119-s2141

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2141 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 2141

 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.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 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

_______________________________________________________________________

 A BILL

 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.
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