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.