The Hague Convention: International Recovery of Child Support and Family Maintenance
November 22, 2016
The Senate Passed it’s Version of Tax Reform
December 8, 2017
By Gary J. Gottfried LPA – Family Law Attorney in Columbus, OH
I have reprinted below the exact language of the proposed change to the tax law regarding the deductibility and/or inclusion of spousal support payments. The proposed law provides as follows:
“this section shall apply to- (1) any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act) executed after December 31, 2017, and (2) any divorce or separation instrument (as so defined) executed on or before such date and modified after such date if the modification expressly provides that the amendments made by this section apply to such modification.”
Read More: The Tax Bill’s Fine Print: Tuition, Medical Expenses and Alimony