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

This bill restores the tax deduction for alimony payments.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2634 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 2634

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 17, 2023

  Mr. Santos introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ALIMONY DEDUCTIBLE.

    (a) In General.--Section 11051 of Public Law 115-97 is repealed and 
each provision of the Internal Revenue Code of 1986 amended by such 
section is amended to read as if the amendments made by such section 
had not been enacted.
    (b) Effective Date.--The repeal and amendments made by this section 
shall apply to--
            (1) any divorce or separation instrument (as defined in 
        section 71(b)(2) of the Internal Revenue Code of 1986 as 
        amended by this Act) executed after the date of the enactment 
        of this Act, and
            (2) any divorce or separation instrument (as so defined) 
        executed on or before such date and modified after such date if 
        the modification expressly provides that the amendments made by 
        this section apply to such modification.
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