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Some state statutes, including those of Texas, Montana, Kansas, Utah, Kentucky and Maine, give explicit guidelines to judges on the amount and/or duration of alimony.In Texas, Mississippi and Tennessee, for example, alimony is awarded only in cases of marriage or civil union of ten years or longer and the payments are limited to three years unless there are special, extenuating circumstances.This can be modified at any future date based on a change of circumstances by either party on proper notice to the other party and application to the court.The courts are generally reluctant to modify an existing agreement unless the reasons are compelling.

Alimony is not child support, where, after divorce, one parent is required to contribute to the support of their children by paying money to the child's other parent or guardian.When she has brought up her children, a portion of all that is given to the children, equal as that of one son, shall be given to her. The modern concept of alimony is derived from English ecclesiastical courts that awarded alimony in cases of separation and divorce.Alimony pendente lite was given until the divorce decree, based on the husband's duty to support the wife during a marriage that still continued.Child support is considered a payment that a parent is making for the support of their offspring, and the parent who pays it pays the taxes.However, alimony is treated as taxable income, in most countries, to the receiving spouse, and, in most cases, deducted from the gross income of the paying spouse (the United States IRS does not allow for child support to be deducted from AGI). state law establishes requirements regarding alimony (and child support) payments, recovery and penalties.

Liberalization of divorce laws occurred in the 19th century, but divorce was only possible in cases of marital misconduct.

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