§ 82. Reimbursement of moving expenses

Statutory text

Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.

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.

1969
Tax Reform Act of 1969
Pub. L. 91–172 title II § 231(b) · 83 Stat. 487
Enacted · 26 U.S.C. § 82
Added Pub. L. 91–172, title II, § 231(b), Dec. 30, 1969, 83 Stat. 579
Source evidence
Code source credit
Added Pub. L. 91–172, title II, § 231(b), Dec. 30, 1969, 83 Stat. 579
Enacted provision · exact public law section
(b) Inclusion in Gross Income of Moving Expense Reimbursements.— Part II of subchapter B of chapter 1 (relating to items specifically 68A Stat. 19; 80 Stat. 1152. 26 USC 71–81. included in gross income) is amended by adding after section 81 the following new section: “SEC. 82. REIMBURSEMENT FOR EXPENSES OF MOVING. “There shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.”
1993
Revenue Reconciliation Act of 1993
Pub. L. 103–66 title XIII § 13213(d)(3)(A) · 107 Stat. 312
Substituted · 26 U.S.C. § 82
Pub. L. 103–66 substituted “Except as provided in section 132(a)(6), there shall” for “There shall”
Source evidence
Code amendment note
Pub. L. 103–66 substituted “Except as provided in section 132(a)(6), there shall” for “There shall”.
Enacted provision · exact public law section
(A) Section 82 is amended by striking “There shall” and inserting “Except as provided in section 132(a)(6), there shall”.
Effective date note
Amendment by Pub. L. 103–66 applicable to reimbursements or other payments in respect of expenses incurred after Dec. 31, 1993, see section 13213(e) of Pub. L. 103–66, set out as a note under section 62 of this title.
2018
Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 div. U title IV § 401(a)(34) · 132 Stat. 348
Substituted · 26 U.S.C. § 82
Pub. L. 115–141 substituted “of moving expenses” for “for expenses of moving” in section catchline
Source evidence
Code amendment note
Pub. L. 115–141 substituted “of moving expenses” for “for expenses of moving” in section catchline.
Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

3 of 3 references resolved to an enrolled provision

Editorial Notes

Amendments1993–2018 · 2 rounds

2018

Pub. L. 115–141 substituted “of moving expenses” for “for expenses of moving” in section catchline.

1993

Pub. L. 103–66 substituted “Except as provided in section 132(a)(6), there shall” for “There shall”.

Statutory Notes and Related Subsidiaries

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–66 applicable to reimbursements or other payments in respect of expenses incurred after Dec. 31, 1993, see section 13213(e) of Pub. L. 103–66, set out as a note under section 62 of this title.

Effective Date

Section applicable to taxable years beginning after December 31, 1969, except that it does not apply to moving expenses paid or incurred before July 1, 1970, in connection with the commencement of work by the taxpayer as an employee at a new principal place of work of which the taxpayer had been notified by his employer on or before December 19, 1969, see section 231(d) of Pub. L. 91–172, set out as an Effective Date of 1969 Amendment note under section 217 of this title.

Moving Expenses of Members of the Uniformed Services

Withholding, reporting, inclusion within adjusted gross income, and deduction for reimbursement for moving expenses of members of the uniformed services, see section 2 of Pub. L. 93–490, Oct. 26, 1974, 88 Stat. 1466, set out as a note under section 217 of this title.

Credits

1969–2018 · 3 acts

1969Added Pub. L. 91–172, title II, § 231(b), Dec. 30, 1969, 83 Stat. 579
1993amended Pub. L. 103–66, title XIII, § 13213(d)(3)(A), Aug. 10, 1993, 107 Stat. 474
2018Pub. L. 115–141, div. U, title IV, § 401(a)(34), Mar. 23, 2018, 132 Stat. 1186.

Show as published

(Added Pub. L. 91–172, title II, § 231(b), Dec. 30, 1969, 83 Stat. 579; amended Pub. L. 103–66, title XIII, § 13213(d)(3)(A), Aug. 10, 1993, 107 Stat. 474; Pub. L. 115–141, div. U, title IV, § 401(a)(34), Mar. 23, 2018, 132 Stat. 1186.)