 z det]m9$  
pursuant to ! f9d+s ( ! ,ho/age ,recov]y
 ,fusion ,cell 7z describ$ 9 section    
#cjd ( ! ,rob]t ,lev9son ,ho/age        
,recov]y & ,ho/age-,tak+ ,acc\ntability 
,act 7#bb ,u4,s4,c4 #agda;b774  7#b7    
,in=mation provid$ to ,treasury ,=      
purposes ( id5tify+ individuals describ$
 9 p>agraph 7#a71 n lat] ?an ,janu>y #a1
 #bjbe1 & annually !reaft]-- 7,a7 !     
,secret>y ( ,/ate %all provide !        
,secret>y ) a li/ ( ! individuals       
describ$ 9 p>agraph 7#a77;,a71 z well z 
any o!r in=mation necess>y to id5tify   
su* individuals1 &  7,b7 ! ,attorney    
,g5]al1 act+ ?r\gh ! ,ho/age ,recov]y   
,fusion ,cell1 %all provide ! ,secret>y 
) a li/ ( ! individuals describ$ 9      
p>agraph 7#a77;,b71 z well z any o!r    
in=mation necess>y to id5tify su*       
individuals4  7c7 ,modification (       
,treasury databases & in=mation sy/ems  
,! ,secret>y %all ensure t databases &  

in=mation sy/ems ( ! ,dep>tm5t ( !      
,treasury are updat$ z necess>y to      
ensure t /atute expiration dates1 int]e/
 & p5alty accrual1 & collection         
activities are susp5d$ consi/5t ) !     
application ( subsection 7a74  7d7      
,refund & abatem5t ( p5alties & f9es    
impos$ prior to id5tification z         
applicable individual ,9 ! case ( any   
applicable individual-- 7#a7 = :om any  
int]e/1 p5alty1 additional am\nt1 or    
addition to ! tax 9 respect to any tax  
liability = any taxable ye> end+ dur+ ! 
p]iod describ$ 9 subsection 7a77#a7 0   
assess$ or collect$1 &  7#b7 :o 01      
subsequ5t to su* assessm5t or           
collection1 det]m9$ to be an individual 
describ$ 9 subp>agraph 7,a7 or 7,b7 (   
subsection 7b77#a71  ! ,secret>y %all   
abate any su* assessm5t & refund any    
am\nt collect$ to su* applicable        
individual 9 ! same mann] z any refund (
 an ov]paym5t ( tax "u section #fdjb4  4
  7b7 ,cl]ical am5dm5t ,! table (       
sections = *apt] #gg ( ! ,int]nal       

,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #geaj !  
foll[+ new item3  ,sec4 #geaa4 ,"t =    
p]=m+ c]ta9 acts po/pon$ = ho/ages &    
individuals wrongfully deta9$ abroad4  4
  7c7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s end+ aft] ! date ( enactm5t ( ?is  
,act4  #c4 ,refund & abatem5t ( p5alties
 & f9es paid by eligible individuals    
7a7 ,9 g5]al ,section #geaa ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z add$ by       
section #b1 is am5d$ by add+ at ! end ! 
foll[+ new subsection3  7e7 ,refund &   
abatem5t ( p5alties & f9es paid by      
eligible individuals ) respect to p]iods
 prior to date ( enactm5t ( ?is section 
7#a7 ,9 g5]al  7,a7 ,e/abli%m5t ,n lat] 
?an ,janu>y #a1 #bjbe1 ! ,secret>y 79   
consultation ) ! ,secret>y ( ,/ate & !  
,attorney ,g5]al7 %all e/abli% a program
 to all[ any eligible individual 7or !  
sp\se or any dep5d5t 7z def9$ 9 section 
#aeb7 ( su* individual7 to apply = a    
refund or an abatem5t ( any am\nt       

describ$ 9 p>agraph 7#b7 7includ+       
int]e/7 to ! ext5t su* am\nt 0          
attributable to ! applicable p]iod4     
7,b7 ,id5tification ( individuals ,n    
lat] ?an ,janu>y #a1 #bjbe1 ! ,secret>y 
( ,/ate & ! ,attorney ,g5]al1 act+ ?r\gh
 ! ,ho/age ,recov]y ,fusion ,cell 7z    
describ$ 9 section #cjd ( ! ,rob]t      
,lev9son ,ho/age ,recov]y &             
,ho/age-,tak+ ,acc\ntability ,act 7#bb  
,u4,s4,c4 #agda;b771 %all-- 7i7 compile 
a li/1 bas$ on su* in=mation z is       
available1 ( individuals :o 7 applicable
 individuals dur+ ! applicable p]iod1 & 
7ii7 provide ! li/ describ$ 9 clause 7i7
 to ! ,secret>y4  7,c7 ,notice ,=       
purposes ( c>ry+ out ! program describ$ 
9 subp>agraph 7,a71 ! ,secret>y 79      
consultation ) ! ,secret>y ( ,/ate & !  
,attorney ,g5]al7 %all1 ) respect to any
 individual id5tifi$ "u subp>agraph     
7,b71 provide notice to su* individual--
 7i7 9 ! case ( an individual :o has be5
 releas$ on or be=e ! date ( enactm5t ( 
?is subsection1 n lat] ?an #ij days aft]

