Final answer:
Qualified moving expenses do include the cost of lodging but exclude the cost of meals during the move, as meals are considered personal expenses.
Step-by-step explanation:
The statement that qualified moving expenses include the cost of lodging but not meals during the move is true. According to tax regulations in most instances, deductible moving expenses can indeed include the cost of lodging incurred while moving from one residence to another. However, the cost of meals during the move is generally not included as a qualified moving expense for deduction purposes. This is because meals are considered a personal expense, whereas lodging is directly connected to the cost of the move itself.