Senate Bill 711

IRS: For divorces executed after 12/31/2018, alimony (aka spousal support) is not income to the recipient and non-deductible to the payor.

California: Now conforms to this treatment for any divorce or separation agreement executed after 12/31/2025. For agreements executed prior to 12/31/2025, spousal support is a deduction on the CA return of the payor and income on the return of the recipient.