S.Amdt. 3890

SA 3890. Mr. RUBIO (for himself, Mr. Warner, Mr. Bennet, Mr. Blunt,
Mr. Burr, Mr. Casey, Ms. Collins, Mr. Cotton, Mrs. Feinstein, Mrs.
Gillibrand, Mr. Heinrich, Mr. King, Mr. Risch, Mr. Sasse, and Mr.
Wyden) submitted an amendment intended to be proposed to amendment SA
3867 submitted by Mr. Reed and intended to be proposed to the bill H.R.
4350, to authorize appropriations for fiscal year 2022 for military
activities of the Department of Defense, for military construction, and
for defense activities of the Department of Energy, to prescribe
military personnel strengths for such fiscal year, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. __. 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,
2017.
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