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UT SB0059

Bill

Status

Enrolled

3/2/2026

Primary Sponsor

Lincoln Fillmore

Click for details

Origin

Senate

2026 General Session

AI Summary

  • Courts must now consider the tax consequences of alimony on each party when determining or modifying alimony awards

  • For couples who divorce, remarry each other, and divorce again, courts must combine the lengths of both marriages when calculating alimony duration, provided the second divorce petition was filed on or after January 1, 2026

  • Cohabitation by the alimony recipient during divorce proceedings or after the decree allows the court to deny or terminate alimony, including temporary alimony, even if the cohabitation has ended by the time of the termination motion

  • A payor seeking to terminate alimony based on cohabitation must file within one year of knowing or having reason to know about the cohabitation

  • The bill takes effect May 6, 2026, or earlier if approved by two-thirds of both legislative chambers

Legislative Description

Alimony Amendments

Revenue and Taxation

Last Action

Senate/ to Governor in Executive Branch - Governor

3/3/2026

Committee Referrals

Judiciary2/18/2026
Rules2/17/2026
Judiciary, Law Enforcement, and Criminal Justice1/20/2026
Rules1/20/2026

Full Bill Text

No bill text available