,,ib ,union ,cal5d> ,no4 #fig #aai? ,,congress #b;d ,session ,h4 ,r4 #idif ,report ,no4 #aai-gig ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #bi1 #bjbf,ms4 ,t5ney 7= h]self1 ,ms4 ,titus1 & ,mr4 ,bey]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,septemb] #h1 #bjbf,report$ ) an am5dm5t1 committ$ to ! ,committee ( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & ord]$ to be printed,strike out all aft] ! enact+ clause & ins]t ! "p pr9t$ 9 italic,for text ( introduc$ bill1 see copy ( bill z introduc$ on ,june #bi1 #bjbf ,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 ! ,end ,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 #bjbg1 & 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 ,special rule = ov]paym5ts 7#a7 ,9 g5]al ,subsection 7a7 %all n apply = purposes ( det]m9+ ! am\nt ( int]e/ on any ov]paym5t ( tax4 7#b7 ,special rules ,if an individual is entitl$ to ! b5efits ( subsection 7a7 ) respect to any return & su* return is timely fil$ 7det]m9$ aft] ! application ( su* subsection71 subsections 7b77#c7 & 7e7 ( section #ffaa %all n apply4 7d7 ,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 7e7 ,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 ( su* ,code 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 7f7 ,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 #bjbg1 ! ,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 #bjbg1 ! ,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 eligible 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 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 ,septemb] #h1 #bjbf,report$ ) an am5dm5t1 committ$ to ! ,committee ( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & ord]$ to be pr9t$