S. 2141 — Intelligence Community Workforce Agility Protection Act of 2025

This section expands the moving expense deduction under IRC §217(k) and the exclusion for qualified moving expense reimbursements under IRC §132(g)(2)—currently available only to active-duty military members changing stations—to employees and new appointees of the intelligence community (excluding armed forces members) who relocate pursuant to a change in assignment. The amendments apply to taxable years beginning after enactment.