I 
118TH CONGRESS 
1ST SESSION H. R. 6778 
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 HOUSE OF REPRESENTATIVES 
DECEMBER 13, 2023 
Mr. WENSTRUP
(for himself, Ms. PLASKETT, Mr. LAHOOD, and Mr. 
FITZPATRICK) introduced the following bill; which was referred to the 
Committee on Ways and Means 
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 pur-
suant to a change in assignment that requires relocation, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Intelligence Commu-
nity Workforce Agility Protection Act of 2023’’. 
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SEC. 2. EXPANSION OF TREATMENT OF MOVING EXPENSES. 
(a) PURPOSE.—The purpose of this section is to fa-
cilitate the movement of members of the intelligence com-
munity to meet mission critical needs and to reduce unin-
tended tax burdens imposed on public servants in relo-
cating duty stations. 
(b) DEDUCTION.—Section 217(k) of the Internal 
Revenue Code of 1986 is amended by inserting ‘‘or an em-
ployee 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 
December 31, 2019. 
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SEC. 3. TRAVELING EXPENSES. 
(a) IN GENERAL.—The last sentence of subsection 
(a) of section 162 of the Internal Revenue Code of 1986 
is amended by inserting ‘‘, or is certified by the Director 
of National Intelligence (or designee thereof) as traveling 
on behalf of the United States in temporary duty status 
in furtherance of an authorized intelligence activity’’ after 
‘‘a Federal crime’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
Æ 
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