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H.R. 9496119th CongressTaxation
End Tax Penalties on American Hostages Act
Sponsored by Rep. Claudia Tenney (R-NY) · 2 active : 2 Democrats
Latest action: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5238-5239)
Where it standsBefore the House35 representatives score as swing votes
Passed both chambers, awaiting the President
- House: passedSep 15, 2026
- Senate: passedSep 30, 2026
- President: Awaiting action
Summary
, via Congress.govEnd 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.
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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.
The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension.
The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.
How the projections held up
Each member’s recorded vote compared with their swing projection from before the vote. A member by voting against most of their own party.
House
Passed by voice vote or unanimous consent: no individual votes recorded.
Senate
Passed by voice vote or unanimous consent: no individual votes recorded.
Committees and subjects
Committees
- House Committee on Ways and Means · HouseReported by · Markup by · Referred to
- Senate Committee on Finance · SenateDischarged from · Referred to
Subjects
- 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
How the Senate breaks down
- 7Swing 70–100
- 65Middle 30–70
- 28Entrenched 0–30
Members fall into . All 100 senators have enough data to score. The bill is not before the Senate right now; these scores show where members would stand.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v2Bars show each input from 0 to 100: ideology gap, scorecard gap, . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
2 activeShow all 2 cosponsors
- Dina Titus (D-NV-1)
- Donald S. Beyer (D-VA-8)
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
