S.2141

Expands tax treatment of moving expenses for intelligence community employees and appointees relocating due to assignment changes.

The Intelligence Community Workforce Agility Protection Act of 2025 amends the Internal Revenue Code to expand the treatment of moving expenses for employees and new appointees in the intelligence community who relocate due to a change in assignment. This change aims to facilitate the movement of intelligence community members to meet mission-critical needs and reduce tax burdens on public servants relocating for duty. The amendments apply to taxable years beginning after the enactment of this Act.