[Congressional Record Volume 167, Number 188 (Tuesday, October 26, 2021)]
[Senate]
[Page S7378]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3890. Mr. RUBIO (for himself, Mr. Warner, Mr. Bennet, Mr. Blunt, 
Mr. Burr, Mr. Casey, Ms. Collins, Mr. Cotton, Mrs. Feinstein, Mrs. 
Gillibrand, Mr. Heinrich, Mr. King, Mr. Risch, Mr. Sasse, and Mr. 
Wyden) submitted an amendment intended to be proposed to amendment SA 
3867 submitted by Mr. Reed and intended to be proposed to the bill H.R. 
4350, to authorize appropriations for fiscal year 2022 for military 
activities of the Department of Defense, for military construction, and 
for defense activities of the Department of Energy, to prescribe 
military personnel strengths for such fiscal year, and for other 
purposes; which was ordered to lie on the table; as follows:

        At the appropriate place, insert the following:

     SEC. __. 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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