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 inserting the following: (2) Qualified military member For purposes of paragraph (1), the term qualified military member means a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 20. Repeal of deduction for moving expenses (a) In general Subsection (a) of section 217 of the Internal Revenue Code of 1986 is amended to read as follows: (a) Deduction allowed There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station. . (b) Conforming amendments (1) Section 217 of the Internal Revenue Code of 1986 is amended— (A) by striking subsections (c), (d), (f), and (i), (B) by redesignating subsections (g), (h), and (j) as subsections (c), (d), and (e), respectively, and (C) in subsection (c), as so redesignated— (i) by striking paragraph (1) and redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively, and (ii) in paragraph (2) (as so redesignated), by striking moving expenses of his spouse and dependents and all that follows and inserting 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. . (2) Section 23 of such Code is amended by striking 217(h)(3) each place it appears in subsections (d)(3) and (e) and inserting 217(d)(3) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after