It depends on the wording. If it does NOT expressly state the repeal of the deduction for alimony payments applies to the modification, then it is still deductible for you and taxable to her.
You can't deduct alimony or separate maintenance payments made under a divorce or separation agreement (1) executed after 2018, or (2) executed before 2019 but later modified if the modification expressly states the repeal of the deduction for alimony payments applies to the modification. Alimony and separate maintenance payments you receive under such an agreement are not included in your gross income. Alimony and Separate maintenance
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