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Embryo Exchanges and Adoption Tax CreditsSarah B. LawskyUniversity of California - Irvine School of Law Naomi CahnGeorge 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 Accepted Paper SeriesDate posted: May 4, 2009 ; Last revised: June 10, 2009Suggested CitationContact Information
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