SUSPENSION OF EXCLUSION FOR QUALIFIED MOVING EXPENSE REIMBURSEMENT.

SEC. 11048. SUSPENSION OF EXCLUSION FOR QUALIFIED MOVING EXPENSE REIMBURSEMENT.(a) In General.—Section 132(g) is amended—(1) by striking “For purposes of this section, the term” and inserting “For purposes of this section—“(1) In general.—The term”, and(2) by adding at the end the following new paragraph:“(2) Suspension for taxable years 2018 through 2025.—Except in the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station, subsection (a)(6) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017.