The Tax Cut and Jobs Act of 2017 eliminates the “alimony deduction” effective Jan. 1. The loss of the deduction and the resulting favorable tax treatment afforded divorcing couples will now make divorce cases more difficult to settle.This was the only deduction elimination in the new act for which implementation was delayed.Attorney Matthew A. Kirsh of Kirsch & Associates said, “The loss of the alimony deduction will hurt divorcing families by making maintenance an after-tax payment, meaning there are …