through the Hostage Recovery Fusion Cell, shall provide the Secretary with a list of the individuals described in paragraph (1)(B), as well as any other information necessary to identify such individuals. (c) Application to spouse The provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection (a). . (b) Clerical amendment The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7510 the following new item: Sec. 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad. . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of enactment of this Act. 3. Reimbursement and abatement of penalties and fines paid by eligible individuals (a) In general (1) Establishment Not later than January 1, 2024, the Secretary (in consultation with the Secretary of State and the Attorney General) shall establish a program to allow any eligible individual (or the spouse or any dependent (as defined in section 152 of the Internal Revenue Code of 1986) of such individual) to apply for reimbursement or abatement of any amount described in subsection (b) (including interest) to the extent such amount was attributable to the applicable period. (2) Notice For purposes of carrying out the program described in paragraph (1), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subsection (c), provide notice to such individual— (A) in the case of an individual who has been released on or before the date of enactment of this Act, not later than 90 days after the date of enactment of this Act