119-S2141

Bill is currently in: Senate
Path to Law
House Senate President

119th CONGRESS

1st Session

S. 2141

1. Short title
2. Expansion of treatment of moving expenses

1. Short title

This Act may be cited as the "Intelligence Community Workforce Agility Protection Act of 2025".

2. Expansion of treatment of moving expenses

(a) Purpose - The purpose of this section is to facilitate the movement of members of the intelligence community to meet mission critical needs and to reduce unintended tax burdens imposed on public servants in relocating duty stations.

(b) Deduction - Section 217(k) of the Internal Revenue Code of 1986 is amended by inserting "or an employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (50 U.S.C. 3003)) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment that requires relocation" after "to whom subsection (g) applies".

(c) Exclusion for qualified moving expense reimbursements - Section 132(g)(2) of the Internal Revenue Code of 1986 is amended by inserting ", or an employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (50 U.S.C. 3003)) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment that requires relocation" after "change of station".

(d) Effective date - The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.