The record

LegislationLegislation· Oct 2026
HR 9496 Passed both chambers

Sponsored by Claudia Tenney (R)

End Tax Penalties on American Hostages Act

Waives tax penalties and extends filing deadlines for Americans held hostage or wrongfully detained abroad.

Tradeoff

Allows hostages and wrongfully detained Americans to avoid tax penalties during captivity. Reduces federal tax revenue by about $4 million over ten years.

What's in it

See official bill text

Reduces federal revenues by $4 million over 10 years (2026-2035).

The bill reduces federal tax revenue by allowing hostages and wrongfully detained persons to postpone tax deadlines without accruing penalties, meaning the government collects less in tax revenue and penalties from this narrow population.

H.R. 9496, End Tax Penalties on American Hostages Act · Aug 2026

Passed the House by on September 15, 2026. Passed the Senate by on September 30, 2026.

  1. House

    Introduced

    (Jun 29, 2026)

  2. House

    Committee on Ways and Means(Jun 29, 2026)

  3. House

    The Committee on Ways and Means voted to send it to the floor

    Reported 40 - 0(Jul 1, 2026)

    Committee report H. Rept. 119-797.

  4. House

    Passage of the bill

    Passed by (Sep 15, 2026)

    No individual votes were recorded.

  5. Senate

    Received from the House

    on Finance(Sep 16, 2026)

  6. Senate

    Passage of the bill

    Passed by (Sep 30, 2026)

    No individual votes were recorded.

  7. Senate

    Taken away from the Committee on Finance

    Discharged(Sep 30, 2026)