The Dallas Morning News has a story on some of the unintended consequences of regulations. DMN reports that delivery rooms are fully booked the last week of the year with families prematurely inducing pregnancy for the additional tax benefits.

Laurie Thompson is quoted, “Everybody keeps kidding my husband that we’re doing it for the tax deduction.” Even if a child is born in the last hours of the year, the parents may take the full deduction and tax credits.

“Tax planning is a lot of it for some people,” said Baylor obstetrician Melissa Bailey, “and for some people, it has to do with the deductible on their insurance policies.”

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