In Massachusetts, the Alimony Reform Act governs the determination of income and the amounts of alimony to be paid, as well as the duration of such payments. Various forms of income are considered under this act, and it is essential to accurately determine the actual income. The amount of alimony is restricted to a percentage or the demonstrated need of the recipient spouse, ensuring it is not an endless obligation.

According to the statute, the maximum percentages for alimony were set at 30 to 35 percent of the gross income. However, this calculation was based on the assumption that alimony was taxable and tax-deductible, a scenario that is no longer applicable as per changes by the IRS. Despite this change, the Massachusetts legislature has not adjusted these percentages accordingly. Presently, this roughly translates to approximately 22 to 26 percent of gross income, a calculation determined by experts.

The limitation on the amount of alimony is not only bound by these percentages but also by the demonstrated need of the recipient spouse. This need is reflective of the lifestyle that the parties maintained during the course of their marriage.