26 U.S.C. § 82 — Reimbursement of moving expenses

submitted 57 years ago by Pub. L. 91-172 to r/title-26-INTERNAL-REVENUE-CODE · 51 words · no verdicts yet

in plain englishAI-generated · not legal advice

Except where section 132(a)(6) says otherwise, any payment or reimbursement someone gets for moving to a new home because of a job counts as taxable income, treated as pay for services.

Unless section 132(a)(6) provides an exception, any amount a person receives or is credited with — directly or indirectly — as a payment for, or reimbursement of, the cost of moving from one home to another, because that move is tied to a job or self-employment, must be included in that person's gross income. It is treated as compensation for services.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (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.)

history & why it existsrecord from the source credit

1969Enacted · Pub. L. 91-172 · 83 Stat. 579
1993Amended · Pub. L. 103-66 · 107 Stat. 474
2018Amended · Pub. L. 115-141 · 132 Stat. 1186

A history note hasn’t been published yet. The record shows enactment by Pub. L. 91-172 on 1969-12-30.

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