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Alimony Tax Deduction Restored: New Rules for Divorced Individuals.

This bill aims to reinstate the tax deductibility of alimony payments for those who pay them. This change could impact the personal finances of divorced or separated individuals by potentially lowering their tax burden. It applies to new agreements and modified existing ones after the bill's enactment.
Key points
Individuals paying alimony will once again be able to deduct these payments from their income taxes.
The change applies to divorce or separation agreements executed after the bill's enactment, or modified agreements that explicitly state this change applies.
This could reduce the amount of tax owed by individuals obligated to pay alimony.
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Expired
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Additional Information
Print number: 118_HR_2634
Sponsor: Rep. Santos, George [R-NY-3]
Process start date: 2023-04-17
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to make alimony deductible.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_2634.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-04-17.

What are the main provisions?

Key points include:

  • Individuals paying alimony will once again be able to deduct these payments from their income taxes.
  • The change applies to divorce or separation agreements executed after the bill's enactment, or modified agreements that explicitly state this change applies.
  • This could reduce the amount of tax owed by individuals obligated to pay alimony.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Santos, George [R-NY-3].

What is the latest detailed status?

The latest detailed status is: Sponsor introductory remarks on measure. (CR H2044)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes Family