it appears therein and inserting 8-year period : (A) Subsection (b)(5)(C)(ii)(I). (B) Subsection (c)(1)(B)(i)(I). (C) Subsection (d)(7)(B). (D) Subparagraphs (A) and (B) of subsection (d)(9). (E) Subsection (d)(10). (F) Subsection (d)(12)(A). (2) Section 121(c)(1)(B)(ii) is amended by striking 2 years and inserting 5 years : (e) Effective date The amendments made by this section shall apply to sales and exchanges after December 31, 2017. 1403. Repeal of exclusion, etc., for employee achievement awards (a) In general Section 74 is amended by striking subsection (c). (b) Repeal of limitation on deduction Section 274 is amended by striking subsection (j). (c) Conforming amendments (1) Section 102(c)(2) is amended by striking the first sentence. (2) Section 414(n)(3)(C) is amended by striking 274(j), . (3) Section 414(t)(2) is amended by striking 274(j), . (4) Section 3121(a)(20) is amended by striking 74(c) . (5) Section 3231(e)(5) is amended by striking 74(c), . (6) Section 3306(b)(16) is amended by striking 74(c), . (7) Section 3401(a)(19) is amended by striking 74(c), . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1404. Sunset of exclusion for dependent care assistance programs (a) In general Section 129 is amended by adding at the end the following new subsection: (f) Termination Subsection (a) shall not apply to taxable years beginning after December 31, 2022. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. 1405. Repeal of exclusion for qualified moving expense reimbursement (a) In general Section 132(a) is amended by striking paragraph (6). (b) Conforming amendments (1) Section 82 is amended by striking Except as provided in section 132(a)(6), there and inserting There . (2) Section 132 is amended by striking subsection (g). (3) Section 132(l) is amended by striking by striking subsections (e) and (g) and inserting subsection (e) . (c) Effective date The amendments made