Claudia Tenney

House of Representatives · Republican · New York's 24th district · since Jan 2023

Wednesday, Sep 30

Their bill moved

H.R. 9496 · End Tax Penalties on American Hostages Act

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.

What it would change

End Tax Penalties on American Hostages Act

This 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 for

filing a return for and paying federal income, estate, gift, employment, or excise taxes;
a tax credit or refund claim; and
the 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.

Summary by the Congressional Research Service

Votes and bills from the official record; every item links to its source.

Bills they sponsored · 83

H.R. 10832 · IRAN Act

Referred to the Committee on Foreign Affairs, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Oct 15, 2026

H.R. 10806 · Medicare Home Health Payment Integrity and Protection Act of 2026

Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Oct 13, 2026

H.Res. 1622 · Expressing support for the preservation, protection, and maintenance of statues and monuments honoring Christopher Columbus as an enduring testament to the Nation's history, heritage, and identity.

Referred to the House Committee on Natural Resources. · Oct 9, 2026

H.Res. 1474 · Supporting the designation of "Serbian American Heritage Month" and celebrating the history, culture, and contributions of Serbian Americans to the United States.

Referred to the House Committee on Oversight and Government Reform. · Aug 3, 2026

H.R. 10039 · SMART Savings Act of 2026

Referred to the House Committee on Ways and Means. · Aug 3, 2026