End Tax Penalties on American Hostages Act postpones tax deadlines and refunds penalties for U.S. nationals held hostage abroad.

The End Tax Penalties on American Hostages Act amends the Internal Revenue Code to postpone tax deadlines and refund penalties for U.S. nationals who were unlawfully or wrongfully detained or held hostage abroad. It defines "eligible individual" as those who paid penalties during their detention. The Secretary of the Treasury must establish a program for refunds or abatements of penalties and fines. The Secretary of State and the Attorney General must provide lists of eligible individuals to the Treasury.

End Tax Penalties on American Hostages Act postpones tax deadlines and refunds penalties for U.S. nationals held hostage abroad.

The End Tax Penalties on American Hostages Act amends the Internal Revenue Code to postpone tax deadlines and refund penalties for U.S. nationals who were unlawfully or wrongfully detained or held hostage abroad. It defines "eligible individual" as those who paid penalties during their detention. The Secretary of the Treasury must establish a program for refunds or abatements of penalties and fines. The Secretary of State and the Attorney General must provide lists of eligible individuals to the Treasury.