Tuesday, October 11, 2022
ABA Hosts Free Webinar Today On Tax Traps And Opportunities In The Post-Dobbs Era
The ABA Tax Section hosts a free webinar today at 1:30 PM ET on Personhood, Reproductive Choice, and Family Formation: Tax Traps and Opportunities in the Post-Dobbs Era (register here):
The US Supreme Court's decision in Dobbs v. Jackson Women's Health Organization reversing the landmark case of Roe v. Wade has both opened tax traps and created tax opportunities that concern all Americans. To introduce these traps and opportunities to the general public, this panel will begin with a discussion of the fetal personhood movement and its potential tax ramifications.
Next, the panel will consider how Dobbs may have expanded (1) the tax definition of a "dependent" and (2) eligibility for tax benefits for reproductive "medical care" — including abortion, cryopreservation, in vitro fertilization, and surrogacy — for different-sex and same-sex couples and for individuals.
Finally, the panel will conclude with a discussion of the post-Dobbs tax aspects of employer-provided travel and lodging benefits associated with medical care, with a particular focus on the need to address concerns regarding the potential use of the tax system to surveil and criminally punish reproductive choices.
- Carliss Chatman (Washington & Lee; Google Scholar)
- Katie Pratt (Loyola-L.A.; Google Scholar)
- Erin M. Sweeney (DLA Piper)
- Brittany Johnson (Troutman Pepper Hamilton Sanders) (moderator)