“Immediate and Specific Tax Consequences”


Amber Mullaly


Faculty editor: Paul Horton
Publication: Contemporary Legal Issues
Volume: 22
Start Page: 321
Month: December
Year: 2015
Type: Faculty Essay


We know where Family Code § 4320(j) comes from, but we do not know why it was added to the list of factors divorce courts must consider in determining whether and how much alimony to award. Senate Bill 1296 was introduced in 1987 by California Senator Gary Hart on behalf of the Senate Task Force on Family Equity, a special committee created in 1986 in response to revelations that California’s no-fault divorce law was contributing to the “feminization of poverty.” As enacted in 1988, the main accomplishment of SB 1296 was to establish “the marital standard of living as the starting point for spousal support.”