PROFESSOR SAMANTHA PRINCE PRESENTS HER RESEARCH ON POST-DOBBS ABORTION-RELATED TRAVEL BENEFITS AT AALS
February 2023 — Professor Samantha J. Prince presented a draft of her article “Deducting Dobbs: The Tax Treatment of Abortion-Related Travel Benefits” at the Association of American Law Schools’ 2023 Annual Meeting in San Diego, CA. Prince joined the “Emerging Voices in Workplace Law” panel to discuss her ongoing research into the rapid development of abortion travel benefits in the wake of the landmark Supreme Court decision Dobbs vs. Jackson Women’s Health Organization.
Professor Prince’s research examines how several sections of the Internal Revenue Code impact the implementation of employer-sponsored abortion travel benefits. She also considers how these benefits could become taxable to the employee and non-deductible by the employer in light of new state legislation.
“Deducting Dobbs” surveys the current landscape by cataloguing dozens of examples of employer-sponsored abortion travel benefits. The article also uses a historical lens to compare this phenomenon with prior examples of employee benefits developed in the aftermath of other externalities.
Professor Prince would like to thank Professor Amy Monahan of the University of Minnesota Law School for her valuable feedback.
Professor Samantha Prince is an Assistant Professor of Law and Director of Legal Analysis & Writing at Dickinson Law. She has a Master of Laws in Taxation from Georgetown University Law Center and was a partner in a regional law firm where she handled transactional matters that ranged from an initial public offering to regular representation of a publicly-traded company. Most of her clients were small to medium sized businesses and entrepreneurs, including start-ups. A significant part of her practice was in employee benefits including retirement plan design and operation. An expert in entrepreneurship law, she established the Dickinson Law entrepreneurship program, is an advisor for the Entrepreneurship Law Certificate that is available to students, and is the founder and moderator of the Inside Entrepreneurship Law blog.