Are There Reasons to Allow Surrogacy Deductions?
The only reason one would ever have surrogacy expenses is to have a baby, especially regarding this case given Florida adoption laws at the time. Unlike elective surgery, such as a facelift or benign mole removal, many people cannot grow a family without the assistance of a surrogate. Given that there is no other reason to do this, it could be deemed as necessary, as well as directly affecting the dependent child who will be claimed on that or the following year’s tax return.
Under current laws, a person can deduct the cost of a wig for mental health reasons. Is a wig necessary in order to function? The law states that it may be, and can be deducted. If a person is the fortunate recipient of a kidney, that taxpayer can deduct expenses he/she pays to cover any expenses incurred by the donor. Given the reasons for disallowing deductions for surrogacy, shouldn’t the taxpayer only be able to start taking deductions at the point of entry, meaning when the donor kidney becomes his/her own?
And that’s what is troubling. Inconsistency in the law has been, historically, a means of oppression, and while that might not be the purpose of its use in this case, knowing what we know going forward, the stage is set that prolonged enforcement of it may very well be such a tool.
