Illinois HB 3368: HOSTAGE TAX POSTPONE ACT

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB3368

Introduced 2/18/2025, by Rep. Daniel Didech - Bob Morgan 

SYNOPSIS AS INTRODUCED:

New Act

 Creates the American Hostage Tax Liability Postponement Act. Provides that, if a person was unlawfully or wrongfully detained abroad or held hostage abroad, any tax liability of that person shall be postponed until 90 days after the person is no longer unlawfully or wrongfully detained abroad or held hostage abroad. Provides that the person shall be exempt from paying any interest or penalty that accrues while the tax liability is postponed. Effective immediately.

LRB104 09380 HLH 22252 b

A BILL FOR

HB3368LRB104 09380 HLH 22252 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 1. Short title. This Act may be cited as the 

5American Hostage Tax Liability Postponement Act.

6 Section 5. Definition. As used in this Act, "person" means 

7an individual who is: (i) a United States national who has been 

8unlawfully or wrongfully detained abroad, as determined under 

922 U.S.C. 1741; or (ii) a United States national who has been 

10taken hostage abroad, as determined pursuant to the findings 

11of the Hostage Recovery Fusion Cell, as described in 22 U.S.C. 

121741b.

13 Section 10. Tax liability postponed.

14 (a) During the period during which a person was unlawfully 

15or wrongfully detained abroad or held hostage abroad, any tax 

16liability of that person shall be postponed until 90 days 

17after the person is no longer unlawfully or wrongfully 

18detained or held hostage abroad. The person shall be exempt 

19from paying any interest or penalty that accrues while the tax 

20l