made by this section shall apply to taxable years ending after the date of enactment of this Act. 3. Refund and abatement of penalties and fines paid by eligible individuals (a) In general Section 7511 of the Internal Revenue Code of 1986, as added by section 2, is amended by adding at the end the following new subsection: (d) Refund and abatement of penalties and fines paid by eligible individuals (1) In general (A) Establishment Not later than January 1, 2025, 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 such individual) to apply for a refund or an abatement of any amount described in paragraph (2) (including interest) to the extent such amount was attributable to the applicable period. (B) Identification of individuals Not later than January 1, 2025, the Secretary of State and the Attorney General, acting through 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 )), shall— (i) compile a list, based on such information as is available, of individuals who were applicable individuals during the applicable period, and (ii) provide the list described in clause (i) to the Secretary. (C) Notice For purposes of carrying out the program described in subparagraph (A), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subparagraph (B), provide notice to such individual— (i) in the case of an individual who has been released on or before the date of enactment of this subsection, not later than 90 days after the date of enactment of this subsection, or (ii) in the case of an individual who is released after the date of enactment of this subsection, not later than 90 days after the date on which such individual is released, that such individual may be eligible for a