,,ii #aah? ,,congress #a/ ,session ,s4 #afgi ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,may #ah1 #bjbc,mr4 ,coons 7= himself & ,mr4 ,r\nds7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,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 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,/op ,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 ,9 g5]al ,any applicable individual %all be entitl$ to ! b5efits ( section #gejh 9 ! same mann] z if su* individual 0 p]=m+ s]vices describ$ 9 subsection 7a7 ( su* section = any p]iod 9 :i* su* individual 0-- 7#a7 unlawfully or wrongfully deta9$ abroad1 or 7#b7 held ho/age abroad4 7b7 ,applicable individual 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m applicable individual means any individual :o is-- 7,a7 includ$ on ! li/ ( ,unit$ ,/ates nationals unlawfully or wrongfully deta9$ t is includ$ 9 ! annual report requir$ "u section #cjb7;c7 ( ! ,rob]t ,lev9son ,ho/age ,recov]y & ,ho/age-,tak+ ,acc\ntability ,act 7#bb ,u4,s4,c4 #agda7;c771 or 7,b7 a ,unit$ ,/ates national tak5 ho/age abroad1 z det]m9$ 9 a mann] consi/5t ) ! 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 #bjbd1 & annually !reaft]-- 7,a7 ! ,secret>y ( ,/ate %all provide ! ,secret>y ) ! report describ$ 9 p>agraph 7#a77;,a71 z well z any o!r in=mation necess>y to id5tify ! individuals describ$ 9 su* report1 & 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 ,application to sp\se ,! provisions ( ?is section %all apply to ! sp\se ( any individual entitl$ to ! b5efits ( subsection 7a74 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 ,reimbursem5t & abatem5t ( p5alties & f9es paid by eligible individuals 7a7 ,9 g5]al 7#a7 ,e/abli%m5t ,n lat] ?an ,janu>y #a1 #bjbd1 ! ,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 #aeb ( ! ,int]nal ,rev5ue ,code ( #aihf7 ( su* individual7 to apply = reimbursem5t or abatem5t ( any am\nt describ$ 9 subsection 7b7 7includ+ int]e/7 to ! ext5t su* am\nt 0 attributable to ! applicable p]iod4 7#b7 ,notice ,= purposes ( c>ry+ out ! program describ$ 9 p>agraph 7#a71 ! ,secret>y 79 consultation ) ! ,secret>y ( ,/ate & ! ,attorney ,g5]al7 %all1 ) respect to any individual id5tifi$ "u subsection 7c71 provide notice to su* individual-- 7,a7 9 ! case ( an individual :o has be5 releas$ on or be=e ! date ( enactm5t ( ?is ,act1 n lat] ?an #ij days aft] ! date ( enactm5t ( ?is ,act2 or 7,b7 9 ! case ( an individual :o is releas$ aft] ! date ( enactm5t ( ?is ,act1 n lat] ?an #ij days aft] ! date on :i* su* individual is releas$1 t su* individual may be eligible = reimbursem5t ( any am\nt describ$ 9 subsection 7b7 pursuant to ! program describ$ 9 p>agraph 7#a74 7#c7 ,au?orization 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 9 ! case ( any reimbursem5t describ$ 9 p>agraph 7#a71 ! ,secret>y %all issue su* reimbursem5t to ! eligible individual 9 ! same mann] z any refund ( an ov]paym5t ( tax4 7,b7 ,ext5sion ( limitation on "t = reimbursem5t ,) respect to any reimbursem5t "u p>agraph 7#a7-- 7i7 ! #c-ye> p]iod ( limitation prescrib$ by section #feaa7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf %all n expire be=e ! date :i* is #a ye> aft] ! date ! notice describ$ 9 p>agraph 7#b7 is provid$ to ! eligible individual2 & 7ii7 any limitation "u section #feaa7;b77#b7 ( su* ,code %all n apply4 7b7 ,eligible individual ,= purposes ( ?is section1 ! t]m eligible individual means any applicable individual 7z def9$ 9 section #geaa7;b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 :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 p>agraph 7#a7 ( section #gejh7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf :i* 0 n p]=m$ by ! "t prescrib$ !re= 7)\t reg>d to any ext5sions74 7c7 ,id5tification ( individuals ,n lat] ?an ,janu>y #a1 #bjbd1 ! ,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-- 7#a7 compile a li/1 bas$ on su* in=mation z is available1 ( ,unit$ ,/ates nationals :o1 dur+ ! applicable p]iod-- 7,a7 7 includ$ on ! li/ describ$ 9 section #geaa7;b77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf2 or 7,b7 ! ,attorney ,g5]al det]m9$1 bas$ on cr$ible in=mation1 7 tak5 ho/age abroad2 & 7#b7 provide ! li/ describ$ 9 p>agraph 7#a7 to ! ,secret>y4 7d7 ,applicable p]iod ,= purposes ( ?is section1 ! t]m applicable p]iod means ! p]iod-- 7#a7 beg9n+ on ,janu>y #a1 #bjba2 & 7#b7 end+ on ! date ( enactm5t ( ?is ,act4 7e7 ,secret>y ,= purposes ( ?is section1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4