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 paragraph: (7) Moving expenses The term qualified military benefit includes any benefit described in section 217(g) (as in effect before the enactment of the Tax Cuts And Jobs Act). . (c) Conforming amendments (1) Section 62(a) is amended by striking paragraph (15). (2) Section 274(m)(3) is amended by striking (other than section 217) . (3) Section 3121(a) is amended by striking paragraph (11). (4) Section 3306(b) is amended by striking paragraph (9). (5) Section 3401(a) is amended by striking paragraph (15). (6) Section 7872(f) is amended by striking paragraph (11). (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1311. Termination of deduction and exclusions for contributions to medical savings accounts (a) Termination of income tax deduction Section 220 is amended by adding at the end the following new subsection: (k) Termination No deduction shall be allowed under subsection (a) with respect to any taxable year beginning after December 31, 2017. . (b) Termination of exclusion for employer-Provided contributions Section 106 is amended by striking subsection (b). (c) Conforming amendments (1) Section 62(a) is amended by striking paragraph (16). (2) Section 106(d) is amended by striking paragraph (2), by redesignating paragraph (3) as paragraph (6), and by inserting after paragraph (1) the following new paragraphs: (2) No constructive receipt No amount shall be included in the gross income of any employee solely because the employee may choose between the contributions referred to in paragraph (1) and employer contributions to another health plan of the employer. (3) Special rule for deduction of employer contributions Any employer contribution to a health savings account (as so defined), if