 ! date ( enactm5t ( ?is subsection1 or 
7ii7 9 ! case ( an individual :o is     
releas$ aft] ! date ( enactm5t ( ?is    
subsection1 n lat] ?an #ij days aft] !  
date on :i* su* individual is releas$1  
t su* individual may be eligible = a    
refund or an abatem5t ( any am\nt       
describ$ 9 p>agraph 7#b7 pursuant to !  
program describ$ 9 subp>agraph 7,a74    
7,d7 ,au?orization  7i7 ,9 g5]al        
,subject to clause 7ii71 9 ! case ( any 
refund describ$ 9 subp>agraph 7,a71 !   
,secret>y %all issue su* refund to !    
eligible individual 9 ! same mann] z any
 refund ( an ov]paym5t ( tax4  7ii7     
,ext5sion ( limitation on "t = refund ,)
 respect to any refund "u subp>agraph   
7,a7-- 7,i7 ! #c-ye> p]iod ( limitation 
prescrib$ by section #feaa7;a7 %all be  
ext5d$ until ! end ( ! #a-ye> p]iod     
beg9n+ on ! date t ! notice describ$ 9  
subp>agraph 7,c7 is provid$ to !        
eligible individual1 &  7,,ii7 any      
limitation "u section #feaa7;b77#b7 %all
 n apply4  7#b7 ,eligible individual ,= 

purposes ( ?is subsection1 ! t]m        
eligible individual means any applicable
 individual :o1 = any taxable ye> end+  
dur+ ! applicable p]iod1 paid or incurr$
 any int]e/1 p5alty1 additional am\nt1  
or addition to ! tax 9 respect to any   
tax liability = su* ye> ( su* individual
 bas$ on a det]m9ation t an act describ$
 9 section #gejh7;a77#a7 :i* 0 n p]=m$  
by ! "t prescrib$ !re= 7)\t reg>d to any
 ext5sions74  7#c7 ,applicable p]iod ,= 
purposes ( ?is subsection1 ! t]m        
applicable p]iod means ! p]iod-- 7,a7   
beg9n+ on ,janu>y #a1 #bjba1 &  7,b7    
end+ on ! date ( enactm5t ( ?is         
subsection4  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to taxable ye>s end+ on or be=e ! date (
 enactm5t ( ?is ,act4  #d4 ,t]m9ation ( 
tax-exempt /atus ( t]rori/ support+     
organizations  7a7 ,9 g5]al ,section    
#eja7p7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#h7 ,application to    
t]rori/ support+ organizations  7,a7 ,9 

g5]al ,= purposes ( ?is subsection1 9 ! 
case ( any t]rori/ support+             
organization-- 7i7 su* organization 7& !
 designation ( su* organization "u      
subp>agraph 7,b77 %all be treat$ z      
describ$ 9 p>agraph 7#b71 &  7ii7 !     
p]iod ( susp5sion describ$ 9 p>agraph   
7#c7 ) respect to su* organization %all 
be treat$ z beg9n+ on ! date t !        
,secret>y designates su* organization "u
 subp>agraph 7,b7 & end+ on ! date t !  
,secret>y resc9ds su* designation "u    
subp>agraph 7,d74  7,b7 ,t]rori/        
support+ organization ,= purposes ( ?is 
p>agraph1 ! t]m t]rori/ support+        
organization means any organization :i* 
is designat$ by ! ,secret>y z hav+      
provid$1 dur+ ! #c-ye> p]iod end+ on !  
date ( su* designation1 mat]ial support 
or res\rces 7)9 ! mean+ ( section       
#bcci;,b ( title #ah1 ,unit$ ,/ates     
,code7 to an organization describ$ 9    
p>agraph 7#b7 7det]m9$ aft] !           
application ( ?is p>agraph to su*       
organization7 9 excess ( a de m9imis    

am\nt4  7,c7 ,designation proc$ure  7i7 
,notice requirem5t ,prior to designat+  
any organization z a t]rori/ support+   
organization "u subp>agraph 7,b71 !     
,secret>y %all mail to ! mo/ rec5t mail+
 address provid$ by su* organization on 
! organization's annual return or notice
 "u section #fjcc 7or subsequ5t =m      
indicat+ a *ange ( address7 a writt5    
notice :i* includes-- 7,i7 a /atem5t t !
 ,secret>y w designate su* organization 
z a t]rori/ support+ organization unless
 ! organization satisfies ! requirem5ts 
( subclause 7,i7 or 7,,ii7 ( clause     
7ii71  7,,ii7 ! "n ( ! organization or  
organizations ) respect to :i* !        
,secret>y has det]m9$ su* organization  
provid$ mat]ial support or s\rces z     
describ$ 9 subp>agraph 7,b71 &  7,,iii7 
a description ( su* mat]ial support or  
res\rces to ! ext5t consi/5t ) national 
security & law en=cem5t int]e/s4  7ii7  
,opportunity to cure ,9 ! case ( any    
notice provid$ to an organization "u    
clause 7i71 ! ,secret>y %all1 at ! close

