Document Type
Article
Publication Date
2009
Status
Accepted
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.
GW Paper Series
GWU Law School Public Law Research Paper No. 468; GWU Legal Studies Research Paper No. 468
SSRN Link
http://ssrn.com/abstract=1394046
Recommended Citation
Naomi Cahn & Sarah B. Lawsky, Embryo Exchanges and Adoption Tax Credits, Embryo Exchanges and Adoption Tax Credits, Tax Notes (2009).