S 2141 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
Intelligence Community Workforce Agility Protection Act of 2025
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.
Summary
This bill amends the Internal Revenue Code to expand tax treatment for moving expenses for employees and new appointees of the intelligence community who relocate due to a change in assignment. Under the amendments, intelligence community employees (other than members of the Armed Forces) can deduct eligible moving expenses from their taxable income, similar to certain other government employees. The bill also excludes qualified moving expense reimbursements from being treated as taxable income for these intelligence community employees. The purpose is to facilitate workforce movement for mission-critical needs while reducing the tax burden on relocating employees. The changes are effective for taxable years beginning after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Cotton, Tom [R-AR] (R-AR)
11 cosponsors
- Sen. Bennet, Michael F. [D-CO] (D-CO)
- Sen. Budd, Ted [R-NC] (R-NC)
- Sen. Collins, Susan M. [R-ME] (R-ME)
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY)
- Sen. Kelly, Mark [D-AZ] (D-AZ)
- Sen. Lankford, James [R-OK] (R-OK)
- Sen. Moran, Jerry [R-KS] (R-KS)
- Sen. Rounds, Mike [R-SD] (R-SD)
- Sen. Warner, Mark R. [D-VA] (D-VA)
- Sen. Warnock, Raphael G. [D-GA] (D-GA)
- Sen. Young, Todd [R-IN] (R-IN)
Money behind the sponsor
Top reported contributors to Tom Cotton’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $80,461
- APOLLO MANAGEMENT $25,600
- APOLLO GLOBAL MANAGEMENT $19,800
- BRODIE GENERATIONAL CAPITAL PARTNERS $13,200
- APOLLO $11,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Tom Cotton → · Outside spending →
Actions (2)
- Jun 23, 2025 Read twice and referred to the Committee on Finance. · senate
- Jun 23, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
June 23, 2025
Mr. Cotton (for himself, Mr. Warner, Ms. Collins, Mr. Lankford, Mr. Kelly, Mr. Moran, Mr. Budd, Mr. Rounds, Mr. Young, Mr. Bennet, and Mrs. Gillibrand) 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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Intelligence Community Workforce Agility Protection Act of 2025”.
SEC. 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 the date of the enactment of this Act. <all>
Comments