This article explains that SQL IN is not available in Google Query, so it recommends using "matches" separating the parameters with vertical bars, like so: =QUERY($A$1:$B,"SELECT A WHERE B matches 'Apple|Banana'"). Based on this answer, you can even do partial matches like so: where A matches '.*apple.*|.*banana.*'
However, this vertical bar syntax does not seem to work when the source column contains numbers: =QUERY($A$1:$B,"SELECT A WHERE B matches '17|32'").
I've tried (with no luck): 17|32, '17'|'32', ('17|32'), ('17'|'32').
Then I thought perhaps I could first convert column B to text, but that didn't work either: text(B) matches '17', etc.
It was the one combination I didn't think of trying -
'17|32'(although'(17|32)'works too):=QUERY($A$1:$B,"SELECT A WHERE B matches '17|32'")