When Your Body is Your Business
Hamline University - School of Law
Mary Patricia Byrn
William Mitchell College of Law
April 22, 2010
Washington Law Review, Vol. 85, No. 4, 2010
William Mitchell Legal Studies Research Paper No. 2010-10
Surrogacy in the United States is a multi-million dollar industry in which well paid professionals seek out highly specialized women to fulfill the difficult job of being a surrogate. Surrogates enter lengthy contracts in which they agree, in intricate detail, to provide a service for significant compensation - surrogates are paid well over $22 million dollars a year. This article argues that surrogates are also professionals in this for-profit industry and are required to report surrogacy compensation as income. As a corollary, surrogates may deduct most of their surrogacy related expenses as business deductions. Being a surrogate is a highly personal service and the expenses the surrogate incurs - such as for maternity clothes or medical care - are typically seen as nondeductible personal ones, but when your body is your business, the personal is business.
Number of Pages in PDF File: 41Accepted Paper Series
Date posted: April 26, 2010 ; Last revised: March 7, 2011
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