1. United States
2. N.J.
3. Letter

This bill seeks to provide relief and support for American hostages and individuals wrongfully detained abroad. Key provisions include postponing tax deadlines, reimbursing penalties and fines, and terminating the tax-exempt status of organizations providing material support to terrorist groups. The rationale is to alleviate financial burdens on these individuals during their detainment and hold accountable entities enabling terrorism. Protecting American citizens held overseas while combating terror financing are vital national security priorities warranting legislative action.