A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.

referredUnited States· United States Congress· EN

Introduced

20 December 2022

Last action

20 December 2022 · Introduced

Status

Read twice and referred to the Committee on Finance.

Summary

This bill defers the collection of income taxes from a U.S. national who is unlawfully or wrongfully detained abroad until 180 days after such national is released from detention, returns to the United States, or departs the detaining country. It also requires the reimbursement of penalties for late payment of income taxes that become due during such detainment. The bill suspends for 270 days after the release of a U.S. national the running of a statute of limitations for the collection of income taxes deferred by this bill. The deferral allowed by this bill does not apply to social security taxes imposed on employees.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

20 December 2022
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
20 December 2022
Introduced
Introduced in Senate
Source: IntroReferral

Votes

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Versions

Introduced in Senate · 20 December 2022 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 20 December 2022
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Introduced in Senate (PDF)
Introduced in Senate · EN · 20 December 2022
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Introduced in Senate
summary · EN · 20 December 2022
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Related records

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Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/117th-congress/senate-bill/5320
Open data entity: https://api.congress.gov/v3/bill/117/s/5320
us · 117-s-5320 · source updated 16 February 2023