Congress recently eliminated a 75-year-old tax deduction for payor spouses on their alimony payments. As of January 1, 2019, payor spouses can no longer take this deduction, and receiving spouses are no longer required to claim it as income. This is a major change, because payor spouses are typically in a much higher tax bracket than receiving spouses, and prior to these changes, their alimony payment deductions often allowed them to move into a lower tax bracket. In many cases, the elimination of this deduction will lower the combined overall income of the two spouses, leaving less spousal support available for the receiving spouse.