An Act relative to the tax status of alimony

This bill changes how alimony (spousal support) amounts are calculated in Massachusetts based on federal tax treatment. For tax-deductible alimony (before 2019), the amount generally cannot exceed 30-35% of the income difference between spouses; for non-tax-deductible alimony (after 2019), it cannot exceed 23-28%. The law applies only to alimony orders issued or modified on or after January 1, 2019, not to pre-2019 agreements. It directly affects divorcing couples and courts setting alimony amounts under Massachusetts law.