Document Excerpt

Specifically, this notice provides that the suspension of the exclusion from income provided by section 132(a)(6) under section 132(g)(2) does not apply to amounts received directly or indirectly by an individual in 2018 from an employer for Expenses Incurred in connection with a move occurring prior to January 1, 2018, that would have been deductible as Moving Expenses under section 217 of the Code if they had been paid directly by the individual prior to January 1, 2018, and that otherwise satisfy the requirements under section 132(g)(1). Such amounts will be qualified moving expense reimbursements under section 132(g)(1) that are excludable under section 132(a)(6).

Link
https://www.irs.gov/pub/irs-drop/n-18-75.pdf