Academic

Lawsky & Cahn on Embryo "Adoptions" & Tax Credits

By Lawrence Solum

Sarah B. Lawsky and Naomi Cahn (George Washington University - Law School and George Washington University - Law School) have posted Embryo Exchanges and Adoption Tax Credits on SSRN. Here is the 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.

Full post as published by Legal Theory Blog on May 06, 2009 (boomark / email).