{
  "legislationId": "118_S_4057",
  "lastUpdate": "2026-02-10T19:36:19.455Z",
  "history": [
    {
      "timestamp": "2026-02-10T19:36:19.455Z",
      "source_url": "https://www.congress.gov/118/bills/s4057/BILLS-118s4057is.htm",
      "model": "gemini-3-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [S. 4057 Introduced in Senate (IS)] <DOC> 118th CONGRESS 2d Session S. 4057 To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 22, 2024 Mr. Coons (for himself, Mr. Rounds, Mr. Wyden, Mr. Tillis, Mr. Cardin, and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Stop Tax Penalties on American Hostages Act of 2024''. SEC. 2. POSTPONEMENT OF TAX DEADLINES FOR HOSTAGES AND INDIVIDUALS WRONGFULLY DETAINED ABROAD. (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section: ``SEC. 7511. TIME FOR PERFORMING CERTAIN ACTS POSTPONED FOR HOSTAGES AND INDIVIDUALS WRONGFULLY DETAINED ABROAD. ``(a) Time To Be Disregarded.-- ``(1) In general.--The period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual-- ``(A) whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad), ``(B) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and ``(C) the amount of any credit or refund. ``(2) Application to spouse.--The provisions of paragraph (1) shall apply to the spouse of any individual entitled to the benefits of such paragraph. ``(b) Applicable Individual.-- ``(1) In general.--For purposes of this section, the term `applicable individual' means any individual who is-- ``(A) a United States national unlawfully or wrongfully detained abroad, as determined under section 302 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741), or ``(B) a United States national taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)). ``(2) Information provided to treasury.--For purposes of identifying individuals described in paragraph (1), not later than January 1, 2025, and annually thereafter-- ``(A) the Secretary of State shall provide the Secretary with a list of the individuals described in paragraph (1)(A), as well as any other information necessary to identify such individuals, and ``(B) the Attorney General, acting through the Hostage Recovery Fusion Cell, shall provide the Secretary with a list of the individuals described in paragraph (1)(B), as well as any other information necessary to identify such individuals. ``(c) Refund and Abatement of Penalties and Fines Imposed Prior to Identification as Applicable Individual.--In the case of any applicable individual-- ``(1) for whom any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection (a)(1) was assessed or collected, and ``(2) who was, subsequent to such assessment or collection, determined to be an individual described in subparagraph (A) or (B) of subsection (b)(1), the Secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax under section 6402.''. (b) Clerical Amendment.--The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7510 the following new item: ``Sec. 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after the date of enactment of this Act. SEC. 3. REFUND AND ABATEMENT OF PENALTIES AND FINES PAID BY ELIGIBLE INDIVIDUALS. (a) In General.--Section 7511 of the Internal Revenue Code of 1986, as added by section 2, is amended by adding at the end the following new subsection: ``(d) Refund and Abatement of Penalties and Fines Paid by Eligible Individuals.-- ``(1) In general.-- ``(A) Establishment.--Not later than January 1, 2025, the Secretary (in consultation with the Secretary of State and the Attorney General) shall establish a program to allow any eligible individual (or the spouse or any dependent (as defined in section 152) of such individual) to apply for a refund or an abatement of any amount described in paragraph (2) (including interest) to the extent such amount was attributable to the applicable period. ``(B) Identification of individuals.--Not later than January 1, 2025, the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)), shall-- ``(i) compile a list, based on such information as is available, of individuals who were applicable individuals during the applicable period, and ``(ii) provide the list described in clause (i) to the Secretary. ``(C) Notice.--For purposes of carrying out the program described in subparagraph (A), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subparagraph (B), provide notice to such individual-- ``(i) in the case of an individual who has been released on or before the date of enactment of this subsection, not later than 90 days after the date of enactment of this subsection, or ``(ii) in the case of an individual who is released after the date of enactment of this subsection, not later than 90 days after the date on which such individual is released, that such individual may be eligible for a refund or an abatement of any amount described in paragraph (2) pursuant to the program described in subparagraph (A). ``(D) Authorization.-- ``(i) In general.--Subject to clause (ii), in the case of any refund described in subparagraph (A), the Secretary shall issue such refund to the eligible individual in the same manner as any refund of an overpayment of tax. ``(ii) Extension of limitation on time for refund.--With respect to any refund under subparagraph (A)-- ``(I) the 3-year period of limitation prescribed by section 6511(a) shall be extended until the end of the 1-year period beginning on the date that the notice described in subparagraph (C) is provided to the eligible individual, and ``(II) any limitation under section 6511(b)(2) shall not apply. ``(2) Eligible individual.--For purposes of this subsection, the term `eligible individual' means any applicable individual who, for any taxable year ending during the applicable period, paid or incurred any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for such year of such individual based on a determination that an act described in section 7508(a)(1) which was not performed by the time prescribed therefor (without regard to any extensions). ``(3) Applicable period.--For purposes of this subsection, the term `applicable period' means the period-- ``(A) beginning on January 1, 2021, and ``(B) ending on the date of enactment of this subsection.''. (b) Effective Date.--The amendment made by this section shall apply to taxable years ending on or before the date of enactment of this Act. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Ulgi podatkowe i zwrot kar dla Amerykanów przetrzymywanych jako zakładnicy.\",\n  \"pl_summary\": \"Ustawa zapewnia, że obywatele USA niesłusznie przetrzymywani lub wzięci jako zakładnicy za granicą nie będą obciążani karami ani odsetkami podatkowymi naliczonymi w czasie ich niewoli. Okres ich zatrzymania zostanie pominięty przy obliczaniu terminów podatkowych, co chroni ich i ich rodziny przed dodatkowymi obciążeniami finansowymi. Ponadto, ustawa umożliwia zwrot już zapłaconych kar i odsetek naliczonych od 1 stycznia 2021 roku.\",\n  \"pl_key_points\": [\n    \"Zawieszenie wszystkich terminów podatkowych (składanie zeznań, płatności) na czas bezprawnego przetrzymywania lub bycia zakładnikiem za granicą.\",\n    \"Anulowanie kar, odsetek i dodatkowych opłat podatkowych naliczonych w okresie niewoli, z możliwością zwrotu już uiszczonych kwot (retroaktywnie od 1 stycznia 2021 r.).\",\n    \"Ułatwienia podatkowe obejmują również małżonków osób przetrzymywanych, zapewniając wsparcie finansowe dla całej rodziny.\"\n  ],\n  \"eng_ai_title\": \"Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage.\",\n  \"eng_summary\": \"This law ensures that US citizens wrongfully detained or held hostage abroad will not face tax penalties or interest accrued during their captivity. The period of detention will be disregarded when calculating tax deadlines, protecting them and their families from financial burdens. Crucially, the law establishes a program to refund penalties and interest already paid, retroactively covering periods starting January 1, 2021.\",\n  \"eng_key_points\": [\n    \"All tax deadlines (filing, payment) are suspended for the duration an individual is unlawfully detained or held hostage abroad.\",\n    \"Penalties, interest, and additional tax charges accrued during captivity will be canceled and refunded, retroactively covering periods starting January 1, 2021.\",\n    \"Tax relief benefits are also extended to the spouses of the detained individuals, providing financial support to the entire family.