Under the Tax Cuts and Jobs Act of 2017, the personal deduction for relocation expenses
and the exclusion from income of employer-paid relocation expenses are suspended from
January 1, 2018, through December 31, 2025. As a result, all moving expenses incurred
on or after January 1, 2018, whether reimbursed to an individual or paid to a vendor
on behalf of an individual, are taxable income to the individual and subject to tax
withholding. Refer to the Tax Cuts and Jobs Act on the Congress website.