Alabama IVF ruling puts spotlight on state plans for tax breaks and child support for fetuses

The recent Alabama Supreme Court ruling that frozen embryos are legally protected children is highlighting how support for the idea that a fetus should have the same rights as a person underpins far less dramatic laws and proposals from abortion foes across the U.S.

Lawmakers in at least six states have proposed measures similar to a Georgia law that allows women to seek child support back to conception to cover expenses from a pregnancy. Georgia also allows prospective parents to claim its income tax deduction for dependent children before birth, Utah enacted a pregnancy tax break last year, and variations of those measures are before lawmakers in at least four other states.

Including legislation that makes harming or killing a fetus a crime, several dozen proposals falling under the broad umbrella of promoting fetal personhood are pending in at least 15 states, according to an Associated Press analysis using the bill-tracking software Plural.

The Alabama court decision spotlighted the anti-abortion movement’s longstanding goal of giving embryos and fetuses legal and constitutional protections on par with those of the women carrying them. But abortion rights advocates see proposals granting even limited protections to embryos and fetuses as potentially having broader implications.

“Any law that applies to a human could then be deployed with regard to fetuses,” said Melissa Murray, a professor at the New York University School of Law. “The whole array of statutory law and constitutional law is available.”

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