In the United States, embryo donation is not considered an adoption, but rather a property transfer by state laws. Taking this into account, those who adopt an embryo are not eligible for an adoption credit. However, the state of Georgia has enacted an statute called "Option of Adoption Act", which has made some couples eligible for Federal Adoption Tax Credit.
Read the full article on: What is embryo donation and adoption and when is it recommended? ( 58).
Andrea Rodrigo
B.Sc., M.Sc.
Bachelor's Degree in Biotechnology from the Polytechnic University of Valencia. Master's Degree in Biotechnology of Human Assisted Reproduction from the University of Valencia along with the Valencian Infertility Institute (IVI). Postgraduate course in Medical Genetics.