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MA S1100
Bill
AI Summary
- Amends Section 53 of Chapter 208 of the General Laws to modify how alimony amounts are calculated based on federal tax treatment
- Maintains current alimony calculation formula when payments are federally tax deductible to the payor
- Establishes alternative calculation for non-tax-deductible alimony: based on recipient's need OR 23% to 28% of the difference between parties' gross incomes
- Addresses changes resulting from the 2017 federal Tax Cuts and Jobs Act, which eliminated the federal tax deduction for alimony payments made under agreements executed after December 31, 2018
Legislative Description
Relative to the collateral consequences of alimony
Last Action
Accompanied a study order (under JR10), see S2886
12/18/2025
Committee Referrals
Judiciary2/27/2025
Full Bill Text
No bill text available