House bill · 119th Congress · Latest step: Introduced

Stop Tax Penalties on American Hostages Act of 2025

H.R. 1868Introduced Mar 5, 2025Policy area: Taxation

Official title: 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, and for other purposes.

Sponsor: Rep. J. Hill R-AR

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Where it went

IntroducedMar 5, 2025
Committee action—
Passed House—
Passed Senate—
To the President—
Became law—

Latest action: Mar 5, 2025 — Referred to the House Committee on Ways and Means.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1868.

Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. HILL of Arkansas, as printed in the Congressional Record (Vol. 171, No. 42, March 5, 2025, Page H1010):
Artice I, Section VIII
Source: Congress.gov, Congressional Record March 5, 2025 ↗
Evidence
Field in the Congress.gov record
constitutionalAuthorityStatementText
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Congress.gov bill record
H.R. 1868, 119th Congress
Congress.gov API record
https://api.congress.gov/v3/bill/119/hr/1868
Record last updated by Congress.gov
October 19, 2026
PORKER copy retrieved
October 19, 2026
Stored copy, SHA-256 of the file
b960ce3744b9ec67351afbe6a85dc796a8225f71dde89f67f47d27083f421147
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of October 19, 2026). Not every bill gets one.

Sent to: Ways and Means CommitteeBills with a CBO estimate Bills with a committee report See it in the Data Web

From the Congress.gov bill record for H.R. 1868, last updated October 19, 2026. PORKER’s copy was retrieved October 19, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.