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Utah's alimony law gets several updates under this bill: courts must now factor in the tax consequences of alimony payments for both parties when setting or changing alimony amounts; if two people marry, divorce, and remarry each other before divorcing again, the court must count both marriage periods combined when calculating how long alimony can last; the rule allowing a spouse's retirement to trigger an alimony modification now applies only to divorce decrees entered on or after May 12, 2020; and a payor who can prove the recipient is living with a romantic partner can seek to terminate alimony — including during the divorce process — as long as they act within one year of learning about the cohabitation.