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

I 118TH CONGRESS 1ST SESSION H. R. 2634 To amend the Internal Revenue Code of 1986 to make alimony deductible. 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. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. ALIMONY DEDUCTIBLE. 3 (a) IN GENERAL.—Section 11051 of Public Law 4 115–97 is repealed and each provision of the Internal Rev- 5 enue Code of 1986 amended by such section is amended 6 to read as if the amendments made by such section had 7 not been enacted. 8 (b) EFFECTIVE DATE.—The repeal and amendments 9 made by this section shall apply to— 10 VerDate Sep 11 2014 02:02 Apr 21, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2634.IH H2634 LPerry on DSK4WB1RN3PROD with BILLS 2 •HR 2634 IH (1) any divorce or separation instrument (as de- 1 fined in section 71(b)(2) of the Internal Revenue 2 Code of 1986 as amended by this Act) executed 3 after the date of the enactment of this Act, and 4 (2) any divorce or separation instrument (as so 5 defined) executed on or before such date and modi- 6 fied after such date if the modification expressly 7 provides that the amendments made by this section 8 apply to such modification. 9 Æ VerDate Sep 11 2014 22:04 Apr 20, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2634.IH H2634 LPerry on DSK4WB1RN3PROD with BILLS