Embryo Exchanges and Adoption Tax Credits
Sarah B. Lawsky
University of California - Irvine School of Law
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
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, O33Accepted Paper Series
Date posted: May 4, 2009 ; Last revised: June 10, 2009
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