H.R. 9495: Stop Terror-Financing and Tax Penalties on American Hostages Act
Bill · 118th Congress (2023–2024). Passed House, 21 Nov 2024. Introduced 9 Sep 2024.
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.
Vote results
- House, 21 Nov 2024: Passed, 219 Yea, 184 Nay, 0 Present, 30 Not voting. The House’s roll call
- President: Not presented to the President.
How each member voted
House
Yea (219): Harold Rogers (R-KY-5); Christopher H. Smith (R-NJ-4); Ken Calvert (R-CA-41); Frank D. Lucas (R-OK-3); Robert B. Aderholt (R-AL-4); Michael K. Simpson (R-ID-2); Pete Sessions (R-TX-17); Sam Graves (R-MO-6); Joe Wilson (R-SC-2); Michael C. Burgess (R-TX-26); John R. Carter (R-TX-31); Tom Cole (R-OK-4); Mario Diaz-Balart (R-FL-26); Mike Rogers (R-AL-3); Michael R. Turner (R-OH-10); Darrell Issa (R-CA-48); Henry Cuellar (D-TX-28); Virginia Foxx (R-NC-5); Michael T. McCaul (R-TX-10); Patrick T. McHenry (R-NC-10); Cathy McMorris Rodgers (R-WA-5); Debbie Wasserman Schultz (D-FL-25); Gus M. Bilirakis (R-FL-12); Vern Buchanan (R-FL-16); Jim Jordan (R-OH-4); Doug Lamborn (R-CO-5); Adrian Smith (R-NE-3); Robert E. Latta (R-OH-5); Robert J. Wittman (R-VA-1); Steve Scalise (R-LA-1); Tim Walberg (R-MI-5); Brett Guthrie (R-KY-2); Blaine Luetkemeyer (R-MO-3); Tom McClintock (R-CA-5); Bill Posey (R-FL-8); Glenn Thompson (R-PA-15); Larry Bucshon (R-IN-8); Eric A. "Rick" Crawford (R-AR-1); Charles J. "Chuck" Fleischmann (R-TN-3); Paul A. Gosar (R-AZ-9); H. Morgan Griffith (R-VA-9); Andy Harris (R-MD-1); Bill Huizenga (R-MI-4); Mike Kelly (R-PA-16); David Schweikert (R-AZ-1); Austin Scott (R-GA-8); Daniel Webster (R-FL-11); Steve Womack (R-AR-3); Mark E. Amodei (R-NV-2); Andy Barr (R-KY-6); Richard Hudson (R-NC-9); Doug LaMalfa (R-CA-1); Scott Perry (R-PA-10); Ann Wagner (R-MO-2); Randy K. Weber, Sr. (R-TX-14); Brad R. Wenstrup (R-OH-2); Roger Williams (R-TX-25); Jason Smith (R-MO-8); Rick W. Allen (R-GA-12); Brian Babin (R-TX-36); Mike Bost (R-IL-12); Ed Case (D-HI-1); Tom Emmer (R-MN-6); Garret Graves (R-LA-6); Glenn Grothman (R-WI-6); J. French Hill (R-AR-2); Barry Loudermilk (R-GA-11); John R. Moolenaar (R-MI-2); Alexander X. Mooney (R-WV-2); Gary J. Palmer (R-AL-6); David Rouzer (R-NC-7); Elise M. Stefanik (R-NY-21); Norma J. Torres (D-CA-35); Bruce Westerman (R-AR-4); Bradley Scott Schneider (D-IL-10); David G. Valadao (R-CA-22); Trent Kelly (R-MS-1); Darin LaHood (R-IL-16); Warren Davidson (R-OH-8); James Comer (R-KY-1); Jodey C. Arrington (R-TX-19); Don Bacon (R-NE-2); Jim Banks (R-IN-3); Jack Bergman (R-MI-1); Andy Biggs (R-AZ-5); Neal P. Dunn (R-FL-2); Brian K. Fitzpatrick (R-PA-1); Vicente Gonzalez (D-TX-34); Clay Higgins (R-LA-3); Mike Johnson (R-LA-4); David Kustoff (R-TN-8); Brian J. Mast (R-FL-21); Jimmy Panetta (D-CA-19); John H. Rutherford (R-FL-5); Lloyd Smucker (R-PA-11); Ron Estes (R-KS-4); John R. Curtis (R-UT-3); Thomas R. Suozzi (D-NY-3); Debbie Lesko (R-AZ-8); Michael Cloud (R-TX-27); Troy Balderson (R-OH-12); Kevin Hern (R-OK-1); Colin Z. Allred (D-TX-32); James R. Baird (R-IN-4); Tim Burchett (R-TN-2); Ben Cline (R-VA-6); Dan Crenshaw (R-TX-2); Russ Fulcher (R-ID-1); Jared F. Golden (D-ME-2); Lance Gooden (R-TX-5); Mark E. Green (R-TN-7); Michael Guest (R-MS-3); Dusty Johnson (R-SD-AL); John Joyce (R-PA-13); Susie Lee (D-NV-3); Daniel Meuser (R-PA-9); Carol D. Miller (R-WV-1); Greg Pence (R-IN-6); Guy Reschenthaler (R-PA-14); John W. Rose (R-TN-6); Chip Roy (R-TX-21); Pete Stauber (R-MN-8); Bryan Steil (R-WI-1); W. Gregory Steube (R-FL-17); William R. Timmons IV (R-SC-4); Jefferson Van Drew (R-NJ-2); Claudia Tenney (R-NY-24); Dan Bishop (R-NC-8); Mike Garcia (R-CA-27); Thomas P. Tiffany (R-WI-7); Ryan K. Zinke (R-MT-1); Cliff Bentz (R-OR-2); Stephanie I. Bice (R-OK-5); Lauren Boebert (R-CO-3); Kat Cammack (R-FL-3); Jerry L. Carl (R-AL-1); Andrew S. Clyde (R-GA-9); Byron Donalds (R-FL-19); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Michelle Fischbach (R-MN-7); Scott Fitzgerald (R-WI-5); Scott Franklin (R-FL-18); Carlos A. Gimenez (R-FL-28); Tony Gonzales (R-TX-23); Bob Good (R-VA-5); Diana Harshbarger (R-TN-1); Ashley Hinson (R-IA-2); Ronny Jackson (R-TX-13); Young Kim (R-CA-40); Jake LaTurner (R-KS-2); Nancy Mace (R-SC-1); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Lisa C. McClain (R-MI-9); Mary E. Miller (R-IL-15); Mariannette Miller-Meeks (R-IA-1); Barry Moore (R-AL-2); Blake D. Moore (R-UT-1); Jay Obernolte (R-CA-23); Burgess Owens (R-UT-4); August Pfluger (R-TX-11); Matthew M. Rosendale, Sr. (R-MT-2); Victoria Spartz (R-IN-5); Michelle Steel (R-CA-45); Beth Van Duyne (R-TX-24); Julia Letlow (R-LA-5); Jake Ellzey (R-TX-6); Mike Carey (R-OH-15); Mike Flood (R-NE-1); Brad Finstad (R-MN-1); Rudy Yakym III (R-IN-2); Mark Alford (R-MO-4); Aaron Bean (R-FL-4); Josh Brecheen (R-OK-2); Eric Burlison (R-MO-7); Yadira Caraveo (D-CO-8); Juan Ciscomani (R-AZ-6); Mike Collins (R-GA-10); Elijah Crane (R-AZ-2); Anthony D’Esposito (R-NY-4); Donald G. Davis (D-NC-1); Monica De La Cruz (R-TX-15); John S. Duarte (R-CA-13); Chuck Edwards (R-NC-11); Mike Ezell (R-MS-4); Russell Fry (R-SC-7); Marie Gluesenkamp Perez (D-WA-3); Harriet M. Hageman (R-WY-AL); Erin Houchin (R-IN-9); Wesley Hunt (R-TX-38); John James (R-MI-10); Thomas H. Kean, Jr. (R-NJ-7); Jennifer A. Kiggans (R-VA-2); Kevin Kiley (R-CA-3); Nick LaLota (R-NY-1); Nicholas A. Langworthy (R-NY-23); Michael Lawler (R-NY-17); Laurel M. Lee (R-FL-15); Anna Paulina Luna (R-FL-13); Morgan Luttrell (R-TX-8); Richard McCormick (R-GA-6); Max L. Miller (R-OH-7); Cory Mills (R-FL-7); Marcus J. Molinaro (R-NY-19); Nathaniel Moran (R-TX-1); Jared Moskowitz (D-FL-23); Zachary Nunn (R-IA-3); Andrew Ogles (R-TN-5); Keith Self (R-TX-3); Dale W. Strong (R-AL-5); Derrick Van Orden (R-WI-3); Brandon Williams (R-NY-22); Celeste Maloy (R-UT-2); Vince Fong (R-CA-20); Michael A. Rulli (R-OH-6); Greg Lopez (R-CO-4); Tony Wied (R-WI-8); Kelly Armstrong (R-ND-AL).
