Sec. 2. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad
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Chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section: The period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual— whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad), the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and the amount of any credit or refund.
The provisions of paragraph
(1)shall apply to the spouse of any individual entitled to the benefits of such paragraph. The rules of section 7508(b) shall apply for purposes of this section. For purposes of this section, the term applicable individual means any individual who is— a United States national unlawfully or wrongfully detained abroad, as determined under section 302 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act ( 22 U.S.C. 1741 ), or a United States national taken hostage abroad, as determined pursuant to the findings of 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 )). For purposes of identifying individuals described in paragraph (1), not later than January 1, 2026, and annually thereafter— the Secretary of State shall provide the Secretary with a list of the individuals described in paragraph (1)(A), as well as any other information necessary to identify such individuals, and the Attorney General, acting through the Hostage Recovery Fusion Cell, shall provide the Secretary with a list of the individuals described in paragraph (1)(B), as well as any other information necessary to identify such individuals. The Secretary shall update, as necessary, any database or information system of the Department of the Treasury in order to ensure that the provisions of subsection
(a)are applied with respect to each applicable individual. In the case of any applicable individual— for whom any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection (a)(1) was assessed or collected, and who was, subsequent to such assessment or collection, determined to be an individual described in subparagraph
(A)or
(B)of subsection (b)(1), 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 6402. . The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7510 the following new item: Sec. 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad. . The amendments made by this section shall apply to taxable years ending after the date of enactment of this Act.
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Sec. 2
Postponement of tax deadlines for hostages and individuals wrongfully detained abroad
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