Alimony
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.
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.