Bill > HR2634

This bill would amend the Internal Revenue Code of 1986 to make alimony deductible again. Specifically, the bill would repeal Section 11051 of Public Law 115-97, which had previously eliminated the deductibility of alimony payments. The repeal and amendments made by this bill would apply to any divorce or separation instrument executed after the date of enactment, as well as any such instrument executed on or before the date of enactment and modified afterwards, if the modification expressly provides that the amendments apply to the modification.

Budget and Finance

https://www.congress.gov/bill/118th-congress/house-bill/2634/all-info