Sec. 310. Expansion of treatment of moving expenses
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/bill/117/hr/8367/rh/section-310·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 ( after 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 to whom subsection
(g)applies . 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 ( after 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 change of station . The amendments made by this section shall apply to taxable years beginning after December 31, 2021.
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Sec. 310
Expansion of treatment of moving expenses
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