The U.S. Supreme Court’s ruling in Dobbs v. Jackson Women’s Health Organization on June 24, 2022 overturned its 1973 Roe v. Wade decision that established a legal right to abortion services under the U.S. Constitution. As you know, this decision will affect the availability of abortion services throughout the country. Employers are expressing interest in providing affected employees with assistance to access these services, but they are understandably concerned about potential risks. This Guide reflects our understanding of the following topics:
An overview of the Dobbs decision;
The evolving state landscape;
Enforcement across state lines;
Biden Administration activity;
Expected federal and state legislative activity; and
Potential employer options to facilitate access to abortion-related services, tax implications, and other related benefits issues.
The legal landscape will likely remain uncertain for the foreseeable future, and we encourage employers to discuss the issues, potential solutions, and associated risks with their legal and tax advisors before choosing a course of action.