\"\n  ],\n  \"de_ai_title\": \"Steuererleichterungen und Rückerstattung von Strafen für unrechtmäßig festgehaltene Amerikaner.\",\n  \"de_summary\": \"Dieses Gesetz stellt sicher, dass US-Bürger, die unrechtmäßig im Ausland festgehalten oder als Geiseln genommen wurden, während ihrer Gefangenschaft keine Steuerstrafen oder Zinsen zahlen müssen. Die Haftdauer wird bei der Berechnung von Steuerfristen ignoriert, um sie und ihre Familien vor finanziellen Belastungen zu schützen. Darüber hinaus wird ein Programm zur Rückerstattung bereits gezahlter Strafen und Zinsen, rückwirkend ab dem 1. Januar 2021, eingerichtet.\",\n  \"de_key_points\": [\n    \"Alle Steuerfristen (Einreichung, Zahlung) werden für die Dauer der unrechtmäßigen Inhaftierung oder Geiselnahme im Ausland ausgesetzt.\",\n    \"Strafen, Zinsen und zusätzliche Steuergebühren, die während der Gefangenschaft angefallen sind, werden erlassen und zurückerstattet (rückwirkend ab dem 1. Januar 2021).\",\n    \"Die Steuererleichterungen gelten auch für die Ehepartner der festgehaltenen Personen.\"\n  ],\n  \"fr_ai_title\": \"Allègement fiscal et remboursement des pénalités pour les Américains détenus ou otages.\",\n  \"fr_summary\": \"Cette loi garantit que les citoyens américains détenus illégalement ou pris en otage à l'étranger n'auront pas à payer de pénalités ou d'intérêts fiscaux accumulés pendant leur captivité. La période de détention sera ignorée lors du calcul des délais fiscaux, protégeant ainsi leurs familles des charges financières. De plus, la loi établit un programme pour rembourser les pénalités et intérêts déjà payés, rétroactivement à partir du 1er janvier 2021.\",\n  \"fr_key_points\": [\n    \"Tous les délais fiscaux (déclaration, paiement) sont suspendus pendant la durée de la détention illégale ou de la prise d'otage à l'étranger.\",\n    \"Les pénalités, intérêts et frais fiscaux supplémentaires accumulés pendant la captivité seront annulés et remboursés (rétroactivement à partir du 1er janvier 2021).\",\n    \"Les avantages fiscaux sont également étendus aux conjoints des personnes détenues.\"\n  ],\n  \"es_ai_title\": \"Alivio fiscal y reembolso de multas para estadounidenses detenidos o tomados como rehenes.\",\n  \"es_summary\": \"Esta ley asegura que los ciudadanos estadounidenses detenidos ilegalmente o tomados como rehenes en el extranjero no enfrentarán multas ni intereses fiscales acumulados durante su cautiverio. El período de detención se ignorará al calcular los plazos fiscales, protegiendo a sus familias de cargas financieras. Además, se establece un programa para reembolsar las multas e intereses ya pagados, con efecto retroactivo desde el 1 de enero de 2021.\",\n  \"es_key_points\": [\n    \"Todos los plazos fiscales (presentación, pago) se suspenden durante el período en que un individuo esté detenido ilegalmente o tomado como rehén en el extranjero.\",\n    \"Las multas, intereses y cargos fiscales adicionales acumulados durante el cautiverio serán cancelados y reembolsados (retroactivo al 1 de enero de 2021).\",\n    \"Los beneficios de alivio fiscal también se extienden a los cónyuges de las personas detenidas.\"\n  ],\n  \"it_ai_title\": \"Agevolazioni fiscali e rimborsi per cittadini americani detenuti o ostaggi.\",\n  \"it_summary\": \"Questa legge garantisce che i cittadini statunitensi detenuti illegalmente o presi in ostaggio all'estero non debbano affrontare sanzioni o interessi fiscali maturati durante la loro prigionia. Il periodo di detenzione sarà ignorato nel calcolo delle scadenze fiscali, proteggendo le loro famiglie da oneri finanziari. Inoltre, viene istituito un programma per rimborsare le sanzioni e gli interessi già pagati, retroattivamente a partire dal 1° gennaio 2021.\",\n  \"it_key_points\": [\n    \"Tutte le scadenze fiscali (presentazione, pagamento) sono sospese per la durata della detenzione illegale o della presa in ostaggio all'estero.\",\n    \"Le sanzioni, gli interessi e gli oneri fiscali aggiuntivi maturati durante la prigionia saranno annullati e rimborsati (retroattivamente dal 1° gennaio 2021).\",\n    \"Le agevolazioni fiscali sono estese anche ai coniugi delle persone detenute.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlichting en terugbetaling van boetes voor Amerikaanse gijzelaars.\",\n  \"nl_summary\": \"Deze wet zorgt ervoor dat Amerikaanse burgers die onrechtmatig in het buitenland worden vastgehouden of gegijzeld, geen belastingboetes of rente hoeven te betalen die tijdens hun gevangenschap zijn opgebouwd. De detentieperiode wordt buiten beschouwing gelaten bij het berekenen van belastingdeadlines, wat hen en hun families beschermt tegen financiële lasten. Bovendien wordt een programma opgezet om reeds betaalde boetes en rente terug te betalen, met terugwerkende kracht vanaf 1 januari 2021.\",\n  \"nl_key_points\": [\n    \"Alle belastingdeadlines (aangifte, betaling) worden opgeschort voor de duur dat een persoon onrechtmatig wordt vastgehouden of gegijzeld in het buitenland.\",\n    \"Boetes, rente en extra belastingheffingen die tijdens de gevangenschap zijn opgebouwd, worden geannuleerd en terugbetaald (met terugwerkende kracht vanaf 1 januari 2021).\",\n    \"De belastingvoordelen gelden ook voor de echtgenoten van de vastgehouden personen.\"\n  ],\n  \"pt_ai_title\": \"Alívio fiscal e reembolso de multas para americanos detidos ou reféns.\",\n  \"pt_summary\": \"Esta lei garante que os cidadãos dos EUA detidos ilegalmente ou feitos reféns no estrangeiro não enfrentarão multas ou juros fiscais acumulados durante o seu cativeiro. O período de detenção será desconsiderado no cálculo dos prazos fiscais, protegendo-os e às suas famílias de encargos financeiros. Além disso, a lei estabelece um programa para reembolsar multas e juros já pagos, retroativamente a partir de 1 de janeiro de 2021.\",\n  \"pt_key_points\": [\n    \"Todos os prazos fiscais (apresentação, pagamento) são suspensos durante o período em que um indivíduo estiver detido ilegalmente ou feito refém no estrangeiro.\",\n    \"Multas, juros e encargos fiscais adicionais acumulados durante o cativeiro serão cancelados e reembolsados (retroativamente a partir de 1 de janeiro de 2021).\",\n    \"Os benefícios de alívio fiscal são estendidos também aos cônjuges dos indivíduos detidos.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Family\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe i zwrot kar dla Amerykanów przetrzymywanych jako zakładnicy\",\n  \"pl_summary\": \"Ustawa zmienia Kodeks Podatkowy z 1986 r., aby zapewnić, że obywatele USA niesłusznie przetrzymywani lub wzięci jako zakładnicy za granicą nie będą obciążani karami ani odsetkami podatkowymi naliczonymi w czasie ich niewoli. Okres ich zatrzymania zostanie pominięty przy ustalaniu terminów podatkowych. Ponadto, ustawa ustanawia program zwrotu lub umorzenia kar i odsetek zapłaconych lub naliczonych w okresie od 1 stycznia 2021 r. do daty wejścia w życie ustawy.\",\n  \"pl_key_points\": [\n    \"Okres bezprawnego przetrzymywania lub bycia zakładnikiem za granicą jest pomijany przy ustalaniu terminów wykonania czynności podatkowych (np. składania zeznań, płatności).\",\n    \"Sekretarz Skarbu ustanowi program umożliwiający zwrot lub umorzenie kar i odsetek naliczonych w okresie od 1 stycznia 2021 r. do daty wejścia w życie ustawy.\",\n    \"Przepisy dotyczące odroczenia terminów mają zastosowanie również do małżonków osób przetrzymywanych.\"\n  ],\n  \"eng_ai_title\": \"Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage\",\n  \"eng_summary\": \"This bill amends the Internal Revenue Code of 1986 to ensure that US nationals wrongfully detained or held hostage abroad will not face tax penalties or interest accrued during their captivity. The period of detention will be disregarded when determining tax deadlines. Additionally, the bill establishes a program to refund or abate penalties and interest paid or incurred during the period from January 1, 2021, to the date of enactment.\",\n  \"eng_key_points\": [\n    \"The period of unlawful detention or being held hostage abroad is disregarded for determining deadlines for tax-related acts (e.g., filing, payment).\",\n    \"The Secretary will establish a program to allow for the refund or abatement of penalties and interest incurred during the period from January 1, 2021, to the date of enactment.