From the desk of Daniel R. Gold, Esq. TLD Partner The Tax Cut and Jobs Act of 2017 is headed to the White House for  the President’s signature. In the bill,  the alimony deduction goes away after  12/31/18. Hence all existing support orders signed by a Judge prior to the date will fall under existing law;  in essence, payments are deductible to the payor and included as income to the recipient.  All support orders signed by a Judge after 12/31/18 will be non-deductible to the payor and included as income to the recipient.   At this point, it remains to be seen whether orders signed after 12/31/18 modifying orders entered prior to that date will fall under existing law or the new law, but a reasonable interpretation would be it would fall under the current law. Please call 949-756-0684 or email [email protected] for more information