Morgan L. Holcomb (Hamline) presents When Your Body is Your Business: Taxing Gestational Surrogacy today at Samford as part of its Works-in-Progress Series:
Our thesis is that the fees gestational surrogates receive are part of the surrogate's gross income. We argue that gestational surrogates are in the trade or business of providing professional assisted reproductive technology services, and therefore the gestational surrogates' ordinary and necessary business expenses ought to be deductible just as they would for any other professional.
