Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses
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Section 217(k) is amended— by striking , and before January 1, 2026 , and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 Section 217(k), as amended by subsection (a), is further amended— by striking and inserting “ 2017 .—Except in the case 2017 .— Except in the case , and by adding at the end the following new paragraph: 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 which requires relocation shall be treated for purposes of this section in the same manner as an individual to whom subsection
(g)applies. . Section 132(g)(2) is amended— by striking , and before January 1, 2026 , and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 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, 2025.
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Sec. 70113
Extension and modification of limitation on deduction and exclusion for moving expenses
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