The main purpose of this legislation is to provide relief for U.S. nationals who have been unlawfully or wrongfully detained or held hostage abroad. Specifically, it aims to postpone tax deadlines and reimburse any late fees incurred during their detention. This is intended to alleviate the financial burden on individuals who are unable to meet their tax obligations due to circumstances beyond their control. Key provisions of the legislation include the suspension of tax deadlines for individuals who are unlawfully detained or held hostage.