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

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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