§ 217. Moving expenses

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1964

   Revenue Act of 1964

   Pub. L. 88–272 title II § 213(a)(1) · 78 Stat. 19

   Enacted · 26 U.S.C. § 217

   Added Pub. L. 88–272, title II, § 213(a)(1), Feb. 26, 1964, 78 Stat. 50

   Source evidence

   Code source credit
   Added Pub. L. 88–272, title II, § 213(a)(1), Feb. 26, 1964, 78 Stat. 50

   Enacted provision · exact public law section
   (1) Part VII of subchapter B of chapter 1 (relating to additional itemized deductions for individuals) is amended by redesignating section 217 as section 218 and by inserting after section 216 the following new section: “SEC. 217. MOVING EXPENSES. “(a) Deduction Allowed.— There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee at a new principal place of work. “(b) Definition of Moving Expenses.— “(1) In general.— For purposes of this section, the term ‘moving expenses’ means only the reasonable expenses— “(A) of moving household goods and personal effects from the former residence to the new residence, and “(B) of traveling (including meals and lodging) from the former residence to the new place of residence. “(2) Individuals other than taxpayer.— In the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household. “(c) Conditions for Allowance.— No deduction shall be allowed under this section unless— “(1) the taxpayer’s new principal place of work— “(A) is at least 20 miles farther from his former residence than was his former principal place of work, or “(B) if he had no former principal place of work, is at least 20 miles from his former residence, and “(2) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks. “(d) Rules for Application of Subsection (c)(2).— “(1) Subsection (c) (2) shall not apply to any item to the extent that the taxpayer receives reimbursement or other expense allowance from his employer for such item. “(2) If a taxpayer has not satisfied the condition of subsection (c)(2) before the time prescribed by law (including extensions thereof) for filing the return for the taxable year during which he paid or incurred moving expenses which would otherwise be deductible under this section, but may still satisfy such condition, then such expenses may (at the election of the taxpayer) be deducted for such taxable year notwithstanding subsection (c) (2). “(3) If— “(A) for any taxable year moving expenses have been deducted in accordance with the rule provided in paragraph (2), and “(B) the condition of subsection (c) (2) is not satisfied by the close of the subsequent taxable year, then an amount equal to the expenses which were so deducted shall be included in gross income for such subsequent taxable year. “(e) Disallowance of Deduction With Respect to Reimbursements Not Included in Gross Income.— No deduction shall be allowed under this section for any item to the extent that the taxpayer receives reimbursement or other expense allowance for such item which is not included in his gross income. “(f) Regulations.— The Secretary or his delegate shall prescribe such regulations as may be necessary to carry out the purposes of this section.”

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title II § 231(a) · 83 Stat. 487

   Changed · 26 U.S.C. § 217

   Pub. L. 91–172 substantially reenacted existing provisions and extended the coverage to self-employed persons working at the new location for 78 weeks, made it a requirement that the new principal place of work be located 50 miles from the former residence, and redefined the deduction to include costs of house-hunting trips, temporary living expenses prior to locating a new home, and expenses of selling an old home or buying a new one

   Source evidence

   Code amendment note
   Pub. L. 91–172 substantially reenacted existing provisions and extended the coverage to self-employed persons working at the new location for 78 weeks, made it a requirement that the new principal place of work be located 50 miles from the former residence, and redefined the deduction to include costs of house-hunting trips, temporary living expenses prior to locating a new home, and expenses of selling an old home or buying a new one.