\",\n    \"The provisions regarding the postponement of deadlines also apply to the spouse of the detained individual.\"\n  ],\n  \"de_ai_title\": \"Steuererleichterungen und Rückerstattung von Strafen für unrechtmäßig festgehaltene Amerikaner\",\n  \"de_summary\": \"Dieses Gesetz ändert das Steuergesetzbuch von 1986, um sicherzustellen, dass US-Staatsangehörige, die unrechtmäßig im Ausland festgehalten oder als Geiseln genommen wurden, keine Steuerstrafen oder Zinsen zahlen müssen, die während ihrer Gefangenschaft angefallen sind. Die Haftdauer wird bei der Bestimmung von Steuerfristen außer Acht gelassen. Darüber hinaus richtet das Gesetz ein Programm zur Rückerstattung oder zum Erlass von Strafen und Zinsen ein, die im Zeitraum vom 1. Januar 2021 bis zum Datum des Inkrafttretens gezahlt wurden oder angefallen sind.\",\n  \"de_key_points\": [\n    \"Der Zeitraum der unrechtmäßigen Inhaftierung oder Geiselnahme im Ausland wird bei der Bestimmung von Fristen für steuerliche Handlungen (z. B. Einreichung, Zahlung) außer Acht gelassen.\",\n    \"Der Minister wird ein Programm einrichten, das die Rückerstattung oder den Erlass von Strafen und Zinsen ermöglicht, die im Zeitraum vom 1. Januar 2021 bis zum Datum des Inkrafttretens angefallen sind.\",\n    \"Die Bestimmungen über den Aufschub von Fristen gelten auch für den Ehepartner der festgehaltenen Person.\"\n  ],\n  \"fr_ai_title\": \"Allègement fiscal et remboursement des pénalités pour les Américains détenus ou otages\",\n  \"fr_summary\": \"Ce projet de loi modifie le Code des impôts de 1986 pour garantir que les ressortissants américains détenus illégalement ou pris en otage à l'étranger ne seront pas confrontés à des pénalités ou intérêts fiscaux accumulés pendant leur captivité. La période de détention sera ignorée lors de la détermination des délais fiscaux. De plus, le projet de loi établit un programme pour rembourser ou annuler les pénalités et intérêts payés ou encourus pendant la période allant du 1er janvier 2021 à la date de promulgation.\",\n  \"fr_key_points\": [\n    \"La période de détention illégale ou de prise d'otage à l'étranger est ignorée pour déterminer les délais des actes fiscaux (par exemple, déclaration, paiement).\",\n    \"Le Secrétaire établira un programme permettant le remboursement ou l'annulation des pénalités et intérêts encourus pendant la période allant du 1er janvier 2021 à la date de promulgation.\",\n    \"Les dispositions concernant le report des délais s'appliquent également au conjoint de la personne détenue.\"\n  ],\n  \"es_ai_title\": \"Alivio fiscal y reembolso de multas para estadounidenses detenidos o tomados como rehenes\",\n  \"es_summary\": \"Este proyecto de ley enmienda el Código de Rentas Internas de 1986 para asegurar que los nacionales de EE. UU. detenidos ilegalmente o tomados como rehenes en el extranjero no enfrenten multas ni intereses fiscales acumulados durante su cautiverio. El período de detención se ignorará al determinar los plazos fiscales. Además, el proyecto de ley establece un programa para reembolsar o anular las multas e intereses pagados o incurridos durante el período desde el 1 de enero de 2021 hasta la fecha de promulgación.\",\n  \"es_key_points\": [\n    \"El período de detención ilegal o toma de rehenes en el extranjero se ignora para determinar los plazos de los actos fiscales (por ejemplo, presentación, pago).\",\n    \"El Secretario establecerá un programa para permitir el reembolso o la anulación de multas e intereses incurridos durante el período desde el 1 de enero de 2021 hasta la fecha de promulgación.\",\n    \"Las disposiciones relativas al aplazamiento de los plazos también se aplican al cónyuge de la persona detenida.\"\n  ],\n  \"it_ai_title\": \"Agevolazioni fiscali e rimborsi per cittadini americani detenuti o ostaggi\",\n  \"it_summary\": \"Questo disegno di legge modifica il Codice delle Entrate del 1986 per garantire che i cittadini statunitensi detenuti illegalmente o presi in ostaggio all'estero non debbano affrontare sanzioni o interessi fiscali maturati durante la loro prigionia. Il periodo di detenzione sarà ignorato nella determinazione delle scadenze fiscali. Inoltre, il disegno di legge istituisce un programma per rimborsare o annullare le sanzioni e gli interessi pagati o sostenuti nel periodo dal 1° gennaio 2021 alla data di promulgazione.\",\n  \"it_key_points\": [\n    \"Il periodo di detenzione illegale o di presa in ostaggio all'estero viene ignorato per determinare le scadenze degli atti fiscali (ad esempio, presentazione, pagamento).\",\n    \"Il Segretario istituirà un programma per consentire il rimborso o l'annullamento delle sanzioni e degli interessi sostenuti nel periodo dal 1° gennaio 2021 alla data di promulgazione.\",\n    \"Le disposizioni relative al rinvio delle scadenze si applicano anche al coniuge della persona detenuta.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlichting en terugbetaling van boetes voor Amerikaanse gijzelaars\",\n  \"nl_summary\": \"Dit wetsvoorstel wijzigt de Internal Revenue Code van 1986 om ervoor te zorgen dat Amerikaanse staatsburgers die onrechtmatig in het buitenland worden vastgehouden of gegijzeld, geen belastingboetes of rente hoeven te betalen die tijdens hun gevangenschap zijn opgebouwd. De detentieperiode wordt buiten beschouwing gelaten bij het bepalen van belastingdeadlines. Bovendien stelt het wetsvoorstel een programma in om boetes en rente terug te betalen of kwijt te schelden die zijn betaald of opgelopen in de periode van 1 januari 2021 tot de datum van inwerkingtreding.\",\n  \"nl_key_points\": [\n    \"De periode van onrechtmatige detentie of gijzeling in het buitenland wordt buiten beschouwing gelaten voor het bepalen van deadlines voor belastinggerelateerde handelingen (bijv. aangifte, betaling).\",\n    \"De Minister zal een programma opzetten om terugbetaling of kwijtschelding mogelijk te maken van boetes en rente die zijn opgelopen in de periode van 1 januari 2021 tot de datum van inwerkingtreding.\",\n    \"De bepalingen met betrekking tot het uitstel van deadlines zijn ook van toepassing op de echtgenoot van de vastgehouden persoon.\"\n  ],\n  \"pt_ai_title\": \"Alívio fiscal e reembolso de multas para americanos detidos ou reféns\",\n  \"pt_summary\": \"Este projeto de lei altera o Código da Receita Federal de 1986 para garantir que os nacionais dos EUA detidos ilegalmente ou feitos reféns no estrangeiro não enfrentem multas ou juros fiscais acumulados durante o seu cativeiro. O período de detenção será desconsiderado na determinação dos prazos fiscais. Além disso, o projeto de lei estabelece um programa para reembolsar ou anular multas e juros pagos ou incorridos durante o período de 1 de janeiro de 2021 até a data de promulgação.\",\n  \"pt_key_points\": [\n    \"O período de detenção ilegal ou tomada de reféns no estrangeiro é desconsiderado para determinar os prazos para atos fiscais (por exemplo, apresentação, pagamento).\",\n    \"O Secretário estabelecerá um programa para permitir o reembolso ou a anulação de multas e juros incorridos durante o período de 1 de janeiro de 2021 até a data de promulgação.\",\n    \"As disposições relativas ao adiamento de prazos aplicam-se também ao cônjuge do indivíduo detido.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Family\"\n  ]\n}"
    },
    {
      "timestamp": "2025-12-30T22:07:14.247Z",
