Title
Embryo Exchanges and Adoption Tax Credits
Recommended Citation
Naomi Cahn and Sarah B. Lawsky, Embryo Exchanges and Adoption Tax Credits, 122 Tax Notes 1365 (2009).
Abstract
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.
Comments
Reprinted in 52 State Tax Notes 927 (2009).