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http://ssrn.com/abstract=1394046
 
 

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Embryo Exchanges and Adoption Tax Credits


Sarah B. Lawsky


University of California - Irvine School of Law

Naomi Cahn


George Washington University - Law School

May 11, 2009

Tax Notes, 2009
GWU Legal Studies Research Paper No. 468
GWU Law School Public Law Research Paper No. 468

Abstract:     
The “Option of Adoption Act,” a Georgia law that was introduced by a staunchly anti-abortion Georgia state representative, establishes procedures for genetic donors to relinquish their rights to embryos before birth and permits, but does not require, embryo recipients to petition a court for recognition that they are the legal parents of a child born to them as a result of an embryo transfer.

This article clears up what seems to be widespread confusion about a fairly straightforward question of tax law related to such embryo “adoptions.” Notwithstanding various sources' claims to the contrary, neither a Georgia adoption tax credit nor a federal adoption tax credit is available for “adopting” an embryo.

Number of Pages in PDF File: 19

Keywords: adoption, tax credit, Georgia, abortion

JEL Classification: I18, J13, K10, K34, O33

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Date posted: May 4, 2009 ; Last revised: June 10, 2009

Suggested Citation

Lawsky, Sarah B. and Cahn, Naomi, Embryo Exchanges and Adoption Tax Credits (May 11, 2009). Tax Notes, 2009; GWU Legal Studies Research Paper No. 468; GWU Law School Public Law Research Paper No. 468. Available at SSRN: http://ssrn.com/abstract=1394046

Contact Information

Sarah B. Lawsky (Contact Author)
University of California - Irvine School of Law ( email )
401 E. Peltason Dr.
Irvine, CA 92697
United States
Naomi R. Cahn
George Washington University - Law School ( email )
2000 H Street, N.W.
Washington, DC 20052
United States
202-994-6025 (Phone)
202-994-5614 (Fax)
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