Senator Coram, bill sponsor, presented House Bill 18-1385. Under federal law, prior to December 2017, spousal maintenance also known as alimony, could be classified as deductible by the payor spouse for federal income tax purposes and as taxable income for the recipient spouse. Colorado spousal maintenance and child support laws and guidelines are based on this and account for the expected payor deduction and payee taxes paid on maintenance received. Under the federal Tax Cuts and Jobs Act of 2017, the payor spouse may not deduct spousal maintenance and spousal maintenance is not taxable income. To reflect this federal change, this bill makes changes to the definitions of "gross income" and "adjusted gross income" and calculation guidelines. The guideline calculation is adjusted down to ensure spousal maintenance or child support awarded does not factor in the payor deduction or payee taxes.