under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2012 for 2016 in subparagraph (A)(ii) thereof. If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 147. Termination of exclusion for qualified bicycle commuting reimbursement (a) In general Section 132(f)(1) is amended by striking subparagraph (D). (b) Conforming amendments (1) Section 132(f)(2) is amended by adding and at the end of subparagraph (A), striking , and at the end of subparagraph (B) and inserting a period, and striking subparagraph (C). (2) 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 the date of the enactment of this Act. 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 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