(10). (B) Section 3402(m)(1) is amended by striking (other than paragraph (10) thereof) . (3) Related to repeal of section 71 (A) Section 121(d)(3) is amended— (i) by striking (as defined in section 71(b)(2)) in subparagraph (B), and (ii) by adding at the end the following new subparagraph: (C) Divorce or separation instrument For purposes of this paragraph, the term divorce or separation instrument means— (i) a decree of divorce or separate maintenance or a written instrument incident to such a decree, (ii) a written separation agreement, or (iii) a decree (not described in clause (i)) requiring a spouse to make payments for the support or maintenance of the other spouse. . (B) Section 220(f)(7) is amended by striking subparagraph (A) of section 71(b)(2) and inserting clause (i) of section 121(d)(3)(C) . (C) Section 223(f)(7) is amended by striking subparagraph (A) of section 71(b)(2) and inserting clause (i) of section 121(d)(3)(C) . (D) Section 382(l)(3)(B)(iii) is amended by striking section 71(b)(2) and inserting section 121(d)(3)(C) . (E) Section 408(d)(6) is amended by striking subparagraph (A) of section 71(b)(2) and inserting clause (i) of section 121(d)(3)(C) . (c) Effective date The amendments made by this section shall apply to— (1) any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act) executed after December 31, 2017, and (2) any divorce or separation instrument (as so defined) executed on or before such date and modified after such date if the modification expressly provides that the amendments made by this section apply to such modification. 1310. Repeal of deduction for moving expenses (a) In general Part VII of subchapter B is amended by striking by striking section 217 (and by striking the item relating to such section in the table of sections for such subpart). (b) Retention of moving expenses for members of Armed Forces Section 134(b) is amended by adding at the end the following new