Journal Title
St. Mary's Law Journal
Volume
51
Issue
1
First Page
1
Document Type
Article
Publication Information
2019
Abstract
The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called "marriage penalty" from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns are twice as wide as the brackets applicable to unmarried taxpayers. For the first time since 1942, alimony payments are not deductible by the payor and not includable in the recipient's gross income. The significance of these changes can best be appreciated by examining their historical context, and this article will undertake that examination.
Recommended Citation
Mark W. Cochran, Back to the Future: Marriage and Divorce under the 2017 Tax Act, 51 St. Mary's L. J. 1 (2019).