---
title: "A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention."
identifier: "117-S-5320"
congress: 117
bill_number: 5320
bill_type: "S"
version_code: "is"
version_type: "Introduced in Senate"
bill_url: "https://chamberzero.com/congresses/117/bills/s/5320"
source: "https://www.congress.gov/bill/117th-congress/senate-bill/5320"
site: "Chamber Zero"
site_url: "https://chamberzero.com"
rendered_at: "2026-06-03T23:39:37.878Z"
---
# Full Text Index

Full inline text is not available for this bill version in the current text index, but the section-level markdown is available below.

- [SECTION 1 Suspension of fines and interest on tax delinquencies of certain imprisoned expatriates](/congresses/117/bills/s/5320/sections/1-section-one.md)