Abstract
The Tax Cuts and Jobs Act repealed deductions for alimony payments required by post‐2018 divorce agreements and court orders. From hindering the receiver of alimony from obtaining enough funds to become self‐supporting and disincentivizing the payor from paying more considerable sums of alimony, the current law overlooks and burdens alimony's very purpose. This Note proposes repealing the TCJA's alimony tax, which will uphold the many valuable purposes of alimony in family law.
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