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Using polarization-resolved photoluminescence spectroscopy, we investigate valley degeneracy breaking by out-of-plane magnetic field in back-gated monolayer MoSe$_2$ devices. We observe a linear splitting of $-0.22 \frac{\text{meV}}{\text{T}}$ between luminescence peak energies in $\sigma_{+}$ and $\sigma_{-}$ emission for both neutral and charged excitons. The optical selection rules of monolayer MoSe$_2$ couple photon handedness to the exciton valley degree of freedom, so this splitting demonstrates valley degeneracy breaking. In addition, we find that the luminescence handedness can be controlled with magnetic field, to a degree that depends on the back-gate voltage. An applied magnetic field therefore provides effective strategies for control over the valley degree of freedom.