HR2634-118

1. Alimony deductible Section 11051 of Public Law 115–97 is repealed and each provision of the Internal Revenue Code of 1986 amended by such section is amended to read as if the amendments made by such section had not been enacted. The repeal and amendments made by this section shall apply to— any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as amended by this Act) executed after the date of the enactment of this Act, and any divorce or separation instrument (as so defined) executed on or before such date and modified after such date if the modification expressly provides that the amendments made by this section apply to such modification.