If there is already an existing alimony order, the new tax law will have no direct effect.  However, starting January 1, 1019, alimony will not be tax deductible for the payor, nor taxable for the recipient.  There will be no retroactive application, so this change does not apply to existing orders.  If you are contemplating divorce or already in the process of divorce, talk to your tax professional and your family attorney regarding how this change will or could apply to you.