41 Pages Posted: 26 Apr 2010 Last revised: 7 Mar 2011
Date Written: April 22, 2010
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.
Suggested Citation: Suggested Citation
Holcomb, Morgan and Byrn, Mary Patricia, When Your Body is Your Business (April 22, 2010). Washington Law Review, Vol. 85, No. 4, 2010; William Mitchell Legal Studies Research Paper No. 2010-10. Available at SSRN: https://ssrn.com/abstract=1594348