Revenue Code of 1986 is amended by striking section 68 (and the item relating to such section in the table of sections for such part). (b) Conforming amendments (1) Section 1(f)(7) of the Internal Revenue Code of 1986 is amended by striking section 68(b)(2), . (2) Section 56(b)(1) of such Code is amended by striking subparagraph (F). (3) Section 164(b)(5)(H)(ii)(III) of such Code is amended by inserting (as in effect before the date of the enactment of the Tax Cuts and Jobs Act) after 68(b) . (4) Section 642(b)(2)(C)(i)(I) of such Code is amended by striking as an individual described in section 68(b)(1)(C) and inserting as an individual who is not married and who is not a surviving spouse or head of household . (5) Section 773(a)(3)(B) of such Code is amended by striking clause (i) and redesignating clauses (ii) through (iv) as clauses (i) through (iii), respectively. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 18. Repeal of exclusion for qualified bicycle commuting reimbursement (a) In general Section 132(f)(1) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D). (b) Conforming amendments (1) Section 132(f)(2) of the Internal Revenue Code of 1986 is amended by inserting and at the end of subparagraph (A), by striking , and at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C). (2) Section 132(f)(4) of such Code is amended by striking (other than a qualified bicycle commuting reimbursement) . (3) Section 132(f)(5) of such Code is amended by striking subparagraph (F). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 19. Permanent extension of modification of exclusion for qualified moving expense reimbursement (a) In general Section 132(g) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (1), by striking individual and inserting qualified military member , and (2) by striking paragraph (2) and