      "source_url": "https://www.congress.gov/118/bills/s4057/BILLS-118s4057is.xml",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S4057 IS: Stop Tax Penalties on American Hostages Act of 2024 U.S. Senate 2024-03-22 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4057IN THE SENATE OF THE UNITED STATESMarch 22, 2024Mr. Coons (for himself, Mr. Rounds, Mr. Wyden, Mr. Tillis, Mr. Cardin, and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes.1.Short titleThis Act may be cited as the Stop Tax Penalties on American Hostages Act of 2024.2.Postponement of tax deadlines for hostages and individuals wrongfully detained abroad(a)In generalChapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section:7511.Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad(a)Time To be disregarded(1)In generalThe period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual—(A)whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad), (B)the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and(C)the amount of any credit or refund.(2)Application to spouseThe provisions of paragraph (1) shall apply to the spouse of any individual entitled to the benefits of such paragraph.(b)Applicable individual(1)In generalFor purposes of this section, the term applicable individual means any individual who is—(A)a United States national unlawfully or wrongfully detained abroad, as determined under section 302 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741), or(B)a United States national taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)).(2)Information provided to TreasuryFor purposes of identifying individuals described in paragraph (1), not later than January 1, 2025, and annually thereafter—(A)the Secretary of State shall provide the Secretary with a list of the individuals described in paragraph (1)(A), as well as any other information necessary to identify such individuals, and(B)the Attorney General, acting through the Hostage Recovery Fusion Cell, shall provide the Secretary with a list of the individuals described in paragraph (1)(B), as well as any other information necessary to identify such individuals.(c)Refund and abatement of penalties and fines imposed prior to identification as applicable individualIn the case of any applicable individual—(1)for whom any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection (a)(1) was assessed or collected, and(2)who was, subsequent to such assessment or collection, determined to be an individual described in subparagraph (A) or (B) of subsection (b)(1),the Secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax under section 6402..(b)Clerical amendmentThe table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7510 the following new item: Sec. 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad..(c)Effective dateThe amendments made by this section shall apply to taxable years ending after the date of enactment of this Act.3.Refund and abatement of penalties and fines paid by eligible individuals(a)In generalSection 7511 of the Internal Revenue Code of 1986, as added by section 2, is amended by adding at the end the following new subsection:(d)Refund and abatement of penalties and fines paid by eligible individuals(1)In general(A)EstablishmentNot later than January 1, 2025, the Secretary (in consultation with the Secretary of State and the Attorney General) shall establish a program to allow any eligible individual (or the spouse or any dependent (as defined in section 152) of such individual) to apply for a refund or an abatement of any amount described in paragraph (2) (including interest) to the extent such amount was attributable to the applicable period.(B)Identification of individualsNot later than January 1, 2025, the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)), shall—(i)compile a list, based on such information as is available, of individuals who were applicable individuals during the applicable period, and(ii)provide the list described in clause (i) to the Secretary. (C)NoticeFor purposes of carrying out the program described in subparagraph (A), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subparagraph (B), provide notice to such individual—(i)in the case of an individual who has been released on or before the date of enactment of this subsection, not later than 90 days after the date of enactment of this subsection, or(ii)in the case of an individual who is released after the date of enactment of this subsection, not later than 90 days after the date on which such individual is released,that such individual may be eligible for a refund or an abatement of any amount described in paragraph (2) pursuant to the program described in subparagraph (A).(D)Authorization(i)In generalSubject to clause (ii), in the case of any refund described in subparagraph (A), the Secretary shall issue such refund to the eligible individual in the same manner as any refund of an overpayment of tax.(ii)Extension of limitation on time for refundWith respect to any refund under subparagraph (A)—(I)the 3-year period of limitation prescribed by section 6511(a) shall be extended until the end of the 1-year period beginning on the date that the notice described in subparagraph (C) is provided to the eligible individual, and(II)any limitation under section 6511(b)(2) shall not apply.(2)Eligible individualFor purposes of this subsection, the term eligible individual means any applicable individual who, for any taxable year ending during the applicable period, paid or incurred any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for such year of such individual based on a determination that an act described in section 7508(a)(1) which was not performed by the time prescribed therefor (without regard to any extensions).(3)Applicable periodFor purposes of this subsection, the term applicable period means the period—(A)beginning on January 1, 2021, and(B)ending on the date of enactment of this subsection..(b)Effective dateThe amendment made by this section shall apply to taxable years ending on or before the date of enactment of this Act.\n\nSUMMARY TO EVALUATE:\nTitle: Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage.\nSummary: This law ensures that US citizens wrongfully detained or held hostage abroad will not face tax penalties or interest accrued during their captivity. The period of detention will be disregarded when calculating tax deadlines, protecting them and their families from financial burdens. Crucially, the law establishes a program to refund penalties and interest already paid, retroactively covering periods starting January 1, 2021.\nKey Points: All tax deadlines (filing, payment) are suspended for the duration an individual is unlawfully detained or held hostage abroad., Penalties, interest, and additional tax charges accrued during captivity will be canceled and refunded, retroactively covering periods starting January 1, 2021., Tax relief benefits are also extended to the spouses of the detained individuals, providing financial support to the entire family.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2025-12-30T15:35:11.269Z",
      "source_url": "https://www.congress.gov/118/bills/s4057/BILLS-118s4057is.xml",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S4057 IS: Stop Tax Penalties on American Hostages Act of 2024 U.S. Senate 2024-03-22 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4057IN THE SENATE OF THE UNITED STATESMarch 22, 2024Mr. Coons (for himself, Mr. Rounds, Mr. Wyden, Mr. Tillis, Mr. Cardin, and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes.1.Short titleThis Act may be cited as the Stop Tax Penalties on American Hostages Act of 2024.2.Postponement of tax deadlines for hostages and individuals wrongfully detained abroad(a)In generalChapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section:7511.Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad(a)Time To be disregarded(1)In generalThe period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual—(A)whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad), (B)the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and(C)the amount of any credit or refund.(2)Application to spouseThe provisions of paragraph (1) shall apply to the spouse of any individual entitled to the benefits of such paragraph.(b)Applicable individual(1)In generalFor purposes of this section, the term applicable individual means any individual who is—(A)a United States national unlawfully or wrongfully detained abroad, as determined under section 302 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741), or(B)a United States national taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)).(2)Information provided to TreasuryFor purposes of identifying individuals described in paragraph (1), not later than January 1, 2025, and annually thereafter—(A)the Secretary of State shall provide the Secretary with a list of the individuals described in paragraph (1)(A), as well as any other information necessary to identify such individuals, and(B)the Attorney General, acting through the Hostage Recovery Fusion Cell, shall provide the Secretary with a list of the individuals described in paragraph (1)(B), as well as any other information necessary to identify such individuals.