Sarah B. Lawsky and Naomi Cahn, “Embryo Exchanges and Adoption Tax Credits”

Abstract:
The”Option of Adoption Act,”a Georgia bill 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.

Download it here.

This entry was posted in Feminism and Families, Feminism and Law, Feminist Legal Scholarship, Reproductive Rights. Bookmark the permalink.