This actually is a broken part IMO. I’ve read that it actually just hurts both parties because a judge still must try to maintain an equivalent QOL but since alimony is paid from post-tax income now they cannot afford as much so less is taken. Likewise, even though it is tax-free for the recipient, since less is taken they often end up with less.

I can’t remember where I read this but I’ll see if I can track down a source.