For all divorce agreements signed January 1, 2019 and later, payments made as alimony to the ex-spouse are no longer deductible and the payments are no longer considered income to the recipient. This includes money spent on behalf of your ex for health insurance benefits.
If you amend a prior agreement there needs to be wording to this effect included in the changes.
Legal fees incurred for the receipt of taxable alimony used to be deductible as a miscellaneous deduction on your tax return and subject to a 2% of adjusted gross income as a floor. However, because miscellaneous deductions have been abolished from tax years 2018-2025, these fees are no longer deductible.
Child support, as always, is not deductible to the person paying this and is not income to the recipient.