Personhood and Tax Credits: Why Fertilized Eggs Don’t Qualify for Child Tax Deductions

When discussing the legal status of fertilized eggs, one notable aspect is their eligibility for tax deductions. Despite some individuals and states taking radical stances on personhood, the IRS and most state tax laws do not currently recognize fertilized eggs as qualifying for child tax credits or deductions. This article delves into the complexities and legal frameworks surrounding this issue.

The Current Legal Status of Fetuses and Embryos

While some states and lawmakers in the U.S. have introduced laws to grant personhood to embryos and zygotes, these measures have not yet been widely recognized by the federal government. For instance, Arizona’s attempt to declare zygotes as people has been placed on hold by the court. Similarly, other states like Alabama have not extended personhood status to embryos. This legal ambiguity has significant implications for issues such as tax deductions and financial benefits.

Federal and State Tax Laws

Federal tax laws in the United States are quite clear: only living, born children qualify for child tax credits and deductions. This means that at the moment, fertilized eggs, regardless of the state law, do not meet the legal criteria to be considered persons and therefore do not qualify for tax benefits.

Some individuals argue that since zygotes are considered human beings, they should be treated as people for tax purposes, especially if they are being stored and cared for in a medical facility. However, the practical application of this argument faces several challenges. Firstly, the IRS has not updated its guidelines to include fertilized eggs. Secondly, the concept of a non-living zygote being considered a dependent is legally and practically unfeasible within the current tax framework.

State-Level Decisions and Embryo Storage

States with more stringent abortion laws might consider a wider definition of “personhood” for tax purposes. If embryos were to be recognized as dependent, it could impact state legislatures and regional political dynamics. For example, in Alabama, where abortion is severely restricted, the storage of embryos could potentially increase the number of people considered dependents, thereby influencing the distribution of seats in the legislature. This is a hypothesis, as no court ruling has yet extended this status to zygotes.

However, it is important to note that most states do not recognize embryos and zygotes as people for tax purposes. In the absence of a federal law on personhood, state tax laws generally do not permit embryos to be claimed as dependents for tax credits.

Legislative and Policy Implications

The debate over personhood extends beyond just tax credits. It touches on broader ethical and legal questions about the status of pre-born humans. Legal scholars and policy makers are grappling with the implications of recognizing personhood for entities like zygotes and embryos.

For instance, if personhood is legally extended to fertilized eggs, it would significantly impact areas such as reproductive rights, insurance coverage, and healthcare policies. Tax laws would be just one aspect of this broader discussion. The alternatives, such as storing embryos at home, also present logistical and regulatory challenges.

Conclusion

While the debate over personhood continues in political and legislative circles, it is clear that the current tax laws do not recognize fertilized eggs as qualifying for child tax deductions. This status is likely to remain unchanged until there is a federal law or substantial state rulings that redefine the legal status of embryos and zygotes.

For individuals seeking tax benefits, the focus remains on legally recognized living children. However, discussions around personhood could have far-reaching consequences for various facets of life, including tax law. As the legal landscape continues to evolve, taxpayers and policymakers will need to remain informed and engaged in these discussions.