The potential for an increase in taxes on high earners is in the news.

However, somewhat buried in the news is the possibility of Biden rolling back the Trump tax plan of 2017.

As any recently divorced high earner knows, the Trump tax plan included a shift of the taxation burden on spousal support from the receiver to the payer. That has the effect of the payer paying more on that support than the recipient, as almost by definition the recipient was in a lower tax bracket than the payer (or the payment direction would have been in reverse in the first place).

If a rollback of the Trump tax plan of 2017 would include this specific tax change is unclear, but my hope and guess is that it would be inclusive. I, for one, am looking at paying significantly more in taxes as a result of the Trump plan than I would have been before, therefore paradoxically a "raise" in taxes by Biden has the potential to offer me significant relief.

https://fox8.com/news/first-major-tax-hike-coming-since-1993-report/