As you begin planning for newly hired employees, please remember that UA adopted a moving allowance policy in 2018 as a result of the Tax Cuts and Jobs Act that went into effect January 1, 2018. The Act eliminated the exclusion/deduction for qualified moving expenses, and as a result, UA no longer pays moving companies directly or provides reimbursements to individuals for moving expenses. Newly hired individuals can use our contract vendors and benefit from our negotiated rates but will pay the vendor directly. Newly hired employees can elect the timing of the moving allowance payment. For more information on moving allowances and temporary living allowances, please see Section 9.0 of the UA Spending Policy.