2025-2026 Regular SessionIllinois Legislature

HB3368: HOSTAGE TAX POSTPONE ACT

Legislative Summary

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.

Demographic Impact

Overall analysis of equity impact

70% Positive
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Bill History

2/7/2025
Filed with the Clerk by Rep. Daniel Didech
House of Representatives
2/7/2025
Added Chief Co-Sponsor Rep. Bob Morgan
House of Representatives
2/18/2025
First Reading
House of Representatives
2/18/2025
Referred to Rules Committee
House of Representatives
3/11/2025
Assigned to Revenue & Finance Committee
House of Representatives
3/12/2025
Added Chief Co-Sponsor Rep. Curtis J. Tarver, II
House of Representatives
3/13/2025
To Income Tax Subcommittee
House of Representatives
3/14/2025
Added Co-Sponsor Rep. Edgar González, Jr.
House of Representatives
3/14/2025
Added Co-Sponsor Rep. Margaret Croke
House of Representatives
3/14/2025
Added Chief Co-Sponsor Rep. Joe C. Sosnowski
House of Representatives
3/14/2025
Added Co-Sponsor Rep. Jaime M. Andrade, Jr.
House of Representatives
3/20/2025
Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000
House of Representatives
3/20/2025
Reported Back To Revenue & Finance Committee;
House of Representatives
3/20/2025
Do Pass / Short Debate Revenue & Finance Committee; 020-000-000
House of Representatives
3/20/2025
Placed on Calendar 2nd Reading - Short Debate
House of Representatives
3/26/2025
Second Reading - Short Debate
House of Representatives
3/26/2025
Held on Calendar Order of Second Reading - Short Debate
House of Representatives
4/11/2025
Rule 19(a) / Re-referred to Rules Committee
House of Representatives

Status Information

Current Status
Introduced(2/7/2025)
Chamber
House of Representatives
Committee
Rules(House of Representatives)

Documents

Introduced
Bill Text2/7/202512.3 KB