A bill to amend the Internal Revenue Code of 1954 with respect to the inclusion in gross income of, and the deduction allowed for, certain moving expenses of members of the Armed Forces.

Provides, under the Internal Revenue Code, that the requirement for including reimbursement of moving expenses in gross income shall apply to members of the Armed Forces only if such reimbursement is made directly in cash. Establishes certain special rules relating to the definition of the term moving expenses for members of the Armed Forces.