II 118th CONGRESS 2d Session S. 4057 IN THE SENATE OF THE UNITED STATES March 22, 2024 Mr. Coons (for himself, Mr. Rounds , Mr. Wyden , Mr. Tillis , Mr. Cardin , and Mr. Cassidy ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes.