1. Short title This Act may be cited as the Stop Tax Penalties on American Hostages Act . 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 Any applicable individual shall be entitled to the benefits of section 7508 in the same manner as if such individual was performing services described in subsection (a) of such section for any period in which such individual was— (A) unlawfully or wrongfully detained abroad, or (B) held hostage abroad. (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) included on the list of United States nationals unlawfully or wrongfully detained that is included in the annual report required under section 302(c) of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act ( 22 U.S.C. 1741(c) ), 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 paragraph (1), not later than January 1, 2024, and annually thereafter— (A) the Secretary of State shall provide the Secretary with the report 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