The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 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), (g), and (k) and redesignating subsections (h), (i), and (j) as subsections (c), (d), and (f), 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 a member described in subsection (a), or to such member’s spouse or dependents, shall not be includible in gross income, and no reporting with respect to such expenses shall be required by the Secretary of Defense or the Secretary of Transportation, as the case may be, and (2) to the spouse and dependents of a member described in subsection (a) with regard to moving to a location other than the one to which such member moves (or from a location other than the one from which such member moves), this section shall apply with respect to the moving expenses of such spouse and dependents as if such spouse were a member described in subsection (a). . (b) Conforming amendments (1) Subsections (d)(3)(C) and (e) of section 23 are each amended by striking section 217(h)(3) and inserting section 217(c)(3) . (2) Section 7872(f) is amended by striking paragraph (11). (3) Section 217 is amended in the heading by striking Moving expenses and inserting Certain moving expenses of members of Armed Forces . (4) The table of sections for