Nay (184): Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Nancy Pelosi (D-CA-11); Frank Pallone, Jr. (D-NJ-6); Richard E. Neal (D-MA-1); Rosa L. DeLauro (D-CT-3); Maxine Waters (D-CA-43); Jerrold Nadler (D-NY-12); Sanford D. Bishop, Jr. (D-GA-2); James E. Clyburn (D-SC-6); Anna G. Eshoo (D-CA-16); Robert C. "Bobby" Scott (D-VA-3); Nydia M. Velázquez (D-NY-7); Bennie G. Thompson (D-MS-2); Lloyd Doggett (D-TX-37); Zoe Lofgren (D-CA-18); Earl Blumenauer (D-OR-3); Danny K. Davis (D-IL-7); Diana DeGette (D-CO-1); James P. McGovern (D-MA-2); Brad Sherman (D-CA-32); Gregory W. Meeks (D-NY-5); Barbara Lee (D-CA-12); John B. Larson (D-CT-1); Grace F. Napolitano (D-CA-31); Janice D. Schakowsky (D-IL-9); Mike Thompson (D-CA-4); Rick Larsen (D-WA-2); Betty McCollum (D-MN-4); Stephen F. Lynch (D-MA-8); Raúl M. Grijalva (D-AZ-7); C. A. Dutch Ruppersberger (D-MD-2); Linda T. Sánchez (D-CA-38); Emanuel Cleaver (D-MO-5); Jim Costa (D-CA-21); Al Green (D-TX-9); Gwen Moore (D-WI-4); Doris O. Matsui (D-CA-7); Kathy Castor (D-FL-14); Yvette D. Clarke (D-NY-9); Steve Cohen (D-TN-9); Joe Courtney (D-CT-2); Henry C. "Hank" Johnson, Jr. (D-GA-4); John P. Sarbanes (D-MD-3); André Carson (D-IN-7); James A. Himes (D-CT-4); Chellie Pingree (D-ME-1); Paul Tonko (D-NY-20); Mike Quigley (D-IL-5); Judy Chu (D-CA-28); John Garamendi (D-CA-8); Bill Foster (D-IL-11); William R. Keating (D-MA-9); Terri A. Sewell (D-AL-7); Frederica S. Wilson (D-FL-24); Dina Titus (D-NV-1); Kweisi Mfume (D-MD-7); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Thomas Massie (R-KY-4); Joyce Beatty (D-OH-3); Ami Bera (D-CA-6); Matt Cartwright (D-PA-8); Joaquin Castro (D-TX-20); Tony Cárdenas (D-CA-29); Jared Huffman (D-CA-2); Hakeem S. Jeffries (D-NY-8); Daniel T. Kildee (D-MI-8); Derek Kilmer (D-WA-6); Ann M. Kuster (D-NH-2); Grace Meng (D-NY-6); Scott H. Peters (D-CA-50); Mark Pocan (D-WI-2); Raul Ruiz (D-CA-25); Eric Swalwell (D-CA-14); Mark Takano (D-CA-39); Juan Vargas (D-CA-52); Marc A. Veasey (D-TX-33); Robin L. Kelly (D-IL-2); Katherine M. Clark (D-MA-5); Alma S. Adams (D-NC-12); Donald Norcross (D-NJ-1); Pete Aguilar (D-CA-33); Donald S. Beyer, Jr. (D-VA-8); Mark DeSaulnier (D-CA-10); Debbie Dingell (D-MI-6); Ted Lieu (D-CA-36); Seth Moulton (D-MA-6); Bonnie Watson Coleman (D-NJ-12); Nanette Diaz Barragán (D-CA-44); Lisa Blunt Rochester (D-DE-AL); Salud O. Carbajal (D-CA-24); J. Luis Correa (D-CA-46); Adriano Espaillat (D-NY-13); Steven Horsford (D-NV-4); Pramila Jayapal (D-WA-7); Ro Khanna (D-CA-17); Raja Krishnamoorthi (D-IL-8); Jamie Raskin (D-MD-8); Darren Soto (D-FL-9); Jimmy Gomez (D-CA-34); Joseph D. Morelle (D-NY-25); Mary Gay Scanlon (D-PA-5); Susan Wild (D-PA-7); Sean Casten (D-IL-6); Angie Craig (D-MN-2); Jason Crow (D-CO-6); Sharice Davids (D-KS-3); Madeleine Dean (D-PA-4); Veronica Escobar (D-TX-16); Lizzie Fletcher (D-TX-7); Sylvia R. Garcia (D-TX-29); Jesús G. "Chuy" García (D-IL-4); Josh Harder (D-CA-9); Jahana Hayes (D-CT-5); Chrissy Houlahan (D-PA-6); Mike Levin (D-CA-49); Lucy McBath (D-GA-7); Joe Neguse (D-CO-2); Alexandria Ocasio-Cortez (D-NY-14); Ilhan Omar (D-MN-5); Chris Pappas (D-NH-1); Ayanna Pressley (D-MA-7); Kim Schrier (D-WA-8); Mikie Sherrill (D-NJ-11); Elissa Slotkin (D-MI-7); Abigail Davis Spanberger (D-VA-7); Greg Stanton (D-AZ-4); Haley M. Stevens (D-MI-11); Rashida