,,ii #aahth ,,congress #ast ,session ,s4 #afgi ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,may #ah1 #bjbc,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 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 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,stop ,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 ,in general ,any applicable individual shall be entitled to the benefits of section #gejh in the same manner as if such individual was performing services described in subsection 7a7 of such section for any period in which such individual was-- 7#a7 unlawfully or wrongfully detained abroad1 or 7#b7 held hostage abroad4 7b7 ,applicable individual 7#a7 ,in general ,for purposes of this section1 the term applicable individual means any individual who is-- 7,a7 included on the list of ,united ,states nationals unlawfully or wrongfully detained that is included in the annual report required under section #cjb7;c7 of the ,robert ,levinson ,hostage ,recovery and ,hostage-,taking ,accountability ,act 7#bb ,u4,s4,c4 #agda7;c771 or 7,b7 a ,united ,states national taken hostage abroad1 as determined in a manner consistent with 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 #bjbd1 and annually thereafter-- 7,a7 the ,secretary of ,state shall provide the ,secretary with the report described in paragraph 7#a77;,a71 as well as any other information necessary to identify the individuals described in such report1 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 ,application to spouse ,the provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection 7a74 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 ,reimbursement and abatement of penalties and fines paid by eligible individuals 7a7 ,in general 7#a7 ,establishment ,not later than ,january #a1 #bjbd1 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 #aeb of the ,internal ,revenue ,code of #aihf7 of such individual7 to apply for reimbursement or abatement of any amount described in subsection 7b7 7including interest7 to the extent such amount was attributable to the applicable period4 7#b7 ,notice ,for purposes of carrying out the program described in paragraph 7#a71 the ,secretary 7in consultation with the ,secretary of ,state and the ,attorney ,general7 shall1 with respect to any individual identified under subsection 7c71 provide notice to such individual-- 7,a7 in the case of an individual who has been released on or before the date of enactment of this ,act1 not later than #ij days after the date of enactment of this ,act2 or 7,b7 in the case of an individual who is released after the date of enactment of this ,act1 not later than #ij days after the date on which such individual is released1 that such individual may be eligible for reimbursement of any amount described in subsection 7b7 pursuant to the program described in paragraph 7#a74 7#c7 ,authorization 7,a7 ,in general ,subject to subparagraph 7,b71 in the case of any reimbursement described in paragraph 7#a71 the ,secretary shall issue such reimbursement to the eligible individual in the same manner as any refund of an overpayment of tax4 7,b7 ,extension of limitation on time for reimbursement ,with respect to any reimbursement under paragraph 7#a7-- 7i7 the #c-year period of limitation prescribed by section #feaa7;a7 of the ,internal ,revenue ,code of #aihf shall not expire before the date which is #a year after the date the notice described in paragraph 7#b7 is provided to the eligible individual2 and 7ii7 any limitation under section #feaa7;b77#b7 of such ,code shall not apply4 7b7 ,eligible individual ,for purposes of this section1 the term eligible individual means any applicable individual 7as defined in section #geaa7;b77#a7 of the ,internal ,revenue ,code of #aihf7 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 paragraph 7#a7 of section #gejh7;a7 of the ,internal ,revenue ,code of #aihf which was not performed by the time prescribed therefor 7without regard to any extensions74 7c7 ,identification of individuals ,not later than ,january #a1 #bjbd1 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-- 7#a7 compile a list1 based on such information as is available1 of ,united ,states nationals who1 during the applicable period-- 7,a7 were included on the list described in section #geaa7;b77#a77;,a7 of the ,internal ,revenue ,code of #aihf2 or 7,b7 the ,attorney ,general determined1 based on credible information1 were taken hostage abroad2 and 7#b7 provide the list described in paragraph 7#a7 to the ,secretary4 7d7 ,applicable period ,for purposes of this section1 the term applicable period means the period-- 7#a7 beginning on ,january #a1 #bjba2 and 7#b7 ending on the date of enactment of this ,act4 7e7 ,secretary ,for purposes of this section1 the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4