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The End Tax Penalties on American Hostages Act aims to provide tax relief to U.S. nationals who have been unlawfully or wrongfully detained or held hostage outside the United States. Specifically, the bill amends the Internal Revenue Code to disregard the period of detention or hostage status when calculating tax deadlines, interest, penalties, and additional amounts owed. This means that affected individuals and their spouses will not be penalized for late tax filings or payments during the time they were detained abroad. The bill also requires the Secretary of State and the Attorney General to provide lists of qualifying individuals to the Treasury Department to ensure proper application of these provisions. Additionally, the bill establishes a program to refund or abate penalties and interest that eligible individuals may have already paid for tax years dating back to January 1, 2021. The Treasury Department is tasked with updating its systems to accommodate these changes and notify eligible individuals about their potential refunds. This legislation recognizes the unique hardships faced by hostages and detainees by preventing tax penalties from compounding their difficulties and providing financial relief for past penalties incurred during their captivity.