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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, 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., changes federal law or congressional policy affecting federal agencies and legislative administrators. The main policy domain is Government Operations, Finance, Criminal Justice.
Who Benefits and How
federal agencies and legislative administrators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H0661856793C240609BE60338485B1FAE: 1. Short title This Act may be cited as the Stop Terror-Financing and Tax Penalties on American Hostages Act.
- Section H42F17D1E24C44B8895CDE56B03BD1BA5: 2. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad Chapter 77 of the Internal Revenue Code of 1986 is amended by...
- Section H1839E8EF987B41868A8365BCE8C50183: 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad The period during which an applicable individual was...
- Section H81982DA32D3F4A8D97292D6B8729B3BC: 3. Refund and abatement of penalties and fines paid by eligible individuals Section 7511 of the Internal Revenue Code of 1986, as added by section 2, is...
- Section H8C9BDC077F13423394A264595E74BF2B: 4. Termination of tax-exempt status of terrorist supporting organizations Section 501(p) of the Internal Revenue Code of 1986 is amended by adding at the end...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
This bill, 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., changes federal law or congressional policy affecting federal agencies and legislative administrators.
Key Policy Areas
Government Operations, Finance, Criminal Justice
Primary Purpose
This bill, 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., changes federal law or congressional policy affecting federal agencies and legislative administrators.
Policy Domains
Whole bill
Identified Gains
Contextual inference, no direct clause citation- federal agencies and legislative administrators
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- federal implementing agencies
Contextual inference, no direct clause citation
Sponsors
Legislative Progress
ReportedReceived
Additional sponsor: Ms. Malliotakis
Reported with an amendment, committed to the Committee of the …
Ms. Tenney (for herself, Mr. Kustoff, Mr. Schneider, and Ms. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology