# 117-s-5320: A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.

117-s-5320, A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention., is a 117th Congress bill sponsored by Sen. Coons, Christopher A. [D-DE] (D-DE); status Read twice and referred to the Committee on Finance. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/117-s-5320
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-s-5320
- Congress: 117
- Title: A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.
- Status: Read twice and referred to the Committee on Finance.
- Introduced: 2022-12-20
- Sponsor: Sen. Coons, Christopher A. [D-DE] (D-DE)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention.

## Cosponsors (1)

- Sen. Rounds, Mike [R-SD] (R-SD), 2022-12-20T00:00:00.000Z

## Related bills

- 117-s-2607: Iran Hostages Congressional Gold Medal Act
- 117-s-1404: Ghost Army Congressional Gold Medal Act
- 117-s-1511: Protecting America’s First Responders Act of 2021
- 117-sres-817: A resolution expressing support for the designation of October 2 through October 8, 2022, as "National 4-H Week".
- 117-sres-748: A resolution honoring and celebrating the life and legacy of Representative Jackie Walorski.
- 117-s-4649: Global Food Security Reauthorization Act of 2022

## Sources
- [117-s-5320 on Congress.gov](https://www.congress.gov/bill/117th-congress/senate-bill/5320)

## Related
- [117-s-2607: Iran Hostages Congressional Gold Medal Act](https://policyrisk.com/legislation/117-s-2607)
- [117-s-1404: Ghost Army Congressional Gold Medal Act](https://policyrisk.com/legislation/117-s-1404)
- [117-s-1511: Protecting America’s First Responders Act of 2021](https://policyrisk.com/legislation/117-s-1511)
- [117-sres-817: A resolution expressing support for the designation of October 2 through Octobe…](https://policyrisk.com/legislation/117-sres-817)
- [117-sres-748: A resolution honoring and celebrating the life and legacy of Representative Jac…](https://policyrisk.com/legislation/117-sres-748)
- [117-s-4649: Global Food Security Reauthorization Act of 2022](https://policyrisk.com/legislation/117-s-4649)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-s-5320 (as of 2026-10-15).