26 U.S.C. § 82
§ 82. Reimbursement of moving expenses
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1969 by the Tax Reform Act of 1969. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.
Every change, newest first (3)
- March 23, 2018Consolidated Appropriations Act, 2018
- August 10, 1993Omnibus Budget Reconciliation Act of 1993
- December 30, 1969Tax Reform Act of 1969 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.