"[The Tax Cuts and Jobs Act] suspended the deduction and exclusion for an eight-year period beginning in 2018... [D]uring the suspension there is no tax reason for affected employers to limit moving expense reimbursements to moves that pass the time and distance tests and satisfy the start-of-work requirement. All employer reimbursements will be taxable whether or not those tests are met. This gives employers greater freedom to customize reimbursement policies, but some employers may decline the opportunity because the pre-2018 limitations serve as convenient boundaries[.]"

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