Mad Rush to Divorce Before Year EndSessums Black Caballero Ficarrotta attorney Alex Caballero is quoted in the Dec. 20, 2018, Sue Carlton column in the Tampa Bay Times on upcoming federal tax law changes with regard to alimony. Starting Jan. 1, 2019, alimony will no longer be tax deductible for the person who is paying—and the person who receives alimony won’t be taxed on it. Alex said the change, which has created a mad scramble for litigants to finalize pending divorces before the end of the year, potentially could hurt both sides.