Section 10.68 Amount of Award

LibraryFamily Law (2019 Supp)

B. (§10.68) Amount of Award

Add the following text to the first paragraph of the original section:

There have been substantial changes in the United States Tax Code in regard to maintenance. Previously, the Code provided a deduction for the maintenance paid to the party paying spousal support and required the party receiving spousal support to include it in his or her income. In 2017, Congress enacted the TCJA (Tax Cuts and Jobs Act), Pub. L. No. 115-97, which eliminates the deduction for the paying...

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