 ( ! #ij-;day p]iod beg9n+ on ! date t  
su* notice 0 s5t1 designate su*         
organization z a t]rori/ support+       
organization "u subp>agraph 7,b7 if 7&  
only if7 su* organization has n 7dur+   
su* p]iod7-- 7,i7 demon/rat$ to !       
satisfaction ( ! ,secret>y t su*        
organization did n provide ! mat]ial    
support or res\rces ref]r$ to 9         
subp>agraph 7,b71 or  7,,ii7 made       
reasonable ef=ts to h su* support or    
res\rces return$ to su* organization &  
c]tifi$ 9 writ+ to ! ,secret>y t su*    
organization w n provide any fur!r      
support or res\rces to organizations    
describ$ 9 p>agraph 7#b74  ,a           
c]tification "u subclause 7,,ii7 %all n 
be treat$ z valid if ! organization mak+
 su* c]tification has provid$ any o!r   
su* c]tification dur+ ! prec$+ #e ye>s4 
7,d7 ,rescission ,! ,secret>y %all      
resc9d a designation "u subp>agraph 7,b7
 if 7& only if7-- 7i7 ! ,secret>y       
det]m9es t su* designation 0 errone\s1  
7ii7 aft] ! ,secret>y receives a writt5 

c]tification f an organization t su*    
organization did n receive ! notice     
describ$ 9 subp>agraph 7,c77i7-- 7,i7 ! 
,secret>y det]m9es t x is reasonable to 
believe t su* organization did n receive
 su* notice1 &  7,,ii7 su* organization 
satisfies ! requirem5ts ( subclause 7,i7
 or 7,,ii7 ( subp>agraph 7,c77ii7       
7det]m9$ aft] tak+ into acc\nt ! la/    
s5t5ce !re(71 or  7iii7 ! ,secret>y     
det]m9es1 ) respect to all organizations
 to :i* ! mat]ial support or res\rces   
ref]r$ to 9 subp>agraph 7,b7 7 provid$1 
! p]iods ( susp5sion "u p>agraph 7#c7 h 
end$4  ,a c]tification describ$ 9 !     
matt] prec$+ subclause 7,i7 ( clause    
7,,ii7 %all n be treat$ z valid if !    
organization mak+ su* c]tification has  
provid$ any o!r su* c]tification dur+ ! 
prec$+ #e ye>s4  7,e7 ,adm9i/rative     
review by ,int]nal ,rev5ue ,s]vice      
,indep5d5t ,(fice ( ,appeals ,9 ! case (
 ! designation ( an organization by !   
,secret>y z a t]rori/ support+          
organization "u subp>agraph 7,b71 a     

dispute reg>d+ su* designation %all be  
subject to resolution by ! ,int]nal     
,rev5ue ,s]vice ,indep5d5t ,(fice (     
,appeals "u section #ghjc7;e7 9 ! same  
mann] z if su* designation 7 made by !  
,int]nal ,rev5ue ,s]vice & p>agraph 7#e7
 ( ?is subsection did n apply4  7,f7    
,jurisdiction ( ,unit$ ,/ates c\rts     
,not)/&+ p>agraph 7#e71 ! ,unit$ ,/ates 
di/rict c\rts %all h exclusive          
jurisdiction to review a f9al           
det]m9ation ) respect to an             
organization's designation z a t]rori/  
support+ organization "u subp>agraph    
7,b74 ,9 ! case ( any su* det]m9ation   
:i* 0 bas$ on classifi$ in=mation 7z    
def9$ 9 section #a7;a7 ( ! ,classifi$   
,in=mation ,proc$ures ,act71 su*        
in=mation may be submitt$ to ! review+  
c\rt ex p>te & 9 cam]a4 ,= purposes (   
?is subp>agraph1 a det]m9ation ) respect
 to an organization's designation z a   
t]rori/ support+ organization %all n    
fail to be treat$ z a f9al det]m9ation  
m]ely because su* organization fails to 

utilize ! dispute resolution process ( !
 ,int]nal ,rev5ue ,s]vice ,indep5d5t    
,(fice ( ,appeals provid$ "u subp>agraph
 7,e74  4  7b7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to designations made aft] ! date ( !    
enactm5t ( ?is ,act 9 taxable ye>s end+ 
aft] su* date4  ,pass$ ! ,h\se (        
,repres5tatives ,novemb] #ba1           
#bjbd4,kev9 ,f4 ,mc,cumber1,cl]k4