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: Suggested Citation