Alimony is no longer tax deductible to the person paying alimony and can no longer be counted as income for the person who receives alimony. The 2019 tax laws have set the Massachusetts family law Bar into an uproar making it very difficult to resolve cases that involve alimony. Prior to Jan 1, 2019, the standard alimony calculation was 30 to 35% of the difference between the income of the Payor and the Payee. But that amount was tax deductible to the Payor so it made sense to have the higher number. Now that alimony is no longer tax deductible, experts are honing in on a 23-28% of the difference between the two incomes. This has not been adopted by Statute yet so it is very difficult to resolve these cases without it.