Suspension of exclusion for qualified moving expense
reimbursements.
The Tax Cuts and Jobs Act
(Public Law 115-97) temporarily suspends the exclusion
for qualified moving expense reimbursements under
section 132(a)(6) and (g). However, the exclusion still
applies for a member of the Armed Forces of the United
States on active duty who moves under a military order to
a permanent change of station. This change is effective
for
taxable years beginning after
December 31, 2017,
and
before January 1, 2026. See P.L. 115-97, section 11048
and Code P—Excludable moving expense
reimbursements paid directly to a member of the U.S.
Armed Forces for more information
https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
