Comprehensive Hostage Compensation Act

Comprehensive Hostage Compensation Act - Conveys the blocked assets of a foreign country to the United States if such assets were blocked as a result of the holding hostage of U.S. citizens in violation of such foreign country's international obligations. Establishes a claims fund in the U.S. Treasury, designated by the name of such foreign government, to receive such assets.

Directs the Secretary of the Treasury to use such fund to pay U.S. citizens held hostage or their legal representatives a specified amount based on the number of days such citizens were held hostage. States that any remaining amounts in such fund shall be paid, in the following order of priority, to: (1) the estates of military personnel who died while performing duties in connection with such hostages; (2) Federal agencies which have incurred expenses in connection with such hostages; and (3) miscellaneous receipts of the Treasury. Limits administrative expenses to five percent. Stipulates that such payments shall not divest U.S. claimants of their rights against such foreign government. Exempts such payments from income and estate taxation.