(c)Refund and abatement of penalties and fines imposed prior to identification as applicable individualIn the case of any applicable individual—(1)for whom any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection (a)(1) was assessed or collected, and(2)who was, subsequent to such assessment or collection, determined to be an individual described in subparagraph (A) or (B) of subsection (b)(1),the Secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax under section 6402..(b)Clerical amendmentThe table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7510 the following new item: Sec. 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad..(c)Effective dateThe amendments made by this section shall apply to taxable years ending after the date of enactment of this Act.3.Refund and abatement of penalties and fines paid by eligible individuals(a)In generalSection 7511 of the Internal Revenue Code of 1986, as added by section 2, is amended by adding at the end the following new subsection:(d)Refund and abatement of penalties and fines paid by eligible individuals(1)In general(A)EstablishmentNot later than January 1, 2025, the Secretary (in consultation with the Secretary of State and the Attorney General) shall establish a program to allow any eligible individual (or the spouse or any dependent (as defined in section 152) of such individual) to apply for a refund or an abatement of any amount described in paragraph (2) (including interest) to the extent such amount was attributable to the applicable period.(B)Identification of individualsNot later than January 1, 2025, the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)), shall—(i)compile a list, based on such information as is available, of individuals who were applicable individuals during the applicable period, and(ii)provide the list described in clause (i) to the Secretary. (C)NoticeFor purposes of carrying out the program described in subparagraph (A), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subparagraph (B), provide notice to such individual—(i)in the case of an individual who has been released on or before the date of enactment of this subsection, not later than 90 days after the date of enactment of this subsection, or(ii)in the case of an individual who is released after the date of enactment of this subsection, not later than 90 days after the date on which such individual is released,that such individual may be eligible for a refund or an abatement of any amount described in paragraph (2) pursuant to the program described in subparagraph (A).(D)Authorization(i)In generalSubject to clause (ii), in the case of any refund described in subparagraph (A), the Secretary shall issue such refund to the eligible individual in the same manner as any refund of an overpayment of tax.(ii)Extension of limitation on time for refundWith respect to any refund under subparagraph (A)—(I)the 3-year period of limitation prescribed by section 6511(a) shall be extended until the end of the 1-year period beginning on the date that the notice described in subparagraph (C) is provided to the eligible individual, and(II)any limitation under section 6511(b)(2) shall not apply.(2)Eligible individualFor purposes of this subsection, the term eligible individual means any applicable individual who, for any taxable year ending during the applicable period, paid or incurred any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for such year of such individual based on a determination that an act described in section 7508(a)(1) which was not performed by the time prescribed therefor (without regard to any extensions).(3)Applicable periodFor purposes of this subsection, the term applicable period means the period—(A)beginning on January 1, 2021, and(B)ending on the date of enactment of this subsection..(b)Effective dateThe amendment made by this section shall apply to taxable years ending on or before the date of enactment of this Act.\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe i zwrot kar dla Amerykanów przetrzymywanych jako zakładnicy.\",\n  \"pl_summary\": \"Ustawa zapewnia, że obywatele USA niesłusznie przetrzymywani lub wzięci jako zakładnicy za granicą nie będą obciążani karami ani odsetkami podatkowymi naliczonymi w czasie ich niewoli. Okres ich zatrzymania zostanie pominięty przy obliczaniu terminów podatkowych, co chroni ich i ich rodziny przed dodatkowymi obciążeniami finansowymi. Ponadto, ustawa umożliwia zwrot już zapłaconych kar i odsetek naliczonych od 1 stycznia 2021 roku.\",\n  \"pl_key_points\": [\n    \"Zawieszenie wszystkich terminów podatkowych (składanie zeznań, płatności) na czas bezprawnego przetrzymywania lub bycia zakładnikiem za granicą.\",\n    \"Anulowanie kar, odsetek i dodatkowych opłat podatkowych naliczonych w okresie niewoli, z możliwością zwrotu już uiszczonych kwot (retroaktywnie od 1 stycznia 2021 r.).\",\n    \"Ułatwienia podatkowe obejmują również małżonków osób przetrzymywanych, zapewniając wsparcie finansowe dla całej rodziny.\"\n  ],\n  \"eng_ai_title\": \"Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage.\",\n  \"eng_summary\": \"This law ensures that US citizens wrongfully detained or held hostage abroad will not face tax penalties or interest accrued during their captivity. The period of detention will be disregarded when calculating tax deadlines, protecting them and their families from financial burdens. Crucially, the law establishes a program to refund penalties and interest already paid, retroactively covering periods starting January 1, 2021.\",\n  \"eng_key_points\": [\n    \"All tax deadlines (filing, payment) are suspended for the duration an individual is unlawfully detained or held hostage abroad.\",\n    \"Penalties, interest, and additional tax charges accrued during captivity will be canceled and refunded, retroactively covering periods starting January 1, 2021.\",\n    \"Tax relief benefits are also extended to the spouses of the detained individuals, providing financial support to the entire family.\"\n  ],\n  \"de_ai_title\": \"Steuererleichterungen und Rückerstattung von Strafen für unrechtmäßig festgehaltene Amerikaner.\",\n  \"de_summary\": \"Dieses Gesetz stellt sicher, dass US-Bürger, die unrechtmäßig im Ausland festgehalten oder als Geiseln genommen wurden, während ihrer Gefangenschaft keine Steuerstrafen oder Zinsen zahlen müssen. Die Haftdauer wird bei der Berechnung von Steuerfristen ignoriert, um sie und ihre Familien vor finanziellen Belastungen zu schützen. Darüber hinaus wird ein Programm zur Rückerstattung bereits gezahlter Strafen und Zinsen, rückwirkend ab dem 1. Januar 2021, eingerichtet.\",\n  \"de_key_points\": [\n    \"Alle Steuerfristen (Einreichung, Zahlung) werden für die Dauer der unrechtmäßigen Inhaftierung oder Geiselnahme im Ausland ausgesetzt.\",\n    \"Strafen, Zinsen und zusätzliche Steuergebühren, die während der Gefangenschaft angefallen sind, werden erlassen und zurückerstattet (rückwirkend ab dem 1. Januar 2021).\",\n    \"Die Steuererleichterungen gelten auch für die Ehepartner der festgehaltenen Personen.\"\n  ],\n  \"fr_ai_title\": \"Allègement fiscal et remboursement des pénalités pour les Américains détenus ou otages.\",\n  \"fr_summary\": \"Cette loi garantit que les citoyens américains détenus illégalement ou pris en otage à l'étranger n'auront pas à payer de pénalités ou d'intérêts fiscaux accumulés pendant leur captivité. La période de détention sera ignorée lors du calcul des délais fiscaux, protégeant ainsi leurs familles des charges financières. De plus, la loi établit un programme pour rembourser les pénalités et intérêts déjà payés, rétroactivement à partir du 1er janvier 2021.\",\n  \"fr_key_points\": [\n    \"Tous les délais fiscaux (déclaration, paiement) sont suspendus pendant la durée de la détention illégale ou de la prise d'otage à l'étranger.\",\n    \"Les pénalités, intérêts et frais fiscaux supplémentaires accumulés pendant la captivité seront annulés et remboursés (rétroactivement à partir du 1er janvier 2021).\",\n    \"Les avantages fiscaux sont également étendus aux conjoints des personnes détenues.\"\n  ],\n  \"es_ai_title\": \"Alivio fiscal y reembolso de multas para estadounidenses detenidos o tomados como rehenes.\",\n  \"es_summary\": \"Esta ley asegura que los ciudadanos estadounidenses detenidos ilegalmente o tomados como rehenes en el extranjero no enfrentarán multas ni intereses fiscales acumulados durante su cautiverio. El período de detención se ignorará al calcular los plazos fiscales, protegiendo a sus familias de cargas financieras. Además, se establece un programa para reembolsar las multas e intereses ya pagados, con efecto retroactivo desde el 1 de enero de 2021.