118 HR 6778 IH: Intelligence Community Workforce Agility Protection Act of 2023 U.S. House of Representatives 2023-12-13 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I118th CONGRESS1st SessionH. R. 6778IN THE HOUSE OF REPRESENTATIVESDecember 13, 2023Mr. Wenstrup (for himself, Ms. Plaskett, Mr. LaHood, and Mr. Fitzpatrick) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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 2023.

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, 2019.

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.