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Taxation, Lactation, and Validation: The Symbolic Power of Tax Law to Legitimize Breast Milk Expression
Law & Social Inquiry ( IF 1.396 ) Pub Date : 2023-07-10 , DOI: 10.1017/lsi.2023.26
Elizabeth A. Hoffmann

In 2011, the Internal Revenue Service reversed a previous regulation that excluded lactation supplies, including breast pumps, from medical care tax benefits. This policy change was met with joy by some working mothers. Often torn between family needs and workplace duties, these lactating employees struggled with trying to be a “good worker” and a “good mother.” They saw the new tax law as validation of their efforts to express milk at work and legitimation for the accommodations they required. They felt that even an area of law as technical and complex as tax law could recognize their commitment to combining breastfeeding and employment. However, the women recognized that the law only facilitated greater ability to lactate but not more time with their babies, which they greatly wanted. Indeed, this article asks if breast pumps and supplies would even be an issue for many women if the United States provided women with the more extensive maternity leave that workers in other developed countries receive.

中文翻译:

税收、哺乳和验证:税法使母乳吸奶合法化的象征力量

2011年,美国国税局推翻了之前的一项规定,该规定将包括吸奶器在内的哺乳用品排除在医疗保健税收优惠之外。这一政策变化让一些职业母亲欣喜若狂。这些哺乳期员工常常在家庭需求和工作职责之间左右为难,努力成为“好工人”和“好母亲”。他们认为新税法是对他们在工作中挤奶的努力的认可,也是他们所需住宿的合法化。他们认为,即使像税法这样技术性和复杂性的法律领域也可以认可他们将母乳喂养和就业结合起来的承诺。然而,妇女们认识到,该法律只能提高哺乳能力,但不能增加她们与婴儿相处的时间,而这正是她们非常想要的。的确,
更新日期:2023-07-10
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