Tax Law Impact for PCS: On 22-Dec-2017, Public Law 115-97 - the "Tax Cuts and Jobs Act of 2017" suspended qualified moving expense deductions along with the exclusion for employer reimbursements and payments of moving expenses effective 01-Jan-2018 for tax years 2018 through 2025. The primary purpose of this position is to operate engineering and construction equipment and perform functions as cutting, moving, digging, grading, and rolling earth, sand, stone, and other materials; and construct, maintain, and repair rigid and flexible pavements, roads, and parking lots.