Category: Assisted Reproductive Technology

If you are thinking about pursuing an adoption, make sure you start to start and document all of your expenses related to the process. In the United States tax code provides an adoption credit for qualified adoption related expenses for each child adoption. The IRS just released the 2020 adjusted through their Revenue Procedure 2019-44 report. The maximum tax credit allowed in 2020 is set at $14,300 per child (in 2019 is was $14,080 and $13,810 in 2018). In addition to a credit, the IRS does allow an exclusion from income for employer provided adoption assistance.
Insurance companies in Nevada can no longer discriminate against a woman for acting as a gestational carrier (aka surrogate) when it comes to health insurance. In the 2019 Nevada Legislative Session, Kimberly Surratt requested a bill to prevent insurance companies from discriminating against surrogates. Assemblywoman Bea Duran (Democrat, Las Vegas) sheparded AB 472 through the legislative process and worked to ensure its passage. The bill received significant support from the Nevada Justice Association, the Nevada Association of Health Plans and the Nevada State Medical Association.
It is common for our clients to have gone through heartbreaking stories of infertility. They spend years trying infertility treatments. They pour their hearts and money into treatment after treatment to no success. Each and every time that a treatment fails, our clients experience a grieving period. They have the procedure and then wait to see if it worked. Over and over again. It is exhausting, physically on woman’s body, and emotionally on the couple.
The Code of Federal Regulations Title 21, section 1271, regulates human cells, tissues, and cellular and tissue-based products. The purpose was to establish donor eligibility, current good tissue practice, and other procedures to prevent the introduction, transmission, and spread of communicable diseases. This included oocyte (egg) donations, and semen donations for use in assisted reproductive technology cases.
It is very important for Intended Parents from the UK who are utilizing a surrogate/gestational carrier in the United States to follow specific instructions. I have written a blog on this issue in the past. However, there is a new decision in the UK that helps explain what is needed and explain what the though process is for a Judge in the UK.
A compromise was reached and the President signed the “Fiscal Cliff” bill today, January 2, 2013, which had a provision for th eAdoption Tax Credit. The new law makes the Adoption Tax Credit a permanent part of the Internal REvenue Code. In the past, the Adoption Tax Credit was not permanent and it included a sunset provision that caused it to “expire” for lack of a better term.
A U.S. citizen, Ellie Lavi, utilized IVF at a fertility clinice to get preganant, see USA Today article dated March 20, 2012. When she gave birth she was oversees in Tel Aviv. She then applied for U.S. citizenship for her children at the U.S. Embassy and was todl that her children were not eligible for citizenship unless she could prove that the gg or sperm that they created the embryo from was from an American citizen.

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