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26 U.S.C. § 82

Reimbursement of moving expenses

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 82, Reimbursement of moving expenses, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462165
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Full 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

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.