; and (ii) any limitation under section 6511(b)(2) of such Code shall not apply. (b) Eligible individual For purposes of this section, the term eligible individual means any applicable individual (as defined in section 7511(b)(1) of the Internal Revenue Code of 1986) who, for any taxable year ending during the applicable period, paid or incurred any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for such year of such individual based on a determination that an act described in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1986 which was not performed by the time prescribed therefor (without regard to any extensions). (c) Identification of individuals Not later than January 1, 2024, 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— (1) compile a list, based on such information as is available, of United States nationals who, during the applicable period— (A) were included on the list described in section 7511(b)(1)(A) of the Internal Revenue Code of 1986; or (B) the Attorney General determined, based on credible information, were taken hostage abroad; and (2) provide the list described in paragraph (1) to the Secretary. (d) Applicable period For purposes of this section, the term applicable period means the period— (1) beginning on January 1, 2021; and (2) ending on the date of enactment of this Act. (e) Secretary For purposes of this section, the term Secretary means the Secretary of the Treasury or the Secretary's delegate.