   Enacted provision · exact public law section
   (a) Deduction for Moving Expenses.— Section 217 (relating to 78 Stat. 51. 26 USC 217. moving expenses) is amended to read as follows: “SEC. 217. MOVING EXPENSES. “(a) Deduction Allowed.— There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work. “(b) Definition of Moving Expenses.— “(1) In general.— For purposes of this section, the term ‘moving expenses’ means only the reasonable expenses— “(A) of moving household goods and personal effects from the former residence to the new residence, “(B) of traveling (including meals and lodging) from the former residence to the new place of residence, “(C) of traveling (including meals and lodging), after obtaining employment, from the former residence to the general location of the new principal place of work and return, for the principal purpose of searching for a new residence, “(D) of meals and lodging while occupying temporary quarters in the general location of the new principal place of work during any period of 30 consecutive days after obtaining employment, or “(E) constituting qualified residence sale, purchase, or lease expenses. “(2) Qualified residence sale, etc., expenses.— For purposes of paragraph (1)(E), the term ‘qualified residence sale, purchase, or lease expenses’ means only reasonable expenses incident to— “(A) the sale or exchange by the taxpayer or his spouse of the taxpayer’s former residence (not including expenses for work performed on such residence in order to assist in its sale) which (but for this subsection and subsection (e)) would be taken into account in determining the amount realized on the sale or exchange, “(B) the purchase by the taxpayer or his spouse of a new residence in the general location of the new principal place of work which (but for this subsection and subsection (e)) would be taken into account in determining— “(i) the adjusted basis of the new residence, or “(ii) the cost of a loan (but not including any amounts which represent payments or prepayments of interest), “(C) the settlement of an unexpired lease held by the taxpayer or his spouse on property used by the taxpayer as his former residence, or “(D) the acquisition of a lease by the taxpayer or his spouse on property used by the taxpayer as his new residence in the general location of the new principal place of work (not including amounts which are payments or prepayments of rent). “(3) Limitations.— “(A) Dollar limits.— The aggregate amount allowable as a deduction under subsection (a) in connection with a commencement of work which is attributable to expenses described in subparagraph (C) or (D) of paragraph (1) shall not exceed $1,000. The aggregate amount allowable as a deduction under subsection (a) which is attributable to qualified residence sale, purchase, or lease expenses shall not exceed $2,500, reduced by the aggregate amount so allowable which is attributable to expenses described in subparagraph (C) or (D) of paragraph (1). “(B) Husband and wife.— If a husband and wife both commence work at a new principal place of work within the same general location, subparagraph (A) shall be applied as if there was only one commencement of work. In the case of a husband and wife filing separate returns, subparagraph (A) shall be applied by substituting ‘$500’ for ‘$1,000’, and by substituting ‘$1,250’ for ‘$2,500’. “(C) Individuals other than taxpayer.— In the case of any individual other than the taxpayer, expenses referred to in subparagraphs (A) through (D) of paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household. “(c) Conditions for Allowance.— No deduction shall be allowed under this section unless— “(1) the taxpayer’s new principal place of work— “(A) is at least 50 miles farther from his former residence than was his former principal place of work, or “(B) if he had no former principal place of work, is at least 50 miles from his former residence, and “(2) either— “(A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or “(B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a full-time basis, in such general location, during at least 78 weeks, of which not less than 39 weeks are during the 12-month period referred to in subparagraph (A). For purposes of paragraph (1), the distance between two points shall be the shortest of the more commonly traveled routes between such two points. “(d) Rules for Application of Subsection (c)(2).— “(1) The condition of subsection (c)(2) shall not apply if the taxpayer is unable to satisfy such condition by reason of— “(A) death or disability, or “(B) involuntary separation (other than for willful misconduct) from the service of, or transfer for the benefit of, an employer after obtaining full-time employment in which the taxpayer could reasonably have been expected to satisfy such condition. “(2) If a taxpayer has not satisfied the condition of subsection (c)(2) before the time prescribed by law (including extensions thereof) for filing the return for the taxable year during which he paid or incurred moving expenses which would otherwise be deductible under this section, but may still satisfy such condition, then such expenses may (at the election of the taxpayer) be deducted for such taxable year notwithstanding subsection (c)(2). “(3) If— “(A) for any taxable year moving expenses have been deducted in accordance with the rule provided in paragraph (2), and “(B) the condition of subsection (c)(2) cannot be satisfied at the close of a subsequent taxable year, then an amount equal to the expenses which were so deducted shall be included in gross income for the first such subsequent taxable year. “(e) Denial of Double Benefit.— The amount realized on the sale of the residence described in subparagraph (A) of subsection (b)(2) shall not be decreased by the amount of any expenses described in such subparagraph which are allowed as a deduction under subsection (a), and the basis of a residence described in subparagraph (B) of subsection (b)(2) shall not be increased by the amount of any expenses described in such subparagraph which are allowed as a deduction under subsection (a). This subsection shall not apply to any expenses with respect to which an amount is included in gross income under subsection (d)(3). “(f) Rules for Self-Employed Individuals.— “(1) Definition.— For purposes of this section, the term ‘self-employed individual’ means an individual who performs personal services— “(A) as the owner of the entire interest in an unincorporated trade or business, or “(B) as a partner in a partnership carrying on a trade or business. “(2) Rule for application of subsections (b)(1)(c) and (d).— For purposes of subparagraphs (C) and (D) of subsection (b)(1), an individual who commences work at a new principal place of work as a self-employed individual shall be treated as having obtained employment when he has made substantial arrangements to commence such work. “(g) Regulations.— The Secretary or his delegate shall prescribe such regulations as may be necessary to carry out the purposes of this section.”

