{"format":1,"id":"118-hr-9495","congress":118,"number":"H.R. 9495","kind":"bill","group":"bills","title":"Stop Terror-Financing and Tax Penalties on American Hostages Act","title_source":"Short Title(s) as Passed House","official_title":"To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, to terminate the tax-exempt status of terrorist supporting organizations, and for other purposes.","titles":[{"type":"Official Title as Introduced","title":"To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, to terminate the tax-exempt status of terrorist supporting organizations, and for other purposes."},{"type":"Short Title(s) as Passed House","title":"Stop Terror-Financing and Tax Penalties on American Hostages Act"},{"type":"Short Title(s) as Reported to House","title":"Stop Terror-Financing and Tax Penalties on American Hostages Act"},{"type":"Display Title","title":"Stop Terror-Financing and Tax Penalties on American Hostages Act"},{"type":"Short Title(s) as Introduced","title":"Stop Terror-Financing and Tax Penalties on American Hostages Act"}],"outcome":"passed_house","law_number":null,"introduced":"2024-09-09","chambers":{"house":{"status":"roll_call","date":"2024-11-21","vote":{"id":"118-2024-h477","question":"On Passage","title":"Stop Terror-Financing and Tax Penalties on American Hostages Act","result":"Passed","yea":219,"nay":184,"present":0,"not_voting":30,"source":"https://clerk.house.gov/evs/2024/roll477.xml"}},"senate":{"status":"na","date":null,"vote":null}},"president":{"status":"na","date":null},"vice_president_tie_breaker":null,"latest_action":{"text":"Received in the Senate.","date":"2024-12-02"},"nominees":null,"amendments":[],"other_votes":[{"chamber":"house","date":"2024-11-12","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"Stop Terror-Financing and Tax Penalties on American Hostages Act","result":"Failed","yea":256,"nay":145,"present":0,"not_voting":33,"kind":"final_candidate","source":"https://clerk.house.gov/evs/2024/roll458.xml"}],"crs_summary":{"date":"2024-11-21","stage":"Passed House","blocks":[{"k":"h","t":"Stop Terror-Financing and Tax Penalties on American Hostages Act"},{"k":"p","t":"This bill postpones certain tax filing deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. It also allows for a refund and abatement of tax penalties and fines paid by hostages, detained individuals, and their spouses or dependents."},{"k":"p","t":"The bill terminates the tax-exempt status of terrorist supporting organizations."}],"words":66},"summary":{"main_subject":{"text":"Amends the Internal Revenue Code of 1986 to postpone tax deadlines and provide refunds of penalties for U.S. nationals unlawfully or wrongfully detained or held hostage abroad, and to end the tax-exempt status of organizations designated as terrorist supporting organizations.","cites":[{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H42F17D1E24C44B8895CDE56B03BD1BA5"},{"label":"Sec. 3","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H81982DA32D3F4A8D97292D6B8729B3BC"},{"label":"Sec. 4","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H8C9BDC077F13423394A264595E74BF2B"}]},"core_areas":["Tax deadline postponement for hostages and wrongfully detained U.S. nationals","Refund and abatement of tax penalties for hostages and wrongfully detained U.S. nationals","Tax-exempt status of terrorist supporting organizations"],"what_it_does":[{"text":"Adds Internal Revenue Code section 7511, which disregards the period a U.S. national was unlawfully or wrongfully detained or held hostage abroad when determining whether tax acts were timely, and the amount of any interest, penalty, addition to tax, credit or refund.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H42F17D1E24C44B8895CDE56B03BD1BA5"}},{"text":"Applies the same tax deadline postponement to the spouse of an individual who is entitled to it.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H42F17D1E24C44B8895CDE56B03BD1BA5"}},{"text":"Requires the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell, to give the Treasury Secretary annual lists of covered individuals, starting not later than January 1, 2025.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H42F17D1E24C44B8895CDE56B03BD1BA5"}},{"text":"Requires the Treasury Secretary to abate, and refund in the same manner as an overpayment of tax, interest, penalties and additions to tax that were assessed or collected before the individual was determined to be covered.","cite":{"label":"Sec. 2","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H42F17D1E24C44B8895CDE56B03BD1BA5"}},{"text":"Requires the Treasury Secretary to establish, not later than January 1, 2025, a program under which eligible individuals, their spouses or dependents can apply for a refund or abatement of late-filing and late-payment amounts attributable to the period from January 1, 2021 to the date of enactment.","cite":{"label":"Sec. 3","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H81982DA32D3F4A8D97292D6B8729B3BC"}},{"text":"Provides that an organization designated by the Treasury Secretary as having given more than a de minimis amount of material support to a listed terrorist organization in the prior 3 years is treated as described in section 501(p)(2), with its tax exemption suspended from designation until rescission.","cite":{"label":"Sec. 4","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh#H8C9BDC077F13423394A264595E74BF2B"}}],"unexpected":[],"version":{"type":"Engrossed in House","date":"2024-11-21","rule":"passed","href":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text/eh"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-09-30","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/118th-congress/house-bill/9495","text":"https://www.congress.gov/bill/118th-congress/house-bill/9495/text"},"card":{"image":"card/item/118-hr-9495.png","v":"41e48b7938e4","alt":"Votes on Record. H.R. 9495, 118th Congress: Stop Terror-Financing and Tax Penalties on American Hostages Act. House: 219 Yea, 184 Nay. Outcome: Passed House, 21 Nov 2024."}}