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Taxation-Federal

Penn State Dickinson Law

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2023

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Deducting Dobbs: The Tax Treatment Of Abortion-Related Travel Benefits, Samantha J. Prince Jan 2023

Deducting Dobbs: The Tax Treatment Of Abortion-Related Travel Benefits, Samantha J. Prince

Faculty Scholarly Works

In 2022, Dobbs v. Jackson Women's Health Organization overturned both Roe v. Wade and Planned Parenthood v. Casey thereby giving the states carte blanche to do as they wish regarding abortion access. The decision created upheaval in the United States. However, it also provided the impetus for the creation of a new employee benefit, abortion-related travel benefits.

Thirteen states had anti-abortion trigger bans that were unenforceable until Dobbs. Several other states have passed legislation that criminalizes, or significantly restricts, abortion access. Women residing in these states will now endure greater financial, health, and temporal challenges to travel out of state …