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House Passes Ways & Means Bill Ending Tax-Exempt Support for Terrorism & Tax Penalties for American Hostages

November 21, 2024

WASHINGTON, D.C. – The U.S. House of Representatives overcame a Democrat blockade and passed bipartisan Ways and Means legislation that strengthens America’s national security and provides fair tax treatment to American hostages and those wrongfully detained abroad. Last week, House Democrats blocked the same legislation from passing even though it passed out of committee with unanimous support.

The Stop Terror-Financing and Tax Penalties on American Hostages Act (H.R. 9495) strips U.S.-based organizations of their tax-exempt status if they are found to be materially supporting terrorist organizations. For Americans who have been held hostage or wrongfully detained abroad, the bill also prevents the Internal Revenue Service (IRS) from charging penalties or assessing interest on taxes they owed while in captivity.

In his opening statement during debate on the floor of the U.S. House of Representatives, Ways and Means Committee Chairman Jason Smith (MO-08) highlighted how Democrat obstruction put the national and financial security of Americans at risk:

“This piece of legislation received unanimous approval by the Ways and Means Committee and contains provisions that already passed this House with overwhelming bipartisan support and received unanimous consent in the U.S. Senate. And yet, despite that consistent showing of bipartisan support, the majority of our Democrat colleagues voted last week to block passage of this bill.

“Why? Because President Trump won the election. Don’t take my word for it. Our Democrat colleagues said it themselves on this Floor.

“Congress must act to stop this abuse of our tax code that is funding terrorism around the world. We must act to end the unfair tax treatment of Americans who have already suffered enough – and whose families have suffered enough – from being held hostage or wrongfully detained abroad.

“This is the right thing to do.”

The legislation is the latest step in the Ways and Means Committee’s ongoing fight to root out support for terrorist organizations and antisemitism in the tax code. For months, the Committee has investigated the troubling pattern of tax-exempt organizations that are operating in the United States and have traceable ties to terrorism. In September, Chairman Smith demanded the IRS revoke the tax-exempt status of multiple organizations that are tied to foreign terrorist organizations and have supported illegal activity domestically. This week, Chairman Smith called on the IRS once again to revoke the tax-exempt status of the Alliance for Global Justice, an American-based non-profit, for its financial support of Samidoun, a terrorist-linked organization and sham charity.

READ: Ways and Means Chairman Smith Demands IRS Revoke Tax-Exempt Status of Organizations Fueling Chaos, Illegal Conduct, and Antisemitic Activity in U.S., Including those with Possible Ties to Terrorist Networks

READ: Chairman Smith Demands IRS Revoke Tax-Exempt Status of Alliance for Global Justice

Stop Terror-Financing and Tax Penalties on American Hostages Act
H.R. 9495 terminates the tax-exempt status of American organizations found to be materially supporting designated terrorist groups, such as Hamas, and provides fair tax treatment to Americans held hostage or wrongfully detained abroad.

  • The Ways and Means Committee held multiple hearings which uncovered how some tax-exempt organizations have abused America’s tax code to fund disruptive and illegal activity nationally and terrorism abroad.
  • Taxpayers should not be required to fund such activity through the tax code.
  • The bill requires the Treasury Department to strip organizations found to have provided material support to a listed terrorist organization of their tax-exempt status.
  • According to the James W. Foley Foundation, 46 Americans have been held hostage in 16 countries in 2024 alone.
  • The bill prevents penalties on past-due taxes, prohibiting the IRS from issuing new penalties, and postpones tax deadlines.

Read the one pager here.

H.R. 9495 passed the Ways and Means Committee 38-0.

H.R. 6408, legislation to terminate the tax-exempt status of terrorist supporting organizations, passed the Ways and Means Committee 41-0 and was approved by the U.S. House of Representatives 382-11.

Legislation preventing the IRS from imposing fines and tax penalties on Americans held hostage upon their return was approved by unanimous consent in the Senate.

RECAP: Four Key Moments: Hearing on Tax-Exempt Funding of Antisemitism

RECAP: Seven Key Moments from Ways & Means Hearing on Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing