United States 119th Congress Status: In Committee Bipartisan · 6 R · 4 D cosponsors

S 655 — Stop Tax Penalties on American Hostages Act of 2025

Last action — Read twice and referred to the Committee on Finance.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced February 20, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence
  • In Committee

    Current position in the legislative process.

  • 10 sponsors

    1 primary, 9 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (6 R · 4 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Stop Tax Penalties on American Hostages Act of 2025This bill extends certain federal tax deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. The bill also allows for an abatement and refund of additional taxes, interest, and penalties assessed to such individuals for failing to meet a federal tax deadline during a period of detention.Specifically, under the bill, the time period during which a U.S. national is unlawfully or wrongfully detained abroad or held hostage abroad is disregarded in determining certain federal tax deadlines, including deadlines forfiling a return for and paying federal income, estate, gift, employment, or excise taxes;a tax credit or refund claim; andthe determination, assessment, and collection of additional taxes, interest, or penalties.The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension.The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.

Bill Text

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 9 co-sponsors · 537 not signed on

Sponsors (1)

Co-sponsors (9)

Not signed on (537)

537 members have not signed on to this bill.

Show all 537 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

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Frequently asked questions

What does S 655 do?
Stop Tax Penalties on American Hostages Act of 2025This bill extends certain federal tax deadlines for U.S. nationals who are unlawfully or wrongfully detained abroad or held hostage abroad and their spouses. The bill also allows for an abatement and refund of additional taxes, interest, and penalties assessed to such individuals for failing to meet a federal tax deadline during a period of detention.Specifically, under the bill, the time period during which a U.S. national is unlawfully or wrongfully detained abroad or held hostage abroad is disregarded in determining certain federal tax deadlines, including deadlines forfiling a return for and paying federal income, estate, gift, employment, or excise taxes;a tax credit or refund claim; andthe determination, assessment, and collection of additional taxes, interest, or penalties.The bill requires the Department of State and the Department of Justice to annually provide the Internal Revenue Service (IRS) with lists to identify U.S. nationals who qualify for an extension.The bill also requires the IRS to (1) abate and refund additional taxes, interest, and penalties assessed for any tax year ending during a period of detention for which an extension of a federal tax deadline is permitted; and (2) establish a program allowing U.S. nationals unlawfully or wrongfully detained abroad or taken hostage abroad (or their spouse or dependent) to claim a refund of additional taxes, interest, and penalties assessed for any tax year ending during a period of detention from 2021 to the bill’s enactment date.
Who sponsors S 655?
S 655 is sponsored by Coons, Christopher A. (Democratic), Rounds, Mike (Republican), Wyden, Ron (Democratic), Tillis, Thomas (Republican), Cassidy, Bill (Republican), Scott, Rick (Republican), Van Hollen, Chris (Democratic), Fetterman, John (Democratic), McCormick, David (Republican), and Collins, Susan M. (Republican).
What is the current status of S 655?
This bill is in committee in the Senate. Introduced February 20, 2025. It must pass committee before a floor vote.
Where can I track S 655?
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