\",\n  \"es_key_points\": [\n    \"Todos los plazos fiscales (presentación, pago) se suspenden durante el período en que un individuo esté detenido ilegalmente o tomado como rehén en el extranjero.\",\n    \"Las multas, intereses y cargos fiscales adicionales acumulados durante el cautiverio serán cancelados y reembolsados (retroactivo al 1 de enero de 2021).\",\n    \"Los beneficios de alivio fiscal también se extienden a los cónyuges de las personas detenidas.\"\n  ],\n  \"it_ai_title\": \"Agevolazioni fiscali e rimborsi per cittadini americani detenuti o ostaggi.\",\n  \"it_summary\": \"Questa legge garantisce che i cittadini statunitensi detenuti illegalmente o presi in ostaggio all'estero non debbano affrontare sanzioni o interessi fiscali maturati durante la loro prigionia. Il periodo di detenzione sarà ignorato nel calcolo delle scadenze fiscali, proteggendo le loro famiglie da oneri finanziari. Inoltre, viene istituito un programma per rimborsare le sanzioni e gli interessi già pagati, retroattivamente a partire dal 1° gennaio 2021.\",\n  \"it_key_points\": [\n    \"Tutte le scadenze fiscali (presentazione, pagamento) sono sospese per la durata della detenzione illegale o della presa in ostaggio all'estero.\",\n    \"Le sanzioni, gli interessi e gli oneri fiscali aggiuntivi maturati durante la prigionia saranno annullati e rimborsati (retroattivamente dal 1° gennaio 2021).\",\n    \"Le agevolazioni fiscali sono estese anche ai coniugi delle persone detenute.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlichting en terugbetaling van boetes voor Amerikaanse gijzelaars.\",\n  \"nl_summary\": \"Deze wet zorgt ervoor dat Amerikaanse burgers die onrechtmatig in het buitenland worden vastgehouden of gegijzeld, geen belastingboetes of rente hoeven te betalen die tijdens hun gevangenschap zijn opgebouwd. De detentieperiode wordt buiten beschouwing gelaten bij het berekenen van belastingdeadlines, wat hen en hun families beschermt tegen financiële lasten. Bovendien wordt een programma opgezet om reeds betaalde boetes en rente terug te betalen, met terugwerkende kracht vanaf 1 januari 2021.\",\n  \"nl_key_points\": [\n    \"Alle belastingdeadlines (aangifte, betaling) worden opgeschort voor de duur dat een persoon onrechtmatig wordt vastgehouden of gegijzeld in het buitenland.\",\n    \"Boetes, rente en extra belastingheffingen die tijdens de gevangenschap zijn opgebouwd, worden geannuleerd en terugbetaald (met terugwerkende kracht vanaf 1 januari 2021).\",\n    \"De belastingvoordelen gelden ook voor de echtgenoten van de vastgehouden personen.\"\n  ],\n  \"pt_ai_title\": \"Alívio fiscal e reembolso de multas para americanos detidos ou reféns.\",\n  \"pt_summary\": \"Esta lei garante que os cidadãos dos EUA detidos ilegalmente ou feitos reféns no estrangeiro não enfrentarão multas ou juros fiscais acumulados durante o seu cativeiro. O período de detenção será desconsiderado no cálculo dos prazos fiscais, protegendo-os e às suas famílias de encargos financeiros. Além disso, a lei estabelece um programa para reembolsar multas e juros já pagos, retroativamente a partir de 1 de janeiro de 2021.\",\n  \"pt_key_points\": [\n    \"Todos os prazos fiscais (apresentação, pagamento) são suspensos durante o período em que um indivíduo estiver detido ilegalmente ou feito refém no estrangeiro.\",\n    \"Multas, juros e encargos fiscais adicionais acumulados durante o cativeiro serão cancelados e reembolsados (retroativamente a partir de 1 de janeiro de 2021).\",\n    \"Os benefícios de alívio fiscal são estendidos também aos cônjuges dos indivíduos detidos.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Family\"\n  ]\n}"
    },
    {
      "timestamp": "2025-12-26T18:20:18.597Z",
      "source_url": "https://www.congress.gov/118/bills/s4057/BILLS-118s4057is.xml",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S4057 IS: Stop Tax Penalties on American Hostages Act of 2024 U.S. Senate 2024-03-22 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4057IN THE SENATE OF THE UNITED STATESMarch 22, 2024Mr. Coons (for himself, Mr. Rounds, Mr. Wyden, Mr. Tillis, Mr. Cardin, and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes.1.Short titleThis Act may be cited as the Stop Tax Penalties on American Hostages Act of 2024.2.Postponement of tax deadlines for hostages and individuals wrongfully detained abroad(a)In generalChapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section:7511.Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad(a)Time To be disregarded(1)In generalThe period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual—(A)whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad), (B)the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and(C)the amount of any credit or refund.(2)Application to spouseThe provisions of paragraph (1) shall apply to the spouse of any individual entitled to the benefits of such paragraph.(b)Applicable individual(1)In generalFor purposes of this section, the term applicable individual means any individual who is—(A)a United States national unlawfully or wrongfully detained abroad, as determined under section 302 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741), or(B)a United States national taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)).(2)Information provided to TreasuryFor purposes of identifying individuals described in paragraph (1), not later than January 1, 2025, and annually thereafter—(A)the Secretary of State shall provide the Secretary with a list of the individuals described in paragraph (1)(A), as well as any other information necessary to identify such individuals, and(B)the Attorney General, acting through the Hostage Recovery Fusion Cell, shall provide the Secretary with a list of the individuals described in paragraph (1)(B), as well as any other information necessary to identify such individuals.(c)Refund and abatement of penalties and fines imposed prior to identification as applicable individualIn the case of any applicable individual—(1)for whom any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection (a)(1) was assessed or collected, and(2)who was, subsequent to such assessment or collection, determined to be an individual described in subparagraph (A) or (B) of subsection (b)(1),the Secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax under section 6402..(b)Clerical amendmentThe table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7510 the following new item: Sec. 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad..(c)Effective dateThe amendments made by this section shall apply to taxable years ending after the date of enactment of this Act.3.Refund and abatement of penalties and fines paid by eligible individuals(a)In generalSection 7511 of the Internal Revenue Code of 1986, as added by section 2, is amended by adding at the end the following new subsection:(d)Refund and abatement of penalties and fines paid by eligible individuals(1)In general(A)EstablishmentNot later than January 1, 2025, the Secretary (in consultation with the Secretary of State and the Attorney General) shall establish a program to allow any eligible individual (or the spouse or any dependent (as defined in section 152) of such individual) to apply for a refund or an abatement of any amount described in paragraph (2) (including interest) to the extent such amount was attributable to the applicable period.(B)Identification of individualsNot later than January 1, 2025, the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)), shall—(i)compile a list, based on such information as is available, of individuals who were applicable individuals during the applicable period, and(ii)provide the list described in clause (i) to the Secretary. (C)NoticeFor purposes of carrying out the program described in subparagraph (A), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subparagraph (B), provide notice to such individual—(i)in the case of an individual who has been released on or before the date of enactment of this subsection, not later than 90 days after the date of enactment of this subsection, or(ii)in the case of an individual who is released after the date of enactment of this subsection, not later than 90 days after the date on which such individual is released,that such individual may be eligible for a refund or an abatement of any amount described in paragraph (2) pursuant to the program described in subparagraph (A).