described in paragraph (1)(A), as well as any other information necessary to identify the individuals described in such report, and (B) the Attorney General, acting 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) Refund and abatement of penalties and fines imposed prior to identification as applicable individual In the case of any applicable individual— (1) for whom any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection (a)(1) was assessed or collected, and (2) who was, subsequent to such assessment or collection, included on the list described in subsection (b)(1)(A) or determined pursuant to subsection (b)(1)(B) to be a United States national taken hostage abroad, the Secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax. . (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. 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: (c) Refund and abatement of penalties and fines paid by eligible individuals (1) In general (A) 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