and storage expenses which are furnished in kind (or for which reimbursement or an allowance is provided, but only to the extent of the expenses paid or incurred)— (1) to such member, his spouse, or his dependents, shall not be includible in gross income, and no reporting with respect to such expenses shall be required by the Secretary of Defense or the Secretary of Transportation, as the case may be, and (2) to such member’s spouse and his dependents with regard to moving to a location other than the one to which such member moves (or from a location other than the one from which such member moves), this section shall apply with respect to the moving expenses of his spouse and dependents as if his spouse commenced work as an employee at a new principal place of work at such location. . (b) Conforming amendments (1) Subsections (d)(3)(C) and (e) of section 23 are each amended by striking section 217(h)(3) and inserting section 217(c)(3) . (2) Section 7872(f) is amended by striking paragraph (11). (3) Section 217 is amended in the heading by striking Moving expenses and inserting Certain moving expenses of members of Armed Forces . (4) The table of sections for part VII of subchapter B of chapter 1 is amended by striking the item relating to section 217 and inserting the following new item: Sec. 217. Certain moving expenses of members of Armed Forces. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 150. Limitation on wagering losses (a) In general Section 165(d) is amended by striking in the case of taxable years 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. F Increase in estate and gift tax exemption 151. Increase in estate and gift tax exemption (a) In general Section 2010(c)(3) is amended in subparagraph (A), by striking $5,000,000 and inserting $10,000,000 . (b) Conforming amendments (1) Section 2001(g)