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Prayer Versus Prejudice: The Achievable Coexistence of Religion and Just Remedies for Discrimination Involving Workplace Harassment
No full textHow Should the Supreme Court Respond to the Combination of Political Polarity, Legislative Impotence, and Executive Branch Overreach?
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[021] Excel Sheet Step 5 Long Form Sheet 1 of 1 Computing Net FMV by Deducting Target\u27s LIAB
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[015] Excel Sheet Step 2 Sub-Step 2E Sheet 3 of 5 Determine TC\u27s EQ DIS Rate (EDR), Also 2C 1 of 1
No full textDeducting Dobbs: The Tax Treatment of Abortion-Related Travel Benefits
No full textIn 2022, Dobbs v. Jackson Women\u27s 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 for abortion access. As a result, a profusion of private employers enhanced their employee benefit packages by providing abortion-related travel benefits. An assessment of the current and potential future tax treatment of such benefits is warranted.
This Article provides past examples of employee benefits that were created around pivotal United States Supreme Court cases. It then covers women\u27s need to travel, and the time and expense of such travel, including the disparate impact on women of color and those in lower socio-economic positions. Then this Article focuses on the creativity and swiftness with which companies responded *2 to Dobbs to assist women who will need to travel and the federal income tax treatment of these responses. The Article explores the potential deductibility issues that could arise due to state laws criminalizing abortion and enacting aiding and abetting laws. Lastly, the Article concludes with a discussion on how the government can best proceed equitably
