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Senate committee backs clarifying changes to alimony law to address cohabitation and tax treatment

Senate Judiciary, Law Enforcement and Criminal Justice Standing Committee · January 27, 2026
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Summary

The Judiciary Committee favorably recommended S.B.59, which would clarify when cohabitation during a contested divorce can bar the creation of an alimony award and instruct judges to consider post‑2017 tax treatment of alimony in awards. Supporters described the measures as technical fixes; some members urged stakeholder review.

Sponsor presented S.B.59 as a package of two technical changes aimed at closing gaps practitioners encountered in contested-divorce cases. The bill would explicitly allow courts to consider a party’s cohabitation during the period leading up to an alimony award when deciding whether to create that award, and it would set a one‑year window for a payor to seek termination after learning a payee cohabitated. Sponsor said the change is intended to…

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