(D)Authorization(i)In generalSubject to clause (ii), in the case of any refund described in subparagraph (A), the Secretary shall issue such refund to the eligible individual in the same manner as any refund of an overpayment of tax.(ii)Extension of limitation on time for refundWith respect to any refund under subparagraph (A)—(I)the 3-year period of limitation prescribed by section 6511(a) shall be extended until the end of the 1-year period beginning on the date that the notice described in subparagraph (C) is provided to the eligible individual, and(II)any limitation under section 6511(b)(2) shall not apply.(2)Eligible individualFor purposes of this subsection, the term eligible individual means any applicable individual who, for any taxable year ending during the applicable period, paid or incurred any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for such year of such individual based on a determination that an act described in section 7508(a)(1) which was not performed by the time prescribed therefor (without regard to any extensions).(3)Applicable periodFor purposes of this subsection, the term applicable period means the period—(A)beginning on January 1, 2021, and(B)ending on the date of enactment of this subsection..(b)Effective dateThe amendment made by this section shall apply to taxable years ending on or before the date of enactment of this Act.\n\nSUMMARY TO EVALUATE:\nTitle: Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage Abroad.\nSummary: This law protects US citizens who are unlawfully detained or held hostage abroad from incurring tax penalties and interest. The time spent in captivity will be disregarded when calculating tax deadlines and liabilities. It also establishes a program to refund penalties and interest already paid by the hostage or their family since January 1, 2021.\nKey Points: Tax deadlines and requirements are suspended for the entire period an individual is wrongfully detained or held hostage abroad., Any tax penalties, interest, or fines assessed or collected during the detention period (dating back to January 1, 2021) must be refunded or canceled., These protections extend to the spouse and dependents of the detained individual.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2025-12-23T03:41:20.630Z",
      "source_url": "https://www.congress.gov/118/bills/s4057/BILLS-118s4057is.xml",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S4057 IS: Stop Tax Penalties on American Hostages Act of 2024 U.S. Senate 2024-03-22 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 4057IN THE SENATE OF THE UNITED STATESMarch 22, 2024Mr. Coons (for himself, Mr. Rounds, Mr. Wyden, Mr. Tillis, Mr. Cardin, and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes.1.Short titleThis Act may be cited as the Stop Tax Penalties on American Hostages Act of 2024.2.Postponement of tax deadlines for hostages and individuals wrongfully detained abroad(a)In generalChapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section:7511.Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad(a)Time To be disregarded(1)In generalThe period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual—(A)whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtitle for periods after the initial date (as determined by the Secretary) on which such individual was unlawfully or wrongfully detained abroad or held hostage abroad), (B)the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and(C)the amount of any credit or refund.(2)Application to spouseThe provisions of paragraph (1) shall apply to the spouse of any individual entitled to the benefits of such paragraph.(b)Applicable individual(1)In generalFor purposes of this section, the term applicable individual means any individual who is—(A)a United States national unlawfully or wrongfully detained abroad, as determined under section 302 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741), or(B)a United States national taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)).(2)Information provided to TreasuryFor purposes of identifying individuals described in paragraph (1), not later than January 1, 2025, and annually thereafter—(A)the Secretary of State shall provide the Secretary with a list of the individuals described in paragraph (1)(A), as well as any other information necessary to identify such individuals, and(B)the Attorney General, acting through the Hostage Recovery Fusion Cell, shall provide the Secretary with a list of the individuals described in paragraph (1)(B), as well as any other information necessary to identify such individuals.(c)Refund and abatement of penalties and fines imposed prior to identification as applicable individualIn the case of any applicable individual—(1)for whom any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for any taxable year ending during the period described in subsection (a)(1) was assessed or collected, and(2)who was, subsequent to such assessment or collection, determined to be an individual described in subparagraph (A) or (B) of subsection (b)(1),the Secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax under section 6402..(b)Clerical amendmentThe table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7510 the following new item: Sec. 7511. Time for performing certain acts postponed for hostages and individuals wrongfully detained abroad..(c)Effective dateThe amendments made by this section shall apply to taxable years ending after the date of enactment of this Act.3.Refund and abatement of penalties and fines paid by eligible individuals(a)In generalSection 7511 of the Internal Revenue Code of 1986, as added by section 2, is amended by adding at the end the following new subsection:(d)Refund and abatement of penalties and fines paid by eligible individuals(1)In general(A)EstablishmentNot later than January 1, 2025, the Secretary (in consultation with the Secretary of State and the Attorney General) shall establish a program to allow any eligible individual (or the spouse or any dependent (as defined in section 152) of such individual) to apply for a refund or an abatement of any amount described in paragraph (2) (including interest) to the extent such amount was attributable to the applicable period.(B)Identification of individualsNot later than January 1, 2025, the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)), shall—(i)compile a list, based on such information as is available, of individuals who were applicable individuals during the applicable period, and(ii)provide the list described in clause (i) to the Secretary. (C)NoticeFor purposes of carrying out the program described in subparagraph (A), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subparagraph (B), provide notice to such individual—(i)in the case of an individual who has been released on or before the date of enactment of this subsection, not later than 90 days after the date of enactment of this subsection, or(ii)in the case of an individual who is released after the date of enactment of this subsection, not later than 90 days after the date on which such individual is released,that such individual may be eligible for a refund or an abatement of any amount described in paragraph (2) pursuant to the program described in subparagraph (A).(D)Authorization(i)In generalSubject to clause (ii), in the case of any refund described in subparagraph (A), the Secretary shall issue such refund to the eligible individual in the same manner as any refund of an overpayment of tax.(ii)Extension of limitation on time for refundWith respect to any refund under subparagraph (A)—(I)the 3-year period of limitation prescribed by section 6511(a) shall be extended until the end of the 1-year period beginning on the date that the notice described in subparagraph (C) is provided to the eligible individual, and(II)any limitation under section 6511(b)(2) shall not apply.