3. 1976

   Pub. L. 94–455 § 506(b)(1) · 90 Stat. 1520

   1. Substituted · 26 U.S.C. § 217(b)(3)(A)

      Pub. L. 94–455, § 506(b)(1), (2), substituted “$1,500” for “$1,000” after “lease expenses shall not exceed”

   2. Substituted · 26 U.S.C. § 217(b)(3)(A)

      Pub. L. 94–455, § 506(b)(1), (2), substituted “$3,000” for “$2,500” after “lease expenses shall not exceed”

   Source evidence

   Code amendment note
   Subsec. (b)(3)(A). Pub. L. 94–455, § 506(b)(1), (2), substituted “$1,500” for “$1,000” after “(1) shall not exceed” and “$3,000” for “$2,500” after “lease expenses shall not exceed”.

   Enacted provision · exact public law section
   (1) Certain expenses of traveling, meals, and lodging after obtaining employment.— The first sentence of subparagraph (A) of section 217(b)(3) (relating to dollar limits) is amended by Striking out “$1,000” and inserting in lieu thereof “$1,500”.

4. 1976

   Pub. L. 94–455 § 506(b)(3) · 90 Stat. 1520

   1. Substituted · 26 U.S.C. § 217(b)(3)(B)

      Pub. L. 94–455, § 506(b)(3), substituted “ ‘$750’ for ‘$1,500’ ” for “ ‘$500’ for ‘$1,000’ ” after “and by substituting”

   2. Substituted · 26 U.S.C. § 217(b)(3)(B)

      Pub. L. 94–455, § 506(b)(3), substituted “ ‘$1,500’ for ‘$3,000’ ” for “ ‘$1,250’ for ‘$2,500’ ” after “and by substituting”

   Source evidence

   Code amendment note
   Subsec. (b)(3)(B). Pub. L. 94–455, § 506(b)(3), substituted “ ‘$750’ for ‘$1,500’ ” for “ ‘$500’ for ‘$1,000’ ” after “applied by substituting” and “ ‘$1,500’ for ‘$3,000’ ” for “ ‘$1,250’ for ‘$2,500’ ” after “and by substituting”.

   Enacted provision · exact public law section
   (3) Separate returns.— The second sentence of subparagraph (B) of section 217(b)(3) (relating to dollar limits in the case of husband and wife) is amended to read as follows: “In the case of a husband and wife filing separate returns, subparagraph (A) shall be applied by substituting ‘$750’ for ‘$1,500’, and by substituting ‘$1,500’ for ‘$3,000’.”

5. 1976

   Pub. L. 94–455 § 506(a) · 90 Stat. 1520

   Substituted · 26 U.S.C. § 217(c)(1)(A); 26 U.S.C. § 217(c)(1)(B)

   Pub. L. 94–455, § 506(a), substituted “35” for “50” after “at least”

   Source evidence

   Code amendment note
   Subsec. (c)(1)(A), (B). Pub. L. 94–455, § 506(a), substituted “35” for “50” after “at least”.

