What occurs with moving expense deductions for taxpayers under the TCJA?

Under the Tax Cuts and Jobs Act (TCJA), moving expense deductions were significantly modified. As of the changes implemented by the TCJA, moving expense deductions are primarily available only to active duty members of the Armed Forces who move due to a military order. This reflects a shift away from prior tax law, where a broader range of taxpayers could deduct moving expenses when relocating for work.

Therefore, for the general population of taxpayers, the moving expense deduction has been eliminated, while active military personnel retain the ability to deduct these costs if their move is directly related to their military service. This targeted approach recognizes the unique circumstances faced by military members, while most other workers no longer have this tax advantage.