(2)Eligible individualFor purposes of this subsection, the term eligible individual means any applicable individual who, for any taxable year ending during the applicable period, paid or incurred any interest, penalty, additional amount, or addition to the tax in respect to any tax liability for such year of such individual based on a determination that an act described in section 7508(a)(1) which was not performed by the time prescribed therefor (without regard to any extensions).(3)Applicable periodFor purposes of this subsection, the term applicable period means the period—(A)beginning on January 1, 2021, and(B)ending on the date of enactment of this subsection..(b)Effective dateThe amendment made by this section shall apply to taxable years ending on or before the date of enactment of this Act.\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ulgi podatkowe i zwrot kar dla Amerykanów przetrzymywanych jako zakładnicy.\",\n  \"pl_summary\": \"Ustawa chroni obywateli USA, którzy zostali bezprawnie zatrzymani lub wzięci jako zakładnicy za granicą, przed karami i odsetkami podatkowymi. Okres ich uwięzienia nie będzie wliczany do terminów składania zeznań i płatności, co zapobiega szkodom finansowym wynikającym z niemożności dopełnienia obowiązków. Ponadto, ustawa umożliwia zwrot już zapłaconych kar i odsetek nałożonych w czasie ich niewoli, zapewniając wsparcie finansowe dla nich i ich rodzin.\",\n  \"pl_key_points\": [\n    \"Zawieszenie wszystkich terminów podatkowych (składanie zeznań, płatności) na czas bezprawnego zatrzymania lub bycia zakładnikiem za granicą.\",\n    \"Zwrot wszelkich kar, odsetek i grzywien podatkowych, które zostały naliczone i zapłacone przez zakładnika lub jego rodzinę od 1 stycznia 2021 r.\",\n    \"Ułatwienia podatkowe dotyczą również małżonków i osób pozostających na utrzymaniu osoby zatrzymanej.\"\n  ],\n  \"eng_ai_title\": \"Tax Relief and Penalty Refunds for Americans Wrongfully Detained or Held Hostage Abroad.\",\n  \"eng_summary\": \"This law protects US citizens who are unlawfully detained or held hostage abroad from incurring tax penalties and interest. The time spent in captivity will be disregarded when calculating tax deadlines and liabilities. It also establishes a program to refund penalties and interest already paid by the hostage or their family since January 1, 2021.\",\n  \"eng_key_points\": [\n    \"Tax deadlines and requirements are suspended for the entire period an individual is wrongfully detained or held hostage abroad.\",\n    \"Any tax penalties, interest, or fines assessed or collected during the detention period (dating back to January 1, 2021) must be refunded or canceled.\",\n    \"These protections extend to the spouse and dependents of the detained individual.\"\n  ],\n  \"de_ai_title\": \"Steuererleichterungen und Rückerstattung von Strafen für unrechtmäßig inhaftierte US-Bürger.\",\n  \"de_summary\": \"Dieses Gesetz schützt US-Bürger, die unrechtmäßig im Ausland festgehalten oder als Geiseln genommen wurden, vor Steuerstrafen und Zinsen. Die Zeit der Gefangenschaft wird bei der Berechnung von Steuerfristen und -schulden ignoriert. Es ermöglicht auch die Rückerstattung von bereits gezahlten Strafen und Zinsen, die seit dem 1. Januar 2021 angefallen sind.\",\n  \"de_key_points\": [\n    \"Steuerfristen und -anforderungen werden für die gesamte Dauer der unrechtmäßigen Inhaftierung oder Geiselnahme ausgesetzt.\",\n    \"Alle während der Haftzeit (rückwirkend bis zum 1. Januar 2021) festgesetzten oder eingezogenen Steuerstrafen oder Zinsen müssen erstattet oder erlassen werden.\",\n    \"Diese Schutzmaßnahmen gelten auch für den Ehepartner und die Angehörigen der inhaftierten Person.\"\n  ],\n  \"fr_ai_title\": \"Allègement fiscal et remboursement des pénalités pour les Américains détenus ou otages.\",\n  \"fr_summary\": \"Cette loi protège les citoyens américains détenus illégalement ou pris en otage à l'étranger contre les pénalités et les intérêts fiscaux. La période de captivité ne sera pas prise en compte dans le calcul des délais fiscaux. Elle établit également un programme pour rembourser les pénalités et intérêts déjà payés par l'otage ou sa famille depuis le 1er janvier 2021.\",\n  \"fr_key_points\": [\n    \"Les délais et obligations fiscales sont suspendus pendant toute la période de détention illégale ou de prise d'otage à l'étranger.\",\n    \"Toutes les pénalités, intérêts ou amendes fiscales imposées ou perçues pendant la période de détention (à partir du 1er janvier 2021) doivent être remboursés ou annulés.\",\n    \"Ces protections s'étendent au conjoint et aux personnes à charge de l'individu détenu.\"\n  ],\n  \"es_ai_title\": \"Alivio fiscal y reembolso de multas para estadounidenses detenidos o rehenes en el extranjero.\",\n  \"es_summary\": \"Esta ley protege a los ciudadanos estadounidenses detenidos ilegalmente o tomados como rehenes en el extranjero de incurrir en multas e intereses fiscales. El tiempo pasado en cautiverio no se tendrá en cuenta al calcular los plazos fiscales. También establece un programa para reembolsar las multas e intereses ya pagados por el rehén o su familia desde el 1 de enero de 2021.\",\n  \"es_key_points\": [\n    \"Los plazos y requisitos fiscales se suspenden durante todo el período en que un individuo esté detenido ilegalmente o tomado como rehén en el extranjero.\",\n    \"Cualquier multa, interés o recargo fiscal evaluado o cobrado durante el período de detención (con efecto retroactivo al 1 de enero de 2021) debe ser reembolsado o cancelado.\",\n    \"Estas protecciones se extienden al cónyuge y a las personas dependientes del individuo detenido.\"\n  ],\n  \"it_ai_title\": \"Agevolazioni fiscali e rimborso delle sanzioni per gli americani detenuti o ostaggi.\",\n  \"it_summary\": \"Questa legge protegge i cittadini statunitensi detenuti illegalmente o presi in ostaggio all'estero da sanzioni e interessi fiscali. Il periodo di prigionia non sarà considerato nel calcolo delle scadenze fiscali. Stabilisce inoltre un programma per rimborsare le sanzioni e gli interessi già pagati dall'ostaggio o dalla sua famiglia a partire dal 1° gennaio 2021.\",\n  \"it_key_points\": [\n    \"Le scadenze e gli obblighi fiscali sono sospesi per l'intero periodo in cui un individuo è detenuto illegalmente o tenuto in ostaggio all'estero.\",\n    \"Qualsiasi sanzione, interesse o multa fiscale valutata o riscossa durante il periodo di detenzione (retroattiva al 1° gennaio 2021) deve essere rimborsata o annullata.\",\n    \"Queste protezioni si estendono al coniuge e alle persone a carico dell'individuo detenuto.\"\n  ],\n  \"nl_ai_title\": \"Belastingverlichting en terugbetaling van boetes voor Amerikaanse gijzelaars.\",\n  \"nl_summary\": \"Deze wet beschermt Amerikaanse burgers die onrechtmatig in het buitenland worden vastgehouden of gegijzeld tegen het oplopen van belastingboetes en rente. De tijd die in gevangenschap is doorgebracht, wordt buiten beschouwing gelaten bij het berekenen van belastingdeadlines. Het stelt ook een programma in om boetes en rente terug te betalen die de gijzelaar of hun familie sinds 1 januari 2021 al hebben betaald.\",\n  \"nl_key_points\": [\n    \"Belastingdeadlines en -vereisten worden opgeschort voor de gehele periode dat een persoon onrechtmatig wordt vastgehouden of gegijzeld in het buitenland.\",\n    \"Alle belastingboetes, rente of heffingen die tijdens de detentieperiode zijn opgelegd of geïnd (met terugwerkende kracht tot 1 januari 2021) moeten worden terugbetaald of kwijtgescholden.\",\n    \"Deze bescherming geldt ook voor de echtgenoot en de personen ten laste van de gedetineerde.\"\n  ],\n  \"pt_ai_title\": \"Alívio fiscal e reembolso de multas para americanos detidos ou reféns no estrangeiro.\",\n  \"pt_summary\": \"Esta lei protege os cidadãos dos EUA detidos ilegalmente ou feitos reféns no estrangeiro de incorrerem em multas e juros fiscais. O tempo passado em cativeiro será desconsiderado no cálculo dos prazos fiscais. Também estabelece um programa para reembolsar multas e juros já pagos pelo refém ou sua família desde 1 de janeiro de 2021.\",\n  \"pt_key_points\": [\n    \"Os prazos e requisitos fiscais são suspensos durante todo o período em que um indivíduo estiver detido ilegalmente ou feito refém no estrangeiro.\",\n    \"Quaisquer multas, juros ou encargos fiscais avaliados ou cobrados durante o período de detenção (retroativos a 1 de janeiro de 2021) devem ser reembolsados ou cancelados.\",\n    \"Estas proteções estendem-se ao cônjuge e aos dependentes do indivíduo detido.\"\n  ],\n  \"category\": [\n    \"Taxes\"\n  ]\n}"
    }
  ]
}