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.
Amendment by Pub. L. 103–66applicable to reimbursements or other payments in respect of expenses incurred after Dec. 31, 1993, see section 13213(e) ofPub. L. 103–66, set out as a note under section
62 of this title.
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) ofPub. 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 ofPub. L. 93–490, Oct. 26, 1974, 88 Stat. 1466, set out as a note under section
217 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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