Which group is exempt from the suspended moving expenses deduction under the TCJA?

The exemption from the suspended moving expenses deduction under the Tax Cuts and Jobs Act (TCJA) specifically applies to members of the Armed Forces who are moving due to military orders. This allows these individuals to deduct certain unreimbursed moving expenses related to a change of station, making the tax code more accommodating for service members who might be required to relocate frequently as part of their duties.

The rationale behind this exemption is to provide financial relief to military personnel who often face relocations that can come with significant costs. The TCJA suspended the moving expenses deduction for most workers, but it recognized the unique circumstances of military life, thus allowing active-duty members of the Armed Forces to still benefit from this deduction if they move due to orders.

Other groups, while they may have specific benefits or circumstances, do not enjoy the same exemption under the TCJA for moving expenses, making this distinction important for understanding the application of tax law to different demographics.