For the tax filing year 2018, there are no changes. Therefore, if you pay alimony to a former spouse, you are entitled to deduct those payments providing your spouse reports the payments as income for that year. If you have an agreement dated December 31, 2018 or earlier you will be able to continue this process going forward.
However, for those who sign agreements dated January 1, 2019 and later, payments will no longer be deductible to the spouse making payments and will no longer be considered income to the recipient. 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 2018-2035, these fees are no longer deductible.