A California couple planning to divorce may be particularly concerned if they need to finalize their split after the new year in 2019. This is because of a change in tax law that accompanied the Tax Cuts and Jobs Act. The new law passed in December 2017, but its provisions related to spousal support go into effect only after 2018 comes to a close. For many separating couples with significant assets, spousal support is an important part of the divorce. This is particularly the case after a long-term marriage or one in which a partner gave up a career to be a stay-at-home parent.