Discussion · House of Representatives
Jason Smith Republican
“I want the House to pass this bill. Americans held hostage or wrongfully detained abroad should not face tax fines or interest for missing deadlines while in captivity. Current law does not let the IRS forgive these penalties, and that is unfair.”
“Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9496, the End Tax Penalties on American Hostages Act, introduced by Representative Tenney. It seems impossible to imagine that any American who has been held hostage or wrongfully detained abroad and is safely returned home could then face a penalty from the IRS for failure to pay taxes while in captivity. Yet, under current law, those Americans and their families could owe thousands of dollars in tax penalties and fines. As of 2025, an estimated 74 Americans were being held abroad against their will. Right now, the IRS has no authority to provide extended relief to these taxpayers or to lessen or eliminate interest payments on tax liabilities. This is not just unfair, it is absurd. That is why this legislation received unanimous support in the Ways and Means Committee earlier this summer, and a previous version of Representative Tenney’s bill was also approved by the House of Representatives last Congress. This gap in our tax code deserves to be closed once and for all. I appreciate Representative Tenney’s continued leadership on this issue and her commitment to American families who have endured unspeakable hardship and tragedy. I reserve the balance of my time.”
Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9496, the End Tax Penalties on American Hostages Act, introduced by Representative Tenney. It seems impossible to imagine that any American who has been held hostage or wrongfully detained abroad and is safely returned home could then face a penalty from the IRS for failure to pay taxes while in captivity. Yet, under current law, those Americans and their families could owe thousands of dollars in tax penalties and fines. As of 2025, an estimated 74 Americans were being held abroad against their will. Right now, the IRS has no authority to provide extended relief to these taxpayers or to lessen or eliminate interest payments on tax liabilities. This is not just unfair, it is absurd. That is why this legislation received unanimous support in the Ways and Means Committee earlier this summer, and a previous version of Representative Tenney’s bill was also approved by the House of Representatives last Congress. This gap in our tax code deserves to be closed once and for all. I appreciate Representative Tenney’s continued leadership on this issue and her commitment to American families who have endured unspeakable hardship and tragedy. I reserve the balance of my time.