The Tax Cuts and Jobs Act repealed the exclusion of qualified moving expense reimbursements from gross income and wages effective January 1, 2018.
Qualified moving expenses are defined as any amount received directly or indirectly from an employer as payment (or reimbursement of) expenses which would be deductible as moving expenses under Section 217, if directly paid or incurred by the employee. Previously, qualified moving expenses were excluded from an employee’s gross income for income tax purposes, and were excluded from wages for employment tax purposes.
More information on Section 217 can be found at http://bit.ly/2scqXYH