Intelligence Community Workforce Agility Protection Act of 2020

II 116TH CONGRESS 2D SESSION S. 3675 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. IN THE SENATE OF THE UNITED STATES MAY 11, 2020 Mr. BURR (for himself and Mr. WARNER) 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 pur- suant to a change in assignment that requires relocation. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Intelligence Commu- 4 nity Workforce Agility Protection Act of 2020’’. 5 SEC. 2. EXPANSION OF TREATMENT OF MOVING EXPENSES. 6 (a) PURPOSE.—The purpose of this section is to fa- 7 cilitate the movement of members of the intelligence com- 8 VerDate Sep 11 2014 18:42 May 22, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S3675.IS S3675 pamtmann on DSKBC07HB2PROD with BILLS 2 •S 3675 IS munity to meet mission critical needs and to reduce unin- 1 tended tax burdens imposed on public servants in relo- 2 cating duty stations. 3 (b) DEDUCTION.—Section 217(k) of the Internal 4 Revenue Code of 1986 is amended by inserting ‘‘or an em- 5 ployee or new appointee of the intelligence community (as 6 defined in section 3 of the National Security Act of 1947 7 (50 U.S.C. 3003)) (other than a member of the Armed 8 Forces of the United States) who moves pursuant to a 9 change in assignment that requires relocation’’ after ‘‘to 10 whom subsection (g) applies’’. 11 (c) EXCLUSION FOR QUALIFIED MOVING EXPENSE 12 REIMBURSEMENTS.—Section 132(g)(2) of the Internal 13 Revenue Code of 1986 is amended by inserting ‘‘or an em- 14 ployee or new appointee of the intelligence community (as 15 defined in section 3 of the National Security Act of 1947 16 (50 U.S.C. 3003)) (other than a member of the Armed 17 Forces of the United States) who moves pursuant to a 18 change in assignment that requires relocation’’ after 19 ‘‘change of station’’. 20 (d) EFFECTIVE DATE.—The amendments made by 21 this section shall apply to taxable years beginning after 22 December 31, 2017. 23 Æ VerDate Sep 11 2014 18:42 May 22, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S3675.IS S3675 pamtmann on DSKBC07HB2PROD with BILLS