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Claudia Tenney

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Mr. Speaker, I rise in support of the End Tax Penalties on American Hostages Act. The objective of this bill is very straightforward. No American who has suffered wrongful detention or hostage-taking by our adversaries should return home to face penalties from the IRS. Under current tax law, individuals who have been held against their will can be subject to late tax payment penalties after returning home from captivity. This defies common sense and is antithetical to what we stand for as Americans. This is an overlooked flaw in our tax code that can only worsen the trauma of individuals and families who have already faced extraordinary challenges if this is not addressed by Congress. The End Tax Penalties on American Hostages Act protects American hostages, wrongful detainees, and their families from tax penalties incurred because of circumstances beyond their control. This bill was precipitated because of cases like my constituent Ryan Corbett, a husband and father from Dansville, New York, who was wrongfully detained by the Taliban for 875 days. Ryan was held in a 9-foot-by-9- foot basement cell without regular access to the bathroom, sunlight, or appropriate medical care. Ryan was in dire health by the time he returned to his wife, Anna, and his 3 children, Ketsia, Miriam, and Caleb in January 2025. While Ryan and his family have not been subjected to tax penalties from the IRS, the fact that it was a possibility under the circumstances is unacceptable. While I am thankful that we are taking a pivotal step today to correct that injustice, we must continue to fight to secure the release of Americans being illegally held abroad as Ryan was. In closing, I ask my colleagues to support the End Tax Penalties on American Hostages Act to send a clear message that we stand by our fellow citizens who have endured unthinkable circumstances abroad.