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Utah's alimony law would be updated in several ways under this bill. Courts would be required to consider the tax consequences of alimony on both spouses, alongside existing factors like income, earning capacity, and length of marriage, when setting or changing alimony amounts. If a couple married, divorced, remarried each other, and then divorced again in a case filed on or after January 1, 2026, courts generally would combine the length of both marriages when determining how long alimony can last, unless doing so would be unfair; this would not reopen or change the terms of the earlier divorce. The bill would also keep the existing rule that a spouse's retirement can justify modifying alimony only for divorce decrees entered on or after May 12, 2020, and it would combine and expand the cohabitation rules so that if a payor proves the alimony recipient is living with a romantic or sexual partner — whether during the divorce case or after it is finalized — the court could not order alimony and must end any existing alimony order, so long as the payor raises the issue within one year of learning about the cohabitation.