1. Short title This Act may be cited as the Stop Tax Penalties on American Hostages Act of 2024 . 2. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section: 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad (a) Time To be disregarded (1) In general The period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual— (A) whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad), (B) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and (C) the amount of any credit or refund. (2) Application to spouse The provisions of paragraph (1) shall apply to the spouse of any individual entitled to the benefits of such paragraph. (b) Applicable individual (1) In general For purposes of this section, the term applicable individual means any individual who is— (A) a United States national unlawfully or wrongfully detained abroad, as determined under section 302 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act ( 22 U.S.C. 1741 ), or (B) a United States national taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act ( 22 U.S.C. 1741b )). (2) Information provided to Treasury For purposes of identifying individuals described in