The Republican budget proposal in Congress would eliminate the tax deduction for spousal maintenance, among other deductions, credits, etc.
See http://waysandmeans.house.gov/uploadedfiles/ways_and_means_section_by_section_summary_final_022614.pdf
See http://waysandmeans.house.gov/uploadedfiles/ways_and_means_section_by_section_summary_final_022614.pdf