The Alabama Supreme Courtroom’s in vitro fertilization ruling this 12 months, which held that frozen embryos ought to be thought of kids, raised an extended checklist of questions for folks nervous about their future fertility remedies. My colleague Tara Siegel Bernard and I tried to reply a lot of them in February.

However just a few uncommon ones linger for folks throughout who need to discover each possibility. What does the legislation say about what you possibly can and may’t do along with your embryos? Are you able to promote them? And should you donate them — say, to a college for analysis — can you are taking a tax deduction?

Simple solutions to the questions on promoting and donating are elusive.

It’s not clear what number of human embryos sit in storage throughout the USA, however loads of individuals who put them there fear about dropping management over them. Courtroom instances just like the one in Alabama, which all however shut down I.V.F. remedies there quickly, will do this to an individual. So will the rising restrictions on abortion in lots of states — and the concurrent discussions of when life begins.

It might make sense to behave pre-emptively, should you probably can. However to do what?

Promoting embryos appears outlandish, although it might not violate federal legislation. The 1984 National Organ Transplant Act outlaws the sale of issues in or from the human physique like kidneys, livers, bones and pores and skin, however it makes no point out of embryos.

All authorized concerns apart, there will not be an enormous marketplace for anybody in search of to promote embryos. Plus, many potential sellers will most likely be considering laborious in regards to the emotions of any potential baby and the questions that baby might need years later.

“The voice that hasn’t been heard is the voice of the youngsters,” mentioned Dr. Sigal Klipstein, a doctor and chair of the American Society for Reproductive Drugs’s ethics committee. “They will be the greatest stakeholders.”

Then there may be the matter of a attainable tax deduction for donating embryos to a college for scientific analysis. The Inner Income Service declined to touch upon the matter, and it doesn’t seem to have issued any steering that’s immediately on level.

Anybody who needs to take a deduction anyway and doubtlessly choose a combat with the I.R.S. would wish to think about a minimum of three questions, mentioned Tessa R. Davis, a professor on the College of South Carolina’s Joseph F. Rice Faculty of Legislation.

First, are embryos property, versus the product of a service providing? Second, if they’re property, how do you classify the asset given the various tax remedies for various kinds of property? Classification alone can form the dimensions of the deduction.

Lastly comes a very thorny query: What’s the honest market worth of an embryo?

This results in different questions: How would possibly the worth rely on what it value to create your embryos? What about the price of sustaining them? Do you subtract a proportional quantity for any embryos you implanted — or do you accomplish that provided that implantation resulted in a reside delivery? One of many many causes universities may not ship a regular charitable affirmation letter to individuals who donate embryos is that these notes normally spell out the worth of the donation.

Professor Davis has devoted her scholarship to questions on this normal neighborhood, however she has few solutions right here. “The quick reply is that there’s very restricted and unclear steering from the I.R.S. that isn’t at all times internally constant,” she mentioned. “The very quick reply is, ‘Who is aware of?’”

One other query that authorized specialists ask in regards to the deductibility of frozen embryo donations is that this: Who would possibly need to be concerned in an argument over this deduction in federal court docket?

The reply might shock you. “For those who assume that embryos are property and so they have worth, then you definitely’re off to the races with somebody attempting to intervene and say: ‘I.R.S., cease! These embryos aren’t property — they’re human beings in cryogenic nurseries,’” mentioned Susan L. Crockin, a lawyer in Washington and an adjunct professor at Georgetown College Legislation Middle, the place she teaches assisted reproductive expertise legislation.

In different phrases, it’s possible you’ll not get an opportunity to win your argument about deductions. Third events may efficiently declare authorized standing to intervene within the case. As soon as they do, they may attempt to persuade a federal choose to close the case down by declaring that embryos are folks and never property.

For now, donating embryos to science is a factor you are able to do. However to somebody who believes that embryos are certainly folks, a federal court docket case over whether or not any such donations are deductible is a chance to advance the reason for fetal personhood.

Somebody who needs to protect abortion rights, nevertheless, might not need to be in the midst of that.