UNINTENDED CONSEQUENCES OF FETAL PERSONHOOD STATUTES: EXAMPLES FROM TAX, TRUSTS, AND ESTATES

The laws of taxation, trusts, and estates are new fronts in the culture wars over abortion. After the Supreme Court's 2022 decision in Dobbs v. Jackson Women's Health Organization, some anti-abortion states enacted fetal personhood statutes that have the potential to unsettle and destabilize longstanding legal doctrines that otherwise create predictability and stability in the laws of taxation and succession. This Article makes three principal claims: descriptive, predictive, and normative. First, the Article explores how Dobbs opened the door for states like Georgia to treat zygotes-embryos-fetuses as "dependents" for state income tax purposes. Second, the Article identifies some of the most salient ways fetal personhood laws could upend longstanding rules concerning property ownership and taxpayers' determination of their fiscal obligations to the government. Unless carefully circumscribed, fetal personhood laws will disrupt the orderly transmission of property at death, the ability to administer a trust, and any durational limits on trusts. Third, the Article argues that state lawmakers should explicitly limit the scope of fetal personhood laws. Somewhat counterintuitively, both those with antiabortion views and those who wish to secure access to the procedure share an interest in narrowing these laws' applicability.