Eliminate federal tax penalties for U.S. citizens taken hostage or wrongfully detained abroad by extending tax deadlines and abating or refunding related taxes, interest, and penalties incurred during detention.

“It goes without saying that no one who has endured wrongful detention or been taken hostage abroad should face the additional burden of onerous tax penalties incurred through no fault of their own. This bill would eliminate that unthinkable possibility by cutting red tape in our tax code and codifying a critical support mechanism for wrongful detainees, hostages, and their families here in the United States.”

Titus said her bill would eliminate tax penalties for Americans wrongfully detained or taken hostage abroad by changing the tax code and codifying support for detainees, hostages, and their families.

Senate Passes Titus Legislation to Protect Hostages and Wrongful Detainees from Tax Penalties | U.S. Congresswoman Dina Titus
primary · press_release · model gpt-5.5

unverified · Source version 85472 · locator unknown

“The bill (H.R. 9496) was ordered to a third reading, was read the third time, and passed.”

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Official Senate record shows H.R. 9496, the End Tax Penalties on American Hostages Act, passed the Senate by unanimous consent after previously passing the House, sending it toward presidential action but not proving enactment as of this evidence.

unresolved same_term A for effort

CREC-2026-09-30.pdf
secondary · model gpt-5.5 · confidence 94%

unverified · Source version 85474 · locator unknown

“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”

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Official bill text matches the commitment by creating tax-deadline relief for U.S. nationals wrongfully detained or held hostage abroad, with related interest, penalties, credits, refunds, and abatement provisions in the same section, but it remains an attempt unless enacted.

unresolved same_term A for effort

H. R. 9496 (Engrossed-in-House)
secondary · model gpt-5.5 · confidence 92%

unverified · Source version 94842 · locator unknown

“enrolled bills were signed by Speaker pro tempore HOUCHIN on Wednesday, October 14, 2026:” … “H.R. 9496”

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The official record lists H.R. 9496 among enrolled bills signed by the Speaker pro tempore on October 14, documenting further progress after Senate passage. This congressional signature does not establish presidential approval or enactment. Searches covering October 19–21 found no official confirmation of enactment; the commitment remains unresolved as of October 21, 2026.

unresolved same_term A for effort

CREC-2026-10-15.pdf
secondary · model gpt-6.1-sol · confidence 94%