June 23, 2025
Mr. Cotton (for himself, Mr. Warner, Ms. Collins, Mr. Lankford, Mr. Kelly, Mr. Moran, Mr. Budd, Mr. Rounds, Mr. Young, Mr. Bennet, and Mrs. Gillibrand) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to expand the treatment of moving expenses to employees and new appointees in the intelligence community who move pursuant to a change in assignment that requires relocation, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Intelligence Community Workforce Agility Protection Act of 2025
.
Sec. 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.