The recent in vitro fertilization ruling by the Alabama Supreme Court, categorizing frozen embryos as children, has sparked numerous uncertainties regarding future fertility treatments.  Several unique queries persist for individuals worldwide who wish to explore all avenues. What legal constraints govern the handling of embryos? Can they be sold? And if donated, for instance, to a university for research, is a tax deduction feasible?

Finding clear-cut answers to these questions proves challenging. The exact number of human embryos stored across the United States remains unclear, yet many individuals harboring such embryos express concerns about relinquishing control. Legal battles, like the one in Alabama that temporarily halted IVF treatments, intensify anxieties, as do escalating abortion restrictions and debates over the inception of life.

Preemptive action may seem prudent, but the path forward remains uncertain. While selling embryos appears unconventional, it may not explicitly contravene federal law, as the 1984 National Organ Transplant Act does not explicitly prohibit it. Nevertheless, the market for embryo sales may be limited, and prospective sellers often grapple with the potential emotional impact on any resulting children.

Consideration of tax deductions for donating embryos to scientific research introduces further complexity. Despite the Internal Revenue Service’s silence on the matter, individuals contemplating deductions confront a myriad of questions. Are embryos considered property or a service offering? How does their classification impact tax treatment and deduction size? Determining the fair market value of an embryo proves particularly vexing, further compounded by variables such as creation and maintenance costs.

These uncertainties extend to potential legal battles over deduction eligibility. Assumptions about embryos as property may trigger challenges asserting their status as human beings, potentially leading to interventions and federal court disputes. Such proceedings could fundamentally question the nature of embryos and their rights.

While embryo donation for research remains feasible, it inadvertently fuels debates over fetal personhood and abortion rights. Consequently, individuals aiming to preserve abortion rights may hesitate to engage in such contentious legal battles.