As with all hurridly drafted and passsed legislation, often there are included provisions with enormous impact that receive little public discussion.  This is true of the federal tax reform bill awaiting signature by President Trump.  The new law will eliminate the tax deduction for payment of maintenance.  Maintenance will remain income to the recipient.  I am unaware of the legistlative history or contemplation of this particular provision of the act.  Take note, no agreements entered by the court prior to December 31, 2018 are affected by this law.