sentences:  The Tax Cuts and Jobs Act of 2017 has changed the federal tax treatment of alimony for divorces and separation agreements signed on or after January 1, 2019, making it identical to that for child support—non-deductible for the payer, and non-taxable for the recipient.In the U.S. state law establishes requirements regarding alimony (and child support) payments, recovery and penalties.A spouse trying to recover back alimony sometimes may use only the collection procedures that are available to all other creditors, such as reporting the amount due to a collection agency.