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HB 3368

Relating to district attorneys; prescribing an effective date.

2025 Regular Session Introduced by Court Boice

The bill postpones tax payments for eligible U.S. nationals detained or held hostage abroad, waiving interest and penalties and blocking tax-collection actions during detention and

In committee upon adjournment.
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Bill Summary · HB 3368

HB 3368 — American Hostage Tax Liability Postponement Act (2025)

Summary / Purpose

HB 3368 creates a statutory postponement of tax liabilities for certain U.S. nationals who were unlawfully or wrongfully detained abroad or taken hostage. The bill delays collection obligations and protects affected individuals from interest, penalties, and tax-driven property sales for the duration of their detention plus a 90‑day period after release.

Key provisions

  • Postponement period: Any tax liability of an eligible person is postponed during the period they were unlawfully/wrongfully detained or held hostage abroad and remains postponed until 90 days after they are no longer detained/held.
  • Interest and penalties: The person is exempt from paying any interest or penalty that accrues while the tax liability is postponed.
  • Property tax sales: Property owned by an eligible person may not be sold for unpaid taxes under Section 21‑205 of the Property Tax Code during the postponement period.
  • Spousal coverage: The same postponement and protections apply to the spouse of an eligible person.
  • Scope: Applicability includes tax liabilities owed to the State of Illinois and any unit of local government — explicitly noting taxes under the Illinois Income Tax Act and the Property Tax Code, but not limited to those.
  • Administration: The Illinois Department of Revenue may adopt rules to implement the Act. County treasurers and local corporate authorities may adopt ordinances, rules, or policies necessary to implement the Act.
  • Home rule: The bill preempts inconsistent home rule tax authority consistent with the Illinois Constitution (denial/limitation of home rule powers).
  • Construction and severability: The Act must be liberally construed to achieve its postponement purpose; invalid provisions do not affect remaining provisions.
  • Effective date: Takes effect upon becoming law.

Definitions / Eligibility

  • "Person" is defined as an individual who is (i) a U.S. national unlawfully or wrongfully detained abroad as determined under federal statute cited in the bill, or (ii) a U.S. national taken hostage abroad as determined by findings of the Hostage Recovery Fusion Cell (federal statute cited). (The bill ties eligibility to applicable federal determinations.)

Who is affected

  • Directly: Eligible detained/hostage U.S. nationals and their spouses — they receive a postponement of tax payment obligations and relief from penalties/interest during the covered period.
  • Indirectly: State and local taxing authorities, county treasurers, and units of local government will need to adjust collection and enforcement practices; timing of revenues may be affected.

Administrative and procedural notes

  • The Department of Revenue and local authorities are authorized to adopt implementing rules and ordinances.
  • The bill was introduced in the 104th General Assembly (first reading Feb 18, 2025) and has progressed through committee and calendars. Current status: Rule 19(a) / Re‑referred to Rules Committee. A companion bill is SB 1364.
  • Sponsors include Rep. Daniel Didech (primary) with co‑sponsors Rep. Bob Morgan, Rep. Joe C. Sosnowski, Rep. Curtis J. Tarver II, Rep. Margaret Croke, and Rep. Jaime M. Andrade Jr.

Practical effect

HB 3368 does not forgive tax obligations; it postpones collection and prohibits interest/penalties and certain tax-enforced sales during detention and for 90 days after release. Implementation will require rulemaking and coordination between state and local tax officials to apply federal determinations of detention/hostage status and to manage collection timing.

Compiled from official sources — confirm details with the bill’s official record.

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