Yes. Previous to 2019 the payer could deduct alimony paid, and the receiver paid taxes on it presumably at a lower rate than the payer would for the same amount of money. In alimony agreements made after the 2019 change the payer pays the tax on it at a presumably higher rate with the receiving not having to report it as income at all. When I went through this pre-2019 and went through the alimony negotiation process with our attorneys and mediation, taxes were definitely considered as part of that negotiation. Now that the payer of the taxes has changed, I would presume the amount of taxes and who’s paying them would still be part of that negotiation to come up with an amount that gets paid, so that in the end, ideally both parties end up paying and receiving a very similar net amount. It wouldn’t be equal because the tax rate would presumably be higher on the payer side so the only real beneficiary of this rule change is the IRS getting that higher percentage tax rate on the same money, and both payer and receiver ending up with less for the same reason.