Tlaib (D-MI-12); Lori Trahan (D-MA-3); David J. Trone (D-MD-6); Lauren Underwood (D-IL-14); Jake Auchincloss (D-MA-4); Jamaal Bowman (D-NY-16); Cori Bush (D-MO-1); Sara Jacobs (D-CA-51); Teresa Leger Fernandez (D-NM-3); Kathy E. Manning (D-NC-6); Frank J. Mrvan (D-IN-1); Deborah K. Ross (D-NC-2); Marilyn Strickland (D-WA-10); Nikema Williams (D-GA-5); Troy A. Carter (D-LA-2); Melanie A. Stansbury (D-NM-1); Shontel M. Brown (D-OH-11); Sheila Cherfilus-McCormick (D-FL-20); Mary Sattler Peltola (D-AK-AL); Patrick Ryan (D-NY-18); Becca Balint (D-VT-AL); Nikki Budzinski (D-IL-13); Greg Casar (D-TX-35); Jasmine Crockett (D-TX-30); Christopher R. Deluzio (D-PA-17); Maxwell Frost (D-FL-10); Robert Garcia (D-CA-42); Daniel S. Goldman (D-NY-10); Val T. Hoyle (D-OR-4); Glenn Ivey (D-MD-4); Jonathan L. Jackson (D-IL-1); Sydney Kamlager-Dove (D-CA-37); Greg Landsman (D-OH-1); Summer L. Lee (D-PA-12); Seth Magaziner (D-RI-2); Morgan McGarvey (D-KY-3); Robert Menendez (D-NJ-8); Kevin Mullin (D-CA-15); Wiley Nickel (D-NC-13); Brittany Pettersen (D-CO-7); Delia C. Ramirez (D-IL-3); Andrea Salinas (D-OR-6); Hillary J. Scholten (D-MI-3); Eric Sorensen (D-IL-17); Emilia Strong Sykes (D-OH-13); Shri Thanedar (D-MI-13); Jill N. Tokuda (D-HI-2); Gabe Vasquez (D-NM-2); Jennifer L. McClellan (D-VA-4); Gabe Amo (D-RI-1); Timothy M. Kennedy (D-NY-26); LaMonica McIver (D-NJ-10); Erica Lee Carter (D-TX-18); Adam B. Schiff (D-CA-30); Andy Kim (D-NJ-3).
Not voting (30): Kay Granger (R-TX-12); Adam Smith (D-WA-9); David Scott (D-GA-13); Gerald E. Connolly (D-VA-11); Scott DesJarlais (R-TN-4); Jeff Duncan (R-SC-3); Julia Brownley (D-CA-26); Lois Frankel (D-FL-22); David P. Joyce (R-OH-14); Brendan F. Boyle (D-PA-2); Earl L. "Buddy" Carter (R-GA-1); Ruben Gallego (D-AZ-3); Dan Newhouse (R-WA-4); Dwight Evans (D-PA-3); A. Drew Ferguson IV (R-GA-3); Josh Gottheimer (D-NJ-5); Ralph Norman (R-SC-5); Dean Phillips (D-MN-3); Katie Porter (D-CA-47); Michael Waltz (R-FL-6); Jennifer Wexton (D-VA-10); Gregory F. Murphy (R-NC-3); Andrew R. Garbarino (R-NY-2); Marjorie Taylor Greene (R-GA-14); Troy E. Nehls (R-TX-22); Maria Elvira Salazar (R-FL-27); Ritchie Torres (D-NY-15); Lori Chavez-DeRemer (R-OR-5); Valerie P. Foushee (D-NC-4); Jeff Jackson (D-NC-14).
Not in office (12): Sheila Jackson Lee (D-TX-18); Bill Pascrell, Jr. (D-NJ-9); Brian Higgins (D-NY-26); Kevin McCarthy (R-CA-20); Bill Johnson (R-OH-6); David N. Cicilline (D-RI-1); Donald M. Payne, Jr. (D-NJ-10); Chris Stewart (R-UT-2); Ken Buck (R-CO-4); Matt Gaetz (R-FL-1); Mike Gallagher (R-WI-8); George Santos (R-NY-3).
Summary
Main subject: 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. Sec. 2, Sec. 3, Sec. 4
Its 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.
Unexpected Items: 0 provisions
What it does
- Sec. 2: 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.
- Sec. 2: Applies the same tax deadline postponement to the spouse of an individual who is entitled to it.
- Sec. 2: 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.
- Sec. 2: 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.
- Sec. 3: 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.
- Sec. 4: 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.
Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 30 Sep 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.