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The University of North Carolina at Chapel Hill Policy on Employee Relocation Compensation governs the payment made to a new employee to offset the personal costs of relocating to work at the University. This policy has been revised and simplified based on legislation changes in the 2017 Tax Cuts and Jobs Act which reinstated personal moving expense reimbursements as taxable wages.

Due to legislation changes in the 2017 Tax Cuts and Jobs Act which reinstated personal moving expense payments as taxable wages, the University has changed the payment procedure so that the payment and tax implications are contemporaneous.