Paul L. Caron
Dean




Wednesday, June 15, 2022

GOP Eyes Tax Changes As Roe v. Wade Hangs In The Balance

Law360, GOP Eyes Tax Changes As Roe Hangs In Balance:

Republicans could push to implement changes in the tax code that would restrict access to abortion and incentivize childbirth if the U.S. Supreme Court overturns Roe v. Wade and the GOP regains control of Congress and the White House.

Carliss Chatman, an associate professor at the Washington and Lee University School of Law, told Law360 that Republicans will likely try to codify anti-abortion language in the tax code in a post-Roe world. They've signified their intent to do so in several proposals introduced during the current legislative session, despite Democratic majorities in the House and Senate and Democratic President Joe Biden in the White House.

However, if the balance of power changes, Republican proposals introduced this session could provide a blueprint for policy changes to come.

The Child Tax Credit for Pregnant Moms Act of 2022 was introduced in January by Sens. Mike Lee, R-Utah, and Steve Daines, R-Mont. The measure would allow pregnant women to claim the child tax credit for the year preceding the birth of their child, when the child is born alive before the due date for annual tax returns. The credit would apply to biological mothers, embryo adoption and the mother's husband in the case of joint tax returns. ...

Other legislators are eying the tax code as a vehicle to further restrict access to abortion. Sen. Marco Rubio, R-Fla., has introduced the No Tax Breaks for Radical Corporate Activism Act, which would bar employers from deducting expenses related to their employees' abortion travel costs or gender-affirming care for young children. Under current law, businesses can deduct any expenses that are ordinary and necessary for carrying on a trade or business, including health care plans and certain medical expenses. A version of the bill has also been introduced in the House by Rep. Brian Mast, R-Fla.

"Our tax code should be pro-family and promote a culture of life," Rubio said in a statement. "Instead, too often our corporations find loopholes to subsidize the murder of unborn babies or horrific 'medical' treatments on kids."

https://taxprof.typepad.com/taxprof_blog/2022/06/gop-eyes-tax-changes-as-roe-v-wade-hangs-in-the-balance.html

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