The Effect of the New Tax Bill

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Author: Gregg Herman
Date: Summer 2018
From: American Journal of Family Law(Vol. 32, Issue 2)
Publisher: Aspen Publishers, Inc.
Document Type: Article
Length: 768 words
Lexile Measure: 1200L

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The new tax bill just passed by Congress may or may not benefit the rich more than the middle class or vice versa. It may or may not stimulate the economy. What it does for sure is hurt individuals getting divorced where there is a maintenance element.

Effective January 1, 2019, maintenance will no longer be deductible for divorces granted after that date. The effect will be less money for both parties as income will no longer be able to be shifted from a payor at a higher tax rate to a payee at a lower one.

There will be less money for both parties.

In theory at least, the tax code is to be used to promote societally beneficial matters. For example, contributions to a charity are tax deductible in order to promote charitable contributions. Mortgage interest is deductible (slightly limited under the new law) to promote home ownership. One would think that encouraging support and assisting people going through the economic trauma of a divorce would be societally beneficial. Apparently not.


There is precedent for Congress amending the tax code in a manner which harms victims of...

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Gale Document Number: GALE|A541787092