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131 STAT. 2090 PUBLIC LAW 115–97—DEC. 22, 2017 ‘‘(i) payments to a spouse of alimony or separate maintenance payments shall not be treated as a pay- ment by the payor spouse for the support of any dependent, and ‘‘(ii) in the case of the remarriage of a parent, support of a child received from the parent’s spouse shall be treated as received from the parent. ‘‘(B) ALIMONY OR SEPARATE MAINTENANCE PAYMENT.— For purposes of subparagraph (A), the term ‘alimony or separate maintenance payment’ means any payment in cash if— ‘‘(i) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument (as defined in section 121(d)(3)(C)), ‘‘(ii) in the case of an individual legally separated from the individual’s spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and ‘‘(iii) there is no liability to make any such payment for any period after the death of the payee spouse and there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse.’’. (C) Section 219(f)(1) is amended by striking the third sentence. (D) Section 220(f)(7) is amended by striking ‘‘subpara- graph (A) of section 71(b)(2)’’ and inserting ‘‘clause (i) of section 121(d)(3)(C)’’. (E) Section 223(f)(7) is amended by striking ‘‘subpara- graph (A) of section 71(b)(2)’’ and inserting ‘‘clause (i) of section 121(d)(3)(C)’’. (F) Section 382(l)(3)(B)(iii) is amended by striking ‘‘sec- tion 71(b)(2)’’ and inserting ‘‘section 121(d)(3)(C)’’. (G) Section 408(d)(6) is amended by striking ‘‘subpara- graph (A) of section 71(b)(2)’’ and inserting ‘‘clause (i) of section 121(d)(3)(C)’’. (4) ADDITIONAL CONFORMING AMENDMENTS.—Section 7701(a)(17) is amended— (A) by striking ‘‘sections 682 and 2516’’ and inserting ‘‘section 2516’’, and (B) by striking ‘‘such sections’’ each place it appears and inserting ‘‘such section’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to— (1) any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act) executed after December 31, 2018, and (2) 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. 26 USC 61 note. 26 USC 219. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00038 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS