S. 2141

119 S2141 IS: Intelligence Community Workforce Agility Protection Act of 2025
 U.S. Senate
 2025-06-23
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 II  119th CONGRESS  1st Session  S. 2141  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.
1.
Short title
This Act may be cited as the   Intelligence Community Workforce Agility Protection Act of 2025  .
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.