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Embryo Exchanges and Adoption Tax Credits

Sarah B. Lawsky
George Washington University - Law School

Naomi Cahn
George Washington University - Law School

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.

Keywords: adoption, tax credit, Georgia, abortion

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

Accepted Paper Series

Date posted: May 04, 2009 ; Last revised: June 10, 2009

Suggested Citation

Lawsky, Sarah B. and Cahn, Naomi R., 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

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Contact Information

Sarah B. Lawsky (Contact Author) George Washington University - Law School ( email ) 2000 H Street, N.W. Washington, DC 20052 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)