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Bill Detail: HB18-1385

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Title Domestic Relations Changes Due To Federal Tax Law
Status Governor Signed (05/24/2018)
Bill Subjects
  • Children & Domestic Matters
  • Fiscal Policy & Taxes
House Sponsors D. Roberts (D)
Senate Sponsors D. Coram (R)
House Committee Judiciary
Senate Committee Finance
Date Introduced 04/12/2018
Description

Prior to the enactment of federal tax legislation in December 2017,
spousal maintenance was capable of being classified as deductible by the
payor spouse for federal income tax purposes and taxable income to the
recipient spouse. As a result of the 2017 federal tax legislation,
commencing in 2019, spousal maintenance is not deductible by the payor

spouse and is not taxable income to the ...
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