H.R. 9496 · Where this bill is now
Passed both chambers
House: Passed Sep 15, 2026, by voice vote; Senate: Passed Sep 30, 2026, by unanimous consent
What this bill does
In plain words · AI-written from the official summaryTax relief for Americans held hostage abroad
Ever wondered what happens to someone's taxes while they're trapped in captivity. This bill gives U.S. citizens and nationals who are unlawfully detained or held hostage abroad the same tax breaks they'd get if they were in the military serving overseas. The government won't count the time you're detained against your tax deadlines for filing returns, paying taxes, or claiming refunds. The bill also lets the IRS cancel and refund any extra taxes, interest, and penalties that piled up during your detention.
How it affects you
If you're a U.S. citizen or national unlawfully held abroad or taken hostage, this directly helps you by erasing tax penalties from the time you were detained. Your spouse can also get the same relief. The IRS can refund taxes and penalties going back to 2021, and the State Department and Justice Department will help identify who qualifies.
Read the official summary (Reported to House, Sep 8, 2026)
End Tax Penalties on American Hostages Act
This bill extends certain federal tax deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. The bill also allows for an abatement and refund of additional taxes, interest, and penalties assessed to such individuals for failing to meet a federal tax deadline during a period of detention.
Specifically, under the bill, the time period during which a U.S. national is unlawfully or wrongfully detained abroad or held hostage abroad is disregarded in determining certain federal tax deadlines, including deadlines for
• filing a return for and paying federal income, estate, gift, employment, or excise taxes;
• a tax credit or refund claim; and
• the determination, assessment, and collection of additional taxes, interest, or penalties.
The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension.
The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
2nd SessionH. R. 9496
AN ACT
End Tax Penalties on American Hostages Act
Sponsor: Rep. Claudia Tenney (R-NY-24) · Introduced Jun 29, 2026 · Taxation · 5 versions of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Sep 30, 2026: “Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)”