   Enacted provision · exact public law section
   (a) Decrease in Mileage Test From 50 Miles to 35 Miles.— Paragraph (1) of section 217(c) (relating to conditions for allowance of deduction for moving expenses) is amended by striking out “50 miles” each place it appears and inserting in lieu thereof “35 miles”.

6. 1976

   Pub. L. 94–455 title V § 506 · 90 Stat. 1520

   1. Added · 26 U.S.C. § 217(g); 26 U.S.C. § 217(h)

      Pub. L. 94–455, §§ 506(c), 1906(b)(13)(A), added subsec. (g)

   2. Redesignated · 26 U.S.C. § 217(g); 26 U.S.C. § 217(h)

      Pub. L. 94–455, §§ 506(c), 1906(b)(13)(A), redesignated former subsec. (g) as (h)

   3. Struck · 26 U.S.C. § 217(g); 26 U.S.C. § 217(h)

      Pub. L. 94–455, §§ 506(c), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsecs. (g), (h). Pub. L. 94–455, §§ 506(c), 1906(b)(13)(A), added subsec. (g), redesignated former subsec. (g) as (h) and struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   SEC. 506. MOVING EXPENSES. (a) Decrease in Mileage Test From 50 Miles to 35 Miles.— Paragraph (1) of section 217(c) (relating to conditions for allowance of deduction for moving expenses) is amended by striking out “50 miles” each place it appears and inserting in lieu thereof “35 miles”. (b) Increase in Dollar Amounts.— (1) Certain expenses of traveling, meals, and lodging after obtaining employment.— The first sentence of subparagraph (A) of section 217(b)(3) (relating to dollar limits) is amended by Striking out “$1,000” and inserting in lieu thereof “$1,500”. (2) Aggregate dollar limit.— The second sentence of subparagraph (A) of section 217(b)(3) is amended by striking out “$2,500” and inserting in lieu thereof “$3,000”. (3) Separate returns.— The second sentence of subparagraph (B) of section 217(b)(3) (relating to dollar limits in the case of husband and wife) is amended to read as follows: “In the case of a husband and wife filing separate returns, subparagraph (A) shall be applied by substituting ‘$750’ for ‘$1,500’, and by substituting ‘$1,500’ for ‘$3,000’.” (c) Rules for Members of the Armed Forces of the United States.— Section 217 is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: “(g) Rules for Members of the Armed Forces of the United States.— In the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station— “(1) the limitations under subsection (c) shall not apply; “(2) any moving and storage expenses which are furnished in kind (or for which reimbursement or an allowance is provided, but only to the extent of the expenses paid or incurred) to such member, his spouse, or his dependents, shall not be includible in gross income, and no reporting with respect to such expenses shall be required by the Secretary of Defense or the Secretary of Transportation, as the care may be; and “(3) if moving and storage expenses are furnished in kind (or if reimbursement, or an allowance for such expenses is provided) to such member’s spouse and his dependents with regard to moving to a location other than the one to which such member moves (or from a location other than the one from which such member moves), this section shall apply with respect to the moving expenses of his spouse and dependents— “(A) as if his spouse commenced work as an employee at a new principal place of work at such location; “(B) for purposes of subsection (b)(3), as if such place of work was within the same general location as the member’s new principal place, of work, and “(C) without regard to the limitations under subsection (c)” (d) Effective Date.— The amendments made by subsections (a) 26 USC 217 note. and (b) shall apply to taxable years beginning after December 31, 1976.

7. 1978

   Tax Treatment Extension Act of 1977

   Pub. L. 95–615 title II § 204 · 92 Stat. 3097

   1. Added · 26 U.S.C. § 217(h)(j)

      Pub. L. 95–615 added subsecs. (h) and (i)

   2. Redesignated · 26 U.S.C. § 217(h)(j)

      Pub. L. 95–615 redesignated former subsec. (h) as (j)

   Source evidence

   Code amendment note
   Subsecs. (h) to (j). Pub. L. 95–615 added subsecs. (h) and (i) and redesignated former subsec. (h) as (j).

