Congresswoman Tenney’s End Tax Penalties on American Hostages Act Passes the House

Washington, D.C. - Congresswoman Claudia Tenney (NY-24) today announced that the House of Representatives unanimously passed her End Tax Penalties on American Hostages Act (H.R. 9496).This commonsense legislation would ensure Americans held hostage or unlawfully or wrongfully detained abroad are not punished by the IRS for missing tax deadlines during captivity.

The End Tax Penalties on American Hostages Act would pause certain federal tax deadlines for U.S. nationals during captivity and extend these protections to their spouses. The legislation would require the Departments of State and Justice to provide the IRS with information identifying eligible Americans so they can receive these protections.

The bill would also require the IRS to abate and refund applicable interest, penalties, and additional taxes assessed because deadlines were missed during captivity. It would establish a process for eligible Americans, their spouses, or dependents to seek refunds for applicable penalties and interest dating back to January 1, 2021.

"Americans held hostage or wrongfully detained overseas have already endured unimaginable hardship. They should never return home to IRS penalties for tax deadlines they could not meet," said Congresswoman Tenney. "Families fighting to bring their loved ones home should be focused on their safety and recovery, not worrying about missed IRS deadlines. The End Tax Penalties on American Hostages Act fixes this injustice and ensures our tax code treats these Americans and their families with fairness and compassion. Today's House passage brings us one step closer to making these protections law."

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