The 2017 Tax Cut and Jobs Act another "benefit"

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Moving expenses to get a new job in a new city are no longer tax deductible.

You move and pay for your move. No moving deduction.
You move, pay for it and your new employer reimburses you. Taxable income.
Your new employer arranges and pays for your move. Taxable income.

Expenses in addition to moving expenses not deductible are airfare, mileage, lodging and meals and expenses associated with the move.

The only exception is active duty military.

And yes the "benefit is