   Enacted provision · exact public law section
   SEC. 204. MOVING EXPENSES. (a) 26 USC 217. Special Rules for Foreign Moves.— Section 217 (relating to moving expenses) is amended by redesignating subsection (h) as subsection (j) and by inserting after subsection (g) the following new subsections: “(h) Special Rules for Foreign Moves.— “(1) Increase tn limitations.— In the case of a foreign move— “(A) subsection (b) (1) (D) shall be applied by substituting ‘90 consecutive days’ for ‘30 consecutive days’, “(B) subsection (b) (3) (A) shall be applied by substituting ‘$4,500’ for ‘$1,500’and by substituting ‘$6,000’ for ‘$3,000’, and “(C) subsection (b)(3)(B) shall be applied as if the last sentence of such subsection read as follows: ‘In the case of a husband and wife filing separate returns, subparagraph (A) shall be applied by substituting “$2,250” for “$4,500”, and by substituting “$3,000” for “$6,000”.’ “(2) Allowance of certain storage fees.— In the case of a foreign move, for purposes of this section, the moving expenses described in subsection (b)(1)(A) include the reasonable expenses— “(A) of moving household goods and personal effects to and from storage, and “(B) of storing such goods and effects for part or all of the period during which the new place of work continues to be the taxpayer’s principal place of work. “(3) Foreign move.— For purposes of this subsection, the term ‘foreign move’ means the commencement of work by the tax-payer at a new principal place of work located outside the United States. , . “(4) United states defined.— For purposes of this subsection and subsection (i), the term ‘United States’ includes the possessions of the United States. “(i) Allowance of Deductions in Case of Retirees or Decedents Who Were Working Abroad.— “(1) In general.— In the case of any qualified retiree moving expenses or qualified survivor moving expenses— “(A) this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the tax-payer as an employee at a new principal place of work located within the United States, and “(B) the limitations of subsection (c) (2) shall not apply. “(2) Qualified retiree moving expenses.— For purposes of paragraph (1), the term ‘qualified retiree moving expenses’ means any moving expenses— “(A) which are incurred by an individual whose former principal place of work and former residence were outside the United States, and “(B) which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual. “(3) Qualified survivor moving expenses.— For purposes of paragraph (1), the term ‘qualified survivor moving expenses’ means moving expenses— “(A) which are paid or incurred by the spouse or any dependent of any decedent who (as of the time of his death) had a principal place of work outside the United States, and “(B) which are incurred for a move which begins within 6 months after the death of such decedent and which is to a residence in the United States from a former residence outside the United States which (as of the time of the decedent’s death) was the residence of such decedent and the individual paying or incurring the expense.”.

8. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 § 13213(a)(1) · 107 Stat. 312

   1. Amended · 26 U.S.C. § 217(b)

      Pub. L. 103–66, § 13213(a)(1), amended subsec. (b) generally, restating former par. (1)(A) and (B) as par. (1) and former par. (3)(C) as par. (2)

   2. Struck · 26 U.S.C. § 217(b)

      Pub. L. 103–66, § 13213(a)(1), striking out former par. (1)(C) to (E) which included certain traveling, meals, lodging, and residence sale, purchase, and lease expenses in the term “moving expenses”, par. (2) which defined “qualified residence sale, purchase, or lease expenses”, and par. (3)(A) and (B) which placed dollar limits on the amount allowed to be deducted as moving expenses

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 103–66, § 13213(a)(1), amended subsec. (b) generally, restating former par. (1)(A) and (B) as par. (1) and former par. (3)(C) as par. (2) and striking out former par. (1)(C) to (E) which included certain traveling, meals, lodging, and residence sale, purchase, and lease expenses in the term “moving expenses”, par. (2) which defined “qualified residence sale, purchase, or lease expenses”, and par. (3)(A) and (B) which placed dollar limits on the amount allowed to be deducted as moving expenses.

