Title: Intelligence Community Workforce Agility Protection Act of 2020
Policy area: Taxation

Summary:
Intelligence Community Workforce Agility Protection Act of 2020
This bill allows a current tax deduction for the moving expenses of an employee or new appointee of the intelligence community who moves due to a change in assignment that requires relocation. It also allows a current tax exclusion for such employees or appointees for moving expense reimbursements. Under current law, the tax deduction and exclusion for the moving expenses of other taxpayers are suspended for the period beginning in 2018 through 2025.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3675 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3675

 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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 11, 2020

 Mr. Burr (for himself and Mr. Warner) 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.

    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 2020''.

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 December 31, 2017.
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