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 paragraph (1), not later than January 1, 2025, and annually thereafter— (A) the Secretary of State shall provide the Secretary with a list of the individuals described in paragraph (1)(A), as well as any other information necessary to identify such individuals, 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, determined to be an individual described in subparagraph (A) or (B) of subsection (b)(1), 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 under section 6402. . (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