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Law Review: When Your Body is Your Business (Surrogacy)

By Alliance Alert

Morgan Holcomb and Mary Patricia, When Your Body is Your Business (April 22, 2010). Washington Law Review, Vol. 84, No. 4, 2010; William Mitchell Legal Studies Research Paper No. 2010-10. Available at SSRN: http://ssrn.com/abstract=1594348 "Surrogacy in the United States is a multi-million dollar industry in which well paid professionals seek out highly specialized women to fulfill the difficult job of being a surrogate. Surrogates enter lengthy contracts in which they agree, in intricate detail, to provide a service for significant compensation - surrogates are paid well over $22 million dollars a year. This article argues that surrogates are also professionals in this for-profit industry and are required to report surrogacy compensation as income. As a corollary, surrogates may deduct most of their surrogacy related expenses as business deductions. Being a surrogate is a highly personal service and the expenses the surrogate incurs - such as for maternity clothes or medical care - are typically seen as nondeductible personal ones, but when your body is your business, the personal is business."

Full post as published by Constitutionally Correct on May 28, 2010 (boomark / email).