Sec. 3. Reimbursement and abatement of penalties and fines paid by eligible individuals
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Not later than January 1, 2024, the Secretary (in consultation with the Secretary of State and the Attorney General) shall establish a program to allow any eligible individual (or the spouse or any dependent (as defined in section 152 of the Internal Revenue Code of 1986) of such individual) to apply for reimbursement or abatement of any amount described in subsection
(b)(including interest) to the extent such amount was attributable to the applicable period. For purposes of carrying out the program described in paragraph (1), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subsection (c), provide notice to such individual— in the case of an individual who has been released on or before the date of enactment of this Act, not later than 90 days after the date of enactment of this Act; or in the case of an individual who is released after the date of enactment of this Act, not later than 90 days after the date on which such individual is released, that such individual may be eligible for reimbursement of any amount described in subsection
(b)pursuant to the program described in paragraph (1). Subject to subparagraph (B), in the case of any reimbursement described in paragraph (1), the Secretary shall issue such reimbursement to the eligible individual in the same manner as any refund of an overpayment of tax. With respect to any reimbursement under paragraph (1)— the 3-year period of limitation prescribed by section 6511(a) of the Internal Revenue Code of 1986 shall not expire before the date which is 1 year after the date the notice described in paragraph
(2)is provided to the eligible individual; and any limitation under section 6511(b)(2) of such Code shall not apply. For purposes of this section, the term eligible individual means any applicable individual (as defined in section 7511(b)(1) of the Internal Revenue Code of 1986) who, for any taxable year ending during the applicable period, paid or incurred any interest, penalty, additional amount, 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 paragraph
(1)of section 7508(a) of the Internal Revenue Code of 1986 which was not performed by the time prescribed therefor (without regard to any extensions). Not later than January 1, 2024, the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act ( 22 U.S.C. 1741b )), shall— compile a list, based on such information as is available, of United States nationals who, during the applicable period— were included on the list described in section 7511(b)(1)(A) of the Internal Revenue Code of 1986; or the Attorney General determined, based on credible information, were taken hostage abroad; and provide the list described in paragraph
(1)to the Secretary. For purposes of this section, the term applicable period means the period— beginning on January 1, 2021; and ending on the date of enactment of this Act. For purposes of this section, the term Secretary means the Secretary of the Treasury or the Secretary's delegate.
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Sec. 3
Reimbursement and abatement of penalties and fines paid by eligible individuals
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