Congress·In Committee·H.R. 1868

Stop Tax Penalties on American Hostages Act of 2025

Congress moves to pause IRS deadlines and refund late fees for Americans held hostage abroad

Mar 5, 2025·View on Congress.gov·Read full text

Part of: Stop Tax Penalties on American Hostages Act of 2025

This bill is one vehicle in a longer effort. See the full story across every version.View effort →

StalledNext up: A house committeeNo action in 16 months

A house committee must act next: committee consideration.

Companion bill: Tax Relief for American Hostages →

Legislative Progress

House

No action since March 2025

Senate

President

Law

How we got here

This bill’s path across every version that has carried it.

Reintroduced
Reintroduced from S. 1679 (118th), which died when its Congress ended.
S. 1679 (118th) →

Key Points

Gives Americans who are wrongfully detained or held hostage abroad extra time to file taxes and handle other IRS deadlines while they are detained.
Stops IRS interest and late penalties from piling up during the time the person is detained, and extends the same protection to the person’s spouse.
Requires the State Department and Justice Department to regularly give Treasury lists of eligible hostages/detainees so the IRS can apply the relief correctly.
Refunds or wipes out certain interest and late fees that were charged or paid before the person was officially identified as eligible.
Creates an application program by Jan. 1, 2026, and gives people more time to claim refunds, including for penalties tied to missed deadlines dating back to Jan. 1, 2021.

TaxesConsumer ProtectionForeign Policy

Impact Analysis

Personal Impact

How this policy affects specific groups of people

Mixed Impacts(1)

Federal Employee

Neutral

Positive Impacts(1)

Child Tax Credit

Helps

Milestones

2 milestones2 actions

Mar 5, 2025House

Referred to the House Committee on Ways and Means.

Mar 5, 2025

Introduced in House

The bill was officially filed and given a number. It now enters the legislative queue.

Related News

4 articles

Sen. Chris Coons (Press Release)·Feb 20, 2025

Senators Coons, Rounds reintroduce legislation to protect American hostages and wrongful detainees from tax penalties

Announcement of reintroduction of the Stop Tax Penalties on American Hostages Act, outlining relief from IRS penalties/interest and tax-deadline postponements for eligible detainees and their families.

Sen. Mike Rounds (Press Release)·May 2, 2024

Senate Clears Rounds, Coons Stop Tax Penalties on American Hostages Act

Statement on Senate passage of an earlier version of the Stop Tax Penalties on American Hostages Act; provides context on the policy’s intent and mechanics.

Sen. Chris Coons (Press Release)·Sep 30, 2024

ICYMI: Wall Street Journal publishes Senator Coons op-ed about easing financial burdens for Americans held hostage or wrongfully detained abroad

Summary and excerpts of an op-ed urging passage of legislation to reduce financial burdens—explicitly including the Stop Tax Penalties on American Hostages Act.

No votes recorded for this bill yet.

Source Information

Document Type

Congressional Bill

Official Title

Stop Tax Penalties on American Hostages Act of 2025

Bill NumberHR 1868

Congress119th Congress

ChamberHouse of Representatives

Latest ActionReferred to the House Committee on Ways and Means.

Data Sources

Congress.gov

Official legislative information

Read Full Bill Text

Sponsor

Cosponsors

(14)

D: 8R: 6

Analysis generated by AI. Always verify with official sources.