II 118th CONGRESS 1st Session S. 1679 IN THE SENATE OF THE UNITED STATES May 18, 2023 Mr. Coons (for himself and Mr. Rounds ) 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.