Moving Expense Allowances -- Section 217 The government pays moving allowances when it transfers members of the uniformed services (Army, Navy, Air Force, Marine Corps, Coast Guard, and commissioned officers of the National Oceanic and Atmosphere Administration and the Public Health Service) to new permanent duty stations. These regulations allow some such allowances to be excluded from the recipient s gross income while barring the recipient from deducting expenses that are paid by these allowances. The final regulations apply to four allowances: -- the full amount of dislocation allowances to reimburse some expenses involved in a move, irrespective of the actual expenses. -- temporary lodging expenses, which help defray expenses for interim housing, -- temporary lodging allowances paid to persons stationed abroad to cover abnormally high living costs, and -- move-in housing allowances paid to those stationed abroad to upgrade their quarters or pay various fees, including security The full text of the regulations, which became effective January 1, 1994, appears in the Federal Register of August 7, 1995.