Thursday, January 25, 2018
Bridget J. Crawford (Pace) presents Tax Talk and Reproductive Technology at Louisville today as part of its Junior Faculty Dean’s Mentoring Grant Program
What do fertility clinics communicate to their clients about the tax consequences of compensated surrogacy or gamete transfers? How do egg donors and surrogates understand their activities vis-a-vis the tax system? How does this square with existing tax laws? Through a content analysis of publicly-available websites and internet message boards, this article examines the tax information that fertility clinics and doctors make available to patients, as well as the information that surrogates and gamete donors share with each other.
The article shows that correct and reliable tax information is in short supply, and there is a need for clear administrative or judicial guidance. Perez v. Commissioner, a case recently decided in the United States Tax Court, represented a missed opportunity by the Tax Court to clarify important questions about the nature, extent and character of income received from compensated surrogacy or gamete transfers. Including tax considerations in discussions of reproductive technology brings focus to underlying economic issues and invites a more complex consideration of the interests of doctors, clinics, intended parents and donors.