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Taxing Surrogacy

CHALLENGING GENDER INEQUALITY IN FISCAL POLICY MAKING: COMPARATIVE RESEARCH ON TAXATION, pp. 95-108, Asa Gunnarsonn et al., eds., 2011

14 Pages Posted: 18 Jun 2009 Last revised: 26 May 2011

Bridget J. Crawford

Pace University School of Law

Date Written: August 30, 2009

Abstract

Tax law collides with the human body at an unexpected juncture: surrogate motherhood. This article considers the income tax treatment of payments received by a woman for carrying a child for another person. In some parts of the United States, surrogacy is legal. In other parts, it is illegal. In all places in the U.S., though, amounts received by a surrogate mother should be (and are) taxable for federal income tax purposes. Anecdotal evidence suggests that surrogates do not comply uniformly with income tax reporting requirements. This article considers the implications of the taxing (or not taxing) surrogacy. It suggests how the government can encourage surrogates’ compliance with applicable income tax laws. The article concludes with notes for further study of the ways in which gender, social policy and tax laws are intertwined.

Keywords: taxation, surrogacy, surrogate, mother, reproductive technology, assisted reproduction, tax, income, gender, women

JEL Classification: K12, K34

Suggested Citation

Crawford, Bridget J., Taxing Surrogacy (August 30, 2009). CHALLENGING GENDER INEQUALITY IN FISCAL POLICY MAKING: COMPARATIVE RESEARCH ON TAXATION, pp. 95-108, Asa Gunnarsonn et al., eds., 2011. Available at SSRN: https://ssrn.com/abstract=1422180

Bridget J. Crawford (Contact Author)

Pace University School of Law ( email )

78 North Broadway
White Plains, NY 10603
United States

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