Skyler Ligon (J.D. 2025, Washington University), Note, Giving Credit When You Are Due: Tax Credits for Birth Mothers Post-Dobbs, 102 Wash. U. L. Rev. 923 (2025):

The Dobbs v. Jackson Women’s Health Organization decision has resulted in drastic consequences for women who become pregnant. Pregnant women living in states that have restricted access to abortion—and who cannot afford to travel out of state for an abortion—are now forced to carry the child to term, no matter the financial, physical, and psychological costs that ensue from giving birth to a child. Numerous pro-life advocates have suggested that women who are not ready or do not wish to be a parent can simply give the child up for adoption—essentially equating abortion to adoption; however, the women who place children for adoption are not provided adequate support to offset the risks and costs associated with their essentially compelled pregnancies.

Accordingly, this Note recommends that states that have restricted access to abortions should enact the Birth Mother Tax Credit. By doing so, the state will acknowledge that birth mothers endure the same pregnancy-related costs as women who do not put their child up for adoption, and thus should be eligible to receive the same amount of financial assistance. Finally, providing support to birth mothers with the Birth Mother Tax Credit can, in turn, boost the state’s economy and improve the health of both the birth mother and the child.

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