   Enacted provision · exact public law section
   (1) In general.— Subsection (b) of section 217 (defining 26 USC 217. moving expenses) is amended to read as follows: “(b) Definition of Moving Expenses.— “(1) In general.— For purposes of this section, the term ‘moving expenses’ means only the reasonable expenses— “(A) of moving household goods and personal effects from the former residence to the new residence, and “(B) of traveling (including lodging) from the former residence to the new place of residence. Such term shall not include any expenses for meals. “(2) Individuals other than taxpayer.— In the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household.”

9. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 § 13213(b) · 107 Stat. 312

   Substituted · 26 U.S.C. § 217(c)(1)

   Pub. L. 103–66, § 13213(b), substituted “50 miles” for “35 miles” in subpars. (A) and (B)

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 103–66, § 13213(b), substituted “50 miles” for “35 miles” in subpars. (A) and (B).

   Enacted provision · exact public law section
   (b) Increase in Mileage Requirement.— Paragraph (1) of section 217(c) is amended by striking “35 miles” each place it appears and inserting “50 miles”.

10. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 § 13213(a)(2)(A) · 107 Stat. 312

    Struck · 26 U.S.C. § 217(e)

    Pub. L. 103–66, § 13213(a)(2)(A), struck out heading and text of subsec. (e). Text read as follows: “The amount realized on the sale of the residence described in subparagraph (A) of subsection (b)(2) shall not be decreased by the amount of any expenses described in such subparagraph which are allowed as a deduction under subsection (a), and the basis of a residence described in subparagraph (B) of subsection (b)(2) shall not be increased by the amount of any expenses described in such subparagraph which are allowed as a deduction under subsection (a). This subsection shall not apply to any expenses with respect to which an amount is included in gross income under subsection (d)(3).”

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 103–66, § 13213(a)(2)(A), struck out heading and text of subsec. (e). Text read as follows: “The amount realized on the sale of the residence described in subparagraph (A) of subsection (b)(2) shall not be decreased by the amount of any expenses described in such subparagraph which are allowed as a deduction under subsection (a), and the basis of a residence described in subparagraph (B) of subsection (b)(2) shall not be increased by the amount of any expenses described in such subparagraph which are allowed as a deduction under subsection (a). This subsection shall not apply to any expenses with respect to which an amount is included in gross income under subsection (d)(3).”

    Enacted provision · exact public law section
    (A) Section 217 is amended by striking subsection (e).

11. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 § 13213(a)(2)(B) · 107 Stat. 312

    Amended · 26 U.S.C. § 217(f)

    Pub. L. 103–66, § 13213(a)(2)(B), amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows:

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 103–66, § 13213(a)(2)(B), amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows:

    “(1) Definition.—For purposes of this section, the term ‘self-employed individual’ means an individual who performs personal services— “(A) as the owner of the entire interest in an unincorporated trade or business, or “(B) as a partner in a partnership carrying on a trade or business. “(2) Rule for application of subsections (b)(1)(c) and (d).—For purposes of subparagraphs (C) and (D) of subsection (b)(1), an individual who commences work at a new principal place of work as a self-employed individual shall be treated as having obtained employment when he has made substantial arrangements to commence such work.”

    Enacted provision · exact public law section
    (B) Subsection (f) of section 217 is amended to read as follows: “(f) Self-Employed Individual.— For purposes of this section, the term ‘self-employed individual’ means an individual who performs personal services— “(1) as the owner of the entire interest in an unincorporated trade or business, or “(2) as a partner in a partnership carrying on a trade or business.”

12. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 § 13213(a)(2)(C) · 107 Stat. 312

    1. Inserted · 26 U.S.C. § 217(g)(3)

       Pub. L. 103–66, § 13213(a)(2)(C), inserted “and” at end of subpar. (A)

    2. Redesignated · 26 U.S.C. § 217(g)(3)

       Pub. L. 103–66, § 13213(a)(2)(C), redesignated subpar. (C) as (B)

    3. Struck · 26 U.S.C. § 217(g)(3)

       Pub. L. 103–66, § 13213(a)(2)(C), struck out former subpar. (B) which read as follows: “for purposes of subsection (b)(3), as if such place of work was within the same general location as the member’s new principal place of work, and”

    Source evidence

    Code amendment note
    Subsec. (g)(3). Pub. L. 103–66, § 13213(a)(2)(C), inserted “and” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out former subpar. (B) which read as follows: “for purposes of subsection (b)(3), as if such place of work was within the same general location as the member’s new principal place of work, and”.

