On 25 September 2017, the US Court of Appeals for the Eleventh Circuit held ”(1) that (Section 213 of) the Internal Revenue Code does not permit Mr.
See also: įlorida law explicitly allows both gestational surrogacy agreements (in which the surrogate mother is not the biological contributor of the egg) and traditional surrogacy agreements (in which the surrogate mother is the biological contributor of the egg), but neither is available to same-sex couples.