Title: Keeping the Promise to American Public Servants Act of 2018
Policy area: Taxation

Summary:
Keeping the Promise to American Public Servants Act of 2018
This bill amends the Internal Revenue Code to allow federal employees to deduct certain moving expenses that are reimbursed or furnished in kind to an individual.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7254 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 7254

 To amend the Internal Revenue Code of 1986 to allow the deduction of 
                 moving expenses of Federal employees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 11, 2018

   Mr. Heck 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 allow the deduction of 
                 moving expenses of Federal employees.

    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 ``Keeping the Promise to American 
Public Servants Act of 2018''.

SEC. 2. TREATMENT OF MOVING EXPENSES FOR FEDERAL EMPLOYEES DURING 
              SUSPENSION OF DEDUCTION.

    (a) In General.--Section 217 of the Internal Revenue Code of 1986 
is amended by redesignating subsections (j) and (k) as subsections (k) 
and (l), respectively, and by inserting after subsection (i) the 
following new subsection:
    ``(j) Moving Expenses for Federal Employees.--In the case of moving 
expenses reimbursed or furnished in kind to an individual--
            ``(1) pursuant to chapter 41, or subchapter II of chapter 
        57, of title 5, United States Code, and
            ``(2) with respect to a move--
                    ``(A) between a location inside the continental 
                United States and a location outside the continental 
                United States,
                    ``(B) between Alaska and Hawaii, or
                    ``(C) between Alaska or Hawaii and a location 
                outside the continental United States (other than 
                Alaska or Hawaii),
the limitations under subsection (c) shall not apply, subsection (l) 
shall not apply, and the individual shall be treated for purposes of 
this section as commencing work as an employee at a new principal place 
of work. For purposes of the preceding sentence, the term `continental 
United States' means the several States and the District of Columbia, 
but does not include Alaska or Hawaii.''.
    (b) Qualified Moving Expense Reimbursement.--Section 132(g)(2) of 
such Code is amended by inserting ``, or a payment or reimbursement 
described in section 217(j) (relating to moving expenses for Federal 
employees),'' after ``change of station,''.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.
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