The Tax Cuts and Jobs Act repealed deductions for alimony payments required by post-2018 divorce agreements and court orders.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.

中文翻译：

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告别赡养费扣除：在减税和就业法案中，除了赡养费和税收外，没有什么可以说是肯定的1

《减税和就业法案》废除了 2018 年后离婚协议和法院命令要求的赡养费扣除额。从阻碍赡养费接受者获得足够的资金以自给自足，并抑制支付者支付更多的赡养费，现行法律忽视了赡养费的真正目的并加重了负担。本说明提议废除 TCJA 的赡养费税，这将维护家庭法中赡养费的许多有价值的目的。