Embryo Exchanges and Adoption Tax Credits

19 Pages Posted: 4 May 2009 Last revised: 10 Jun 2009

Date Written: May 11, 2009


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 Classification: I18, J13, K10, K34, O33

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: https://ssrn.com/abstract=1394046

Sarah B. Lawsky (Contact Author)

Northwestern University - Pritzker School of Law ( email )

375 E. Chicago Ave
Chicago, IL 60611
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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