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131 STAT. 2088 PUBLIC LAW 115–97—DEC. 22, 2017 (b) EFFECTIVE DATE.—The amendment made by this section shall apply to losses incurred in taxable years beginning after December 31, 2017. SEC. 11045. SUSPENSION OF MISCELLANEOUS ITEMIZED DEDUCTIONS. (a) IN GENERAL.—Section 67 is amended by adding at the end the following new subsection: ‘‘(g) SUSPENSION FOR TAXABLE YEARS 2018 THROUGH 2025.— Notwithstanding subsection (a), no miscellaneous itemized deduc- tion shall be allowed for any taxable year beginning after December 31, 2017, and before January 1, 2026.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017. SEC. 11046. SUSPENSION OF OVERALL LIMITATION ON ITEMIZED DEDUCTIONS. (a) IN GENERAL.—Section 68 is amended by adding at the end the following new subsection: ‘‘(f) SECTION NOT TO APPLY.—This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017. SEC. 11047. SUSPENSION OF EXCLUSION FOR QUALIFIED BICYCLE COMMUTING REIMBURSEMENT. (a) IN GENERAL.—Section 132(f) is amended by adding at the end the following new paragraph: ‘‘(8) SUSPENSION OF QUALIFIED BICYCLE COMMUTING REIMBURSEMENT EXCLUSION.—Paragraph (1)(D) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017. SEC. 11048. SUSPENSION OF EXCLUSION FOR QUALIFIED MOVING EXPENSE REIMBURSEMENT. (a) IN GENERAL.—Section 132(g) is amended— (1) by striking ‘‘For purposes of this section, the term’’ and inserting ‘‘For purposes of this section— ‘‘(1) IN GENERAL.—The term’’, and (2) by adding at the end the following new paragraph: ‘‘(2) SUSPENSION FOR TAXABLE YEARS 2018 THROUGH 2025.— Except in the case of 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, subsection (a)(6) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017. SEC. 11049. SUSPENSION OF DEDUCTION FOR MOVING EXPENSES. (a) IN GENERAL.—Section 217 is amended by adding at the end the following new subsection: ‘‘(k) SUSPENSION OF DEDUCTION FOR TAXABLE YEARS 2018 THROUGH 2025.—Except in the case of an individual to whom subsection (g) applies, this section shall not apply to any taxable 26 USC 132 note. 26 USC 132 note. 26 USC 68 note. 26 USC 67 note. 26 USC 67. 26 USC 165 note. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00036 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS