119th Congress · introduced in the House · Jun 29, 2026
End Tax Penalties on American Hostages Act
Official title from Congress.gov
Latest action (Oct 14, 2026): Message on Senate action sent to the House.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Reported to House (Sep 8, 2026) · 2 versions published
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.
Show the full summary (2 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5683-5684)
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
DEBATE - The House proceeded with forty minutes of debate on H.R. 9496.
Considered under suspension of the rules. (consideration: CR H5683-5685)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 697.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-797.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
Administrative remedies · Computers and information technology · Detention of persons · Diplomacy, foreign officials, Americans abroad · Internal Revenue Service (IRS) · Tax administration and collection, taxpayers · Tax-exempt organizations · Terrorism
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCommittee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Coverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
5 citations.
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
HR 9720DC Taxing Authority Act S 3931TAS Act HR 10334EFIN Verification Act of 2025 HR 9496End Tax Penalties on American Hostages Act HR 9498Taxpayer Advocate Participation Act HR 9501AI Tax Integrity Act HR 9499Protecting Taxpayers from Ghost Prepaye…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CLEARVIEW AI · lobbying firm or registrant: AXADVOCACY GOVERNMENT RELATIONS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Budget/Appropriations
$30,000
Paid to lobbying firm
…FY27 National Security - State Appropriations (no bill) facial recognition technology funding issues. (no bill) Facial recognition technology funding issues in H.R. 9496 FY27 Defense Appropriations and Senate FY27 Defense Appropriations (no bill).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CLEARVIEW AI · lobbying firm or registrant: AXADVOCACY GOVERNMENT RELATIONS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Defense
$30,000
Paid to lobbying firm
Facial recognition technology funding issues in H.R. 9496 FY27 Defense Appropriations and Senate FY27 Defense Appropriations (no bill).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CLEARVIEW AI · lobbying firm or registrant: AXADVOCACY GOVERNMENT RELATIONS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Defense
$30,000
Paid to lobbying firm
Facial recognition technology funding issues in H.R. 9496 FY27 Defense Appropriations and Senate FY27 Defense Appropriations (no bill).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CLEARVIEW AI · lobbying firm or registrant: AXADVOCACY GOVERNMENT RELATIONS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Budget/Appropriations
$30,000
Paid to lobbying firm
…FY27 National Security - State Appropriations (no bill) facial recognition technology funding issues. (no bill) Facial recognition technology funding issues in H.R. 9496 FY27 Defense Appropriations and Senate FY27 Defense Appropriations (no bill).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing