Section 132(f)(4) is amended by striking (other than a qualified bicycle commuting reimbursement) . (3) Section 132(f) is amended by striking paragraph (8). (4) Section 274(l)(2) is amended by striking after December 31, 2017, and before January 1, 2026 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 148. Qualified moving expense reimbursement exclusion limited to members of Armed Forces (a) In general Section 132(g) is amended— (1) by striking by an individual in paragraph (1) and inserting by a qualified military individual , and (2) by striking paragraph (2) and inserting the following new paragraph: (2) Qualified military individual For purposes of this subsection, the term qualified military individual 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. 149. Deduction for moving expenses limited to members of Armed Forces (a) In general Section 217 is amended— (1) by amending subsection (a) to read as follows: (a) Deduction allowed There shall be allowed as a deduction moving expenses paid or incurred during the taxable year 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. , (2) by striking subsections (c), (d), (f), and (g) and redesignating subsections (h), (i), (j), and (k) as subsections (c), (d), (f) and (g), respectively, and (3) by inserting after subsection (d), as so redesignated, the following new subsection: (e) Expenses furnished in kind Any moving and storage expenses which are furnished in kind (or for which reimbursement or an allowance is provided, but only to the extent of the expenses paid or incurred)— (1) to such member, his spouse, or his dependents, shall not be includible in gross income,