The new Republican tax bill contains a little publicized provision with significance in the family law area.

In particular, the bill eliminates the alimony tax deduction for all post 2017 alimony orders or agreements (and could possibly impact such orders and agreements in place before the end of 2017 if a post 2017 modification occurs). Currently, alimony payments are tax deductible by the payor spouse and are included in the income of the receiving spouse, who then has to pay the taxes on that income.  The reason for the change, as you might have guessed, is to provide the government with a way to increase tax revenues, since the payor spouse is, typically, in a higher tax bracket than the receiving spouse.

It is something that family lawyers are going to have to keep an eye on, and keep in mind, as the bill makes its way through the legislative process.