H.R. 2634House118th Congress (2023-2025)In Committee

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

Introduced April 17, 2023

AI-Generated Summary

Updated January 20, 2026 at 6:16 AM UTC

The bill restores the ability for taxpayers to deduct alimony payments on their federal income tax returns. It does this by repealing the 2019 law that eliminated the alimony deduction and amending the tax code to treat alimony as deductible again. The change affects anyone who pays or receives alimony under a divorce or separation agreement.

Key Provisions

  • Repeals Section 11051 of Public Law 115-97, which had removed the alimony deduction, and restores the previous tax treatment that allows alimony payments to be deducted by the payer.
  • Specifies that the restored deduction applies to divorce or separation agreements executed after the bill becomes law, and to earlier agreements if they are later modified to adopt the new rules.

Legislative Activity

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3 earlier actions
HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR H2044)

April 26, 2023

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HouseIntro Referral

Introduced in House

April 17, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

April 17, 2023

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H1794-1795)

April 18, 2023

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H2044)

April 26, 2023

Floor Debate

7 members

What members said about H.R. 2634 on the floor

7 Republicans
Earl L. "Buddy" Carter
Rep. Earl L. "Buddy" CarterR-GA-1 · Apr 18, 2023

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and to submit extraneous material into the Record. Mr. Speaker, today could be the…

Bob Good
Rep. Bob GoodR-VA-5 · Apr 18, 2023

Mr. Speaker, I thank the gentleman from Georgia for his leadership on this critically important issue. You might say what the House of Representatives does is tax and spend. Thankfully, we are the…

Andy Biggs
Rep. Andy BiggsR-AZ-5 · Apr 18, 2023

Mr. Speaker, I thank the gentleman from Georgia (Mr. Carter) for yielding. I appreciate his leadership on this issue. I was thinking as you were talking about the first job I ever had. I was…

Andrew S. Clyde
Rep. Andrew S. ClydeR-GA-9 · Apr 18, 2023

Mr. Speaker, I thank my dear friend and fellow Georgian, Congressman Buddy Carter, for yielding. Mr. Speaker, I am proud to be a staunch supporter and original cosponsor of Mr. Carter's FairTax Act,…

Mike Collins
Rep. Mike CollinsR-GA-10 · Apr 18, 2023

Mr. Speaker, I thank Mr. Carter for yielding. Mr. Speaker, as someone who represents the great University of Georgia, it is nice to see him pick up the football and run with this thing. My friend is…

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Barry Moore
Rep. Barry MooreR-AL-2 · Apr 18, 2023

Mr. Speaker, today, I rise to express my support for making tax day a thing of the past. Our current tax code is four times as long as the King James Bible but contains none of the good news. Last…

George Santos
Rep. George SantosR-NY-3 · Apr 18, 2023

Mr. Speaker, the American people need tax relief, and I rise today to share my unapologetic support for the FairTax Act. Taxes continue to skyrocket in States like New York. Many of my constituents…

Bill Text

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Introduced in HouseIssued April 17, 2023

I

118th CONGRESS

1st Session

H. R. 2634

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.

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.