,,ii  #aaith ,,congress  #ast ,session  
,s4 #fee  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #bj1      
#bjbe,mr4 ,coons 7for himself1 ,mr4     
,rounds1 ,mr4 ,wyden1 ,mr4 ,tillis1 ,mr4
 ,cassidy1 ,mr4 ,scott of ,florida1 ,mr4
 ,van ,hollen1 ,mr4 ,fetterman1 and ,mr4
 ,mc,cormick7 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 ,act of #bjbe4  #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  7#c7 ,special rule for 
overpayments ,the rules of section      
#gejh7;b7 shall apply for purposes of   
this section4  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 #bjbf1 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 update1 as
 necessary1 any database or information 
system of the ,department of the        
,treasury in order to ensure that the   
provisions of subsection 7a7 are applied
 with respect to each applicable        
individual4  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  7d7 ,refund  
and abatement of penalties and fines    
paid by eligible individuals  7#a7 ,in  
general  7,a7 ,establishment ,not later 
than ,january #a1 #bjbf1 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 #bjbf1 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