To amend the Internal Revenue Code of 1986 to make alimony deductible.

HR 2634 would reverse a 2018 tax law change by making alimony payments tax-deductible again for qualifying divorce agreements. It directly affects divorcing couples who pay or receive alimony under new agreements executed after the law's enactment or modified agreements that explicitly adopt the change. The bill repeals the provision that eliminated the deduction for most alimony payments after 2018, restoring the prior rule where paying spouses could deduct these payments. This change applies only to agreements formed or modified after the bill becomes law, not to older agreements.