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HR 9496Passed CongressTaxeshouse

End Tax Penalties on American Hostages Act

Introduced Jun 29, 2026 by Rep. Claudia Tenney

IntroducedCommitteeFloorCongressLaw

Both chambers passed it. It's headed to the President to be signed or vetoed.

Latest action · Sep 30, 2026
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
Read it on Congress.gov
What it does

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

Read the full summary on Congress.gov

Summary by the Congressional Research Service.

Roll-call votes

No recorded roll-call vote on this bill — it may have passed by voice vote or unanimous consent, which don't record individual votes.

History
  1. Sep 30, 2026
    Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
  2. Sep 30, 2026
    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
  3. Sep 30, 2026
    Senate Committee on Finance discharged by Unanimous Consent.
  4. Sep 16, 2026
    Received in the Senate and Read twice and referred to the Committee on Finance.
  5. Sep 15, 2026
    Motion to reconsider laid on the table Agreed to without objection.
  6. Sep 15, 2026
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
  7. Sep 15, 2026
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
  8. Sep 15, 2026
    DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
  9. Sep 15, 2026
    Considered under suspension of the rules. (consideration: CR H5683-5685)
  10. Sep 15, 2026
    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  11. Sep 8, 2026
    Placed on the Union Calendar, Calendar No. 697.
  12. Sep 8, 2026
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
  13. Jul 1, 2026
    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
  14. Jul 1, 2026
    Committee Consideration and Mark-up Session Held
  15. Jun 29, 2026
    Referred to the House Committee on Ways and Means.
  16. Jun 29, 2026
    Introduced in House