SUSPENSION OF DEDUCTION FOR MOVING EXPENSES.

SEC. 11049. SUSPENSION OF DEDUCTION FOR MOVING EXPENSES.(a) In General.—Section 217 is amended by adding at the end the following new subsection:“(k) Suspension of Deduction for Taxable Years 2018 Through 2025.—Except in the case of an individual to whom subsection (g) applies, this section shall not apply to any taxable 131 STAT. 2089 year beginning after December 31, 2017, and before January 1, 2026.”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.