Extension and Modification of Limitation on Deduction and Exclusion for Moving Expenses
Section 70113 · Sec. 70113 ·
What this chapter is about
This part takes the end date off two limits on moving expenses. One is a deduction and one is a tax free payment. It then carves out staff of the intelligence community who move on orders. The changes start with tax years after December 31, 2025.
“Section 217(k) is amended-- (1) by striking ", and before January 1, 2026", and”
The section strikes the words and before January 1, 2026 from section 217(k) of the Internal Revenue Code of 1986, and replaces 2018 Through 2025 in the heading with Beginning After 2017.
What the document actually says
“Section 217(k) is amended-- (1) by striking ", and before January 1, 2026", and”
That sentence, in plain words
Words setting an end date are taken out. Those words were and before January 1, 2026.
What this is about
The heading is reworded to match. It now reads beginning after 2017. So the limit carries on with no end year.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 70113 in the PDF
What the document says
“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.”
The section adds a new paragraph (2) to section 217(k) of the Internal Revenue Code of 1986 treating an employee or new appointee of the intelligence community, as defined in section 3 of the National Security Act of 1947, other than a member of the Armed Forces, who moves because of a change in assignment requiring relocation, the same way as an individual covered by subsection (g).
What the document actually says
“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.”
That sentence, in plain words
Staff of the intelligence community are treated apart. That covers new hires as well. They must be moving because their posting changed. Armed Forces members are not covered here.
What this is about
They are put on the same footing as another group. That group is named in the tax code. What it gets is not recorded here.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
“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".”
The section strikes the words and before January 1, 2026 from section 132(g)(2) of the Internal Revenue Code of 1986 and replaces 2018 Through 2025 in the heading with Beginning After 2017, then inserts words extending the provision to an employee or new appointee of the intelligence community, other than a member of the Armed Forces, who moves because of a change in assignment requiring relocation.
What the document actually says
“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".”
That sentence, in plain words
New words are put into a rule on tax free moving pay. They add staff of the intelligence community. They must be moving because their posting changed.
What this is about
The same rule also loses its end date. So it carries on with no end year. Armed Forces members are left out of the new wording.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70113 in the PDF
What the document says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
The section applies its amendments to taxable years beginning after December 31, 2025.
What the document actually says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
That sentence, in plain words
The changes start with tax years that begin after December 31, 2025.
What this is about
Earlier tax years are not touched. The old rules still hold for them. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Each distinct thing the section does: strike the end date and reword the heading of the deduction limit, carve out the intelligence community for the deduction, strike the end date and reword the heading of the exclusion limit, carve out the intelligence community for the exclusion, and fix the effective date.
The paragraph designation added to section 217(k) so a new paragraph could follow.
The section works by amending sections 217(k) and 132(g)(2) of the Internal Revenue Code of 1986 and points to section 3 of the National Security Act of 1947, none of which is indexed here.
