by an employer to an employee. An employer-paid bicycle commuter benefit qualified between January 1, 2009, and December 31, 2017. Provision of tax-free qualified transportation fringe benefits to employees on or after January 1, 2018 is not tax-deductible to the employer as an ordinary business expense. Tax-exempt employers must report tax-free qualified transportation fringe benefits provided to employees on or after January 1, 2018, as unrelated business income. Qualified Moving Expense Reimbursement Qualified Moving Expense Reimbursement is defined in Section 132(g) as any amount received by an individual from an employer as payment for expenses that would be deductible as moving expenses under Section 217 if paid by the individual. In accordance with the Tax Cuts and Jobs Act of 2017, Qualifying Moving Expense Reimbursement is no longer a tax-free benefit as of January 1, 2018, with the exception of individuals in the military moving due to military orders. Qualified Retirement Planning Services Qualified Retirement Planning Services is defined in Section 132(m) as retirement planning advice or information provided to an employee and spouse by an employer maintaining a qualified employer plan. Qualified Military Base Realignment and Closure Fringe Qualified Military Base Realignment and Closure Fringe is defined in Section 132(n) as one or more payments under Section 1013 of the Demonstration Cities and Metropolitan Development Act of 1966 to offset the adverse effects on housing values from military base realignment or closure. Other tax-free fringe benefits Other fringe benefits may be excluded from taxable income under other sections of the Internal Revenue Code. Section 74(c) excludes employee achievement awards given to employees for their service (five years or more) or safety record. The award must be a tangible item, not cash or gift cards; must be given to employee as part of a meaningful presentation; and cannot seem to be disguised compensation. An employer must have a written policy regarding such awards, awards must total no more than $1,600 per year, and the average award must not exceed $400. An award does not qualify as a tax-free employee achievement award if the award is cash, cash equivalents, gift cards, gift certificates, vacations, meals, lodging, tickets to events, stocks, bonds, other securities, and similar items. Section 79 excludes $50,000 worth of group term life insurance coverage provided by an employer to an employee. Section 104 excludes qualifying compensation by an employer for injury or sickness, such as through a workers'