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

The Stop Terror-Financing and Tax Penalties on American Hostages Act contains provisions that aim to support Americans unlawfully detained or held hostage abroad by postponing tax deadlines, reimbursing penalties, and terminating the tax-exempt status of organizations deemed to provide material support to terrorist groups. While assisting Americans in dire situations is laudable, Section 4 which allows the Secretary to unilaterally designate and revoke the tax-exempt status of organizations is concerning from a due process perspective. This provision grants substantial authority without sufficient oversight or recourse. I urge reconsideration of Section 4 to uphold principles of fairness and prevent potential misuse against legitimate organizations. The other sections providing relief to hostages can proceed, but Section 4 requires revision to balance national security with robust safeguards.