S. 2967 — Introduced in Senate

II 118th CONGRESS 1st Session S. 2967 IN THE SENATE OF THE UNITED STATES September 28 (legislative day, September 22), 2023Mr. Rubio (for himself, Mr. Warner, Mr. Moran, Ms. Collins, Mrs. Gillibrand, Mr. Rounds, and Mr. Bennet) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To 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.