How does the law after 1994 treat moving expenses compared to before 1986?

The law after 1994 treats moving expenses in a way that is more lenient with deductions compared to the rules in place before 1986. After 1994, self-employed individuals and certain qualified moving expenses could still receive tax deductions, which is a reflection of a more accommodating stance in allowing taxpayers to claim some moving expenses. This lenience arises from the changes made to tax codes that allow for deductions under specific conditions, contributing to the overall support for those relocating for job-related reasons.

Before 1986, moving expenses were more broadly deductible under various circumstances, but the laws shifted significantly, tightening the guidelines for deductibility. The amendments made after 1994 aimed to encourage mobility in the workforce by loosening some of those stringent restrictions, thereby making it easier for specific taxpayers to claim deductions for their moving expenses related to employment changes.