    Enacted provision · exact public law section
    (C) Paragraph (3) of section 217(g) is amended by inserting “and” at the end of subparagraph (A), by striking subparagraph (B), and by redesignating subparagraph (C) as subparagraph (B).

13. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 § 13213(a)(2)(D) · 107 Stat. 312

    1. Redesignated · 26 U.S.C. § 217(h)

       Pub. L. 103–66, § 13213(a)(2)(D), redesignated pars. (2) to (4) as (1) to (3), respectively

    2. Struck · 26 U.S.C. § 217(h)

       Pub. L. 103–66, § 13213(a)(2)(D), struck out heading and text of former par. (1). Text read as follows: “In the case of a foreign move—

    Source evidence

    Code amendment note
    Subsec. (h). Pub. L. 103–66, § 13213(a)(2)(D), redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out heading and text of former par. (1). Text read as follows: “In the case of a foreign move—

    “(A) subsection (b)(1)(D) shall be applied by substituting ‘90 consecutive days’ for ‘30 consecutive days’, “(B) subsection (b)(3)(A) shall be applied by substituting ‘$4,500’ for ‘$1,500’ and by substituting ‘$6,000’ for ‘$3,000’, and “(C) subsection (b)(3)(B) shall be applied as if the last sentence of such subsection read as follows: ‘In the case of a husband and wife filing separate returns, subparagraph (A) shall be applied by substituting “$2,250” for “$4,500”, and by substituting “$3,000” for “$6,000”.’ ”

    Enacted provision · exact public law section
    (D) 26 USC 217. Subsection (h) of section 217 is amended by striking paragraph (1) and redesignating the following paragraphs accordingly.

14. 2017

    Pub. L. 115–97 title I § 11049(a) · 131 Stat. 2054

    Added · 26 U.S.C. § 217(k)

    Pub. L. 115–97 added subsec. (k)

    Source evidence

    Code amendment note
    Subsec. (k). Pub. L. 115–97 added subsec. (k).

    Enacted provision · exact public law section
    (a) In General.— Section 217 is amended by adding at the end the following new subsection: “(k) Suspension of Deduction for Taxable Years 2018 Through 2025.— Except in the case of an individual to whom subsection (g) applies, this section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.” .

15. 2025

    Pub. L. 119–21 § 70113(b) · 139 Stat. 165

    1. Amended · 26 U.S.C. § 217(k)

       Pub. L. 119–21, § 70113(b), designated existing provisions as par. (1)

    2. Inserted · 26 U.S.C. § 217(k)

       Pub. L. 119–21, § 70113(b), inserted heading

    3. Added · 26 U.S.C. § 217(k)

       Pub. L. 119–21, § 70113(b), added par. (2)

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (k). Pub. L. 119–21, § 70113(b), designated existing provisions as par. (1), inserted heading, and added par. (2).

    Effective date note
    Amendment by Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2025, see section 70113(e) of Pub. L. 119–21, set out as a note under section 132 of this title.

16. 2025

    Pub. L. 119–21 § 70113(a) · 139 Stat. 165

    1. Substituted · 26 U.S.C. § 217(k)

       Pub. L. 119–21, § 70113(a), substituted “beginning after 2017” for “2018 through 2025” in heading

    2. Struck · 26 U.S.C. § 217(k)

       Pub. L. 119–21, § 70113(a), struck out “, and before January 1, 2026” after “December 31, 2017” in text

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 119–21, § 70113(a), substituted “beginning after 2017” for “2018 through 2025” in heading and struck out “, and before January 1, 2026” after “December 31, 2017” in text.

    Effective date note
    Amendment by Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2025, see section 70113(e) of Pub. L. 119–21, set out as a note under section 132 of this title.

23 of 28 references resolved to an enrolled provision · 5 unresolved