Personally, I think there are better ways. Right now I'm working towards making "support" payments taxable income for the payee and tax-deductable for the payer (or, even better, come out of pre-tax dollars).
In some countries they used to be - until the government figured out that they were losing tax revenue because the payer is usually in a higher tax bracket. So they stopped making them deductible.
Anyway, so much for the "for the children" thing.
Be happy that you're not getting the Massachusetts treatment.
I'm working towards making "support" payments taxable income for the payee and tax-deductable for the payer
If you ever "win", they'll just bump the rate to cover average tax liability on the receiving end.
(or, even better, come out of pre-tax dollars).
Not gonna happen. They would have to make child expenses deductible for children in intact families too.