Us Congress 2023-2024 Regular Session

Us Congress House Bill HB9495

Introduced
9/9/24  
Refer
9/9/24  
Report Pass
9/11/24  

Caption

Stop Terror-Financing and Tax Penalties on American Hostages Act

Impact

In tandem with postponing tax deadlines, the bill also incorporates clauses to terminate the tax-exempt status of organizations identified as supporting terrorism. Through amendments to the Internal Revenue Code, the bill seeks to establish clear mechanisms for identifying terrorist-supporting entities and provides the Secretary of the Treasury with the authority to manage these designations. The implications for existing tax laws are significant, particularly in how they relate to organizations that may be found to provide material support to terror groups, which can potentially lead to increased scrutiny and enforcement from the IRS.

Summary

House Bill 9495, known as the ‘Stop Terror-Financing and Tax Penalties on American Hostages Act’, primarily aims to address the tax liabilities of American nationals who have been unlawfully detained or held hostage abroad. The bill proposes to indefinitely postpone tax deadlines for those individuals and ensure that penalties or additional tax liabilities incurred during their detention are abated. This legislative effort recognizes the unique circumstances faced by such individuals, allowing for tax provisions that would alleviate financial burdens resulting from their unexplained absence from the U.S. financial system.

Sentiment

The sentiment surrounding HB 9495 is largely supportive among lawmakers who see it as a crucial step in protecting American citizens abroad and ensuring that the tax system does not penalize individuals wrongfully held by hostile entities. Discussions in legislative sessions highlight the necessity of providing financial relief and support to hostages and their families. However, there are also concerns regarding the balance of power given to the Treasury in designating terrorist-supporting organizations, where critics worry about the potential for misuse or overreach in identifying organizations without adequate oversight.

Contention

Aspects of contention primarily revolve around the provisions for designating organizations as terrorist-supporting and the associated powers granted to the Secretary of the Treasury. Some legislators voiced concerns that such measures could lead to overly broad interpretations of what constitutes support for terrorism, thereby potentially affecting legitimate organizations inadvertently. Additionally, discussions reflect a tension between national security interests and protecting civil liberties, emphasizing the need for careful implementation and transparency within the designation processes.

Companion Bills

US HB6408

Related To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

US SB4057

Related Stop Tax Penalties on American Hostages Act of 2024

US HB7791

Related Stop Tax Penalties on American Hostages Act of 2024

US SB4136

Related A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

US HR1576

Related Providing for consideration of the bill (H.R. 1449) to amend the Geothermal Steam Act of 1970 to increase the frequency of lease sales, to require replacement sales, and for other purposes, and providing for consideration of the bill (H.R. 9495) 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, to terminate the tax-exempt status of terrorist supporting organizations, and for other purposes.

Similar Bills

US SB3184

Ending Subsidies for Pro-Terrorist Activity on Campus Act

US HB6419

Ending Subsidies for Pro-Terrorist Activity on Campus Act

US HB1212

Countering Online Radicalization and Terrorism Act

US SB4681

Enhanced Oversight and Accountability in Screening Act

US HB9317

Counter Terrorgram Act of 2024

US HB778

Terrorist Deportation Act of 2023

US HB6408

To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

US SB4136

A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.