House bill · 119th Congress · Latest step: Passed Senate
End Tax Penalties on American Hostages Act
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.
Open in Bill Explorer →Where it went
- IntroducedJun 29, 2026
- Committee actionJul 1, 2026
- Passed HouseSep 15, 2026 · by voice vote
- Passed SenateSep 30, 2026 · by unanimous consent
- To the President—
- Became law—
Latest action: Oct 14, 2026 — Message on Senate action sent to the House.
Cost and committee reports
Official records Congress.gov attaches to H.R. 9496.
- CBO cost estimateThe Congressional Budget Office published “H.R. 9496, End Tax Penalties on American Hostages Act” on August 20, 2026. CBO’s description reads “As ordered reported by the House Committee on Ways and Means on July 1, 2026”.Read the CBO estimate ↗Source: Congressional Budget Office, August 20, 2026 ↗
Evidence
- Field in the Congress.gov record
- cboCostEstimates
- CBO publication
- https://www.cbo.gov/publication/62711
- CBO publication date
- August 20, 2026
- Congress.gov bill record
- H.R. 9496, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/9496
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
08bc5a91178524586493460247a6f09bb6962b1651b6bc35a71e310c4c633fae
PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.
- Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 119-797 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on September 8, 2026.Source: Congress.gov, reported September 8, 2026 ↗
Evidence
- Field in the Congress.gov record
- committeeReports
- Report API records
- https://api.congress.gov/v3/committee-report/119/HRPT/797
- Congress.gov bill record
- H.R. 9496, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/9496
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
08bc5a91178524586493460247a6f09bb6962b1651b6bc35a71e310c4c633fae
A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. TENNEY, as printed in the Congressional Record (Vol. 172, No. 108, June 29, 2026, Page H4316):Article ISource: Congress.gov, Congressional Record June 29, 2026 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 9 characters
- Congress.gov bill record
- H.R. 9496, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/9496
- Record last updated by Congress.gov
- October 15, 2026
- PORKER copy retrieved
- October 19, 2026
- Stored copy, SHA-256 of the file
08bc5a91178524586493460247a6f09bb6962b1651b6bc35a71e310c4c633fae
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
From the Congress.gov bill record for H.R. 9496, last updated October 15, 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.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
2 cosponsors — 2 Democrats
2 of 2 cosponsors (100%) are from the other party.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Claudia Tenney.
- H.R. 323 (119th) To designate the facility of the United States Postal Service located at 80 Prospect Street in Avon, New York, as the "Officer Anthony…
- H.R. 9641 (119th) Essential Caregivers Act of 2026
- H.R. 6766 (119th) Essential Caregivers Act of 2025
- H.R. 1103 (119th) New Markets Tax Credit Extension Act of 2025
- H.R. 2232 (119th) Protecting Access to Ground Ambulance Medical Services Act of 2025
- H.R. 2231 (119th) Motorsports Fairness and Permanency Act of 2025
Related bills
- H.R. 1 (119th) An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.Related bill
- H.R. 5349 (119th) TAS ActRelated bill
- H.R. 1868 (119th) Stop Tax Penalties on American Hostages Act of 2025Related bill
- S. 3931 (119th) TAS ActRelated bill
- S. 5441 (119th) TAS ActRelated bill
- S. 655 (119th) Stop Tax Penalties on American Hostages Act of 2025Related bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Oct 19, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.