More Pressure to Breast-Feed? The IRS Rules Against Tax Relief for Formula Feeders

When I read Hanna Rosin's "The Case Against Breast-Feeding" article in the April issue of The Atlantic Monthly, I was well into my third trimester with my first baby. I had no plans other than to breast-feed, but reading this article gave me pause. In it, Rosin compares breast-feeding to the introduction of the vacuum cleaner, just another way to keep women tied to the household. She cites vast amounts of research to support the case that there isn't much difference between a breast-fed baby and one fed formula. She also highlights the fierce divide breast-feeding creates between a woman and her husband, one of them free to roam the world while the other remains tethered to the child.

This week, an article by Jenny Hontz on Newsweek's blog reveals that the IRS has ruled against tax relief for women who are medically forced to use formula after a double-mastectomy, and I can't help linking this and Rosin's article together. It feels, to me, to be just further evidence of the ever-growing case against formula.

As a new mother, just beginning to delve into this world (my daughter is now 6 weeks old), I have to say that the pressure to breast-feed is undeniable. From Angelina Jolie's perfect mothering examples to Dr. Sears and his ubiquitous attachment campaign, to that persistent "Breast is Best" phrase, which I can't even remember where I heard for the first time. As a brand new mom I was surprised by the militant amount of warnings I received, from family members to co-workers (some of whom don't even have kids), about how I should breast-feed my child. And while I never considered doing otherwise, I have to wonder how this pressure feels to women who are unable to breast-feed.

The Newsweek article profiles a woman who had a double-mastectomy in 2006 before the birth of her second child. After looking through the list of expendable medical expenses in her flexible spending account, the mother hoped to be able to deduct the cost of formula. After all, as the article states, "Dr. Scholl's footpads, sunscreen, birth control and prescription sunglasses all qualify as medical care for the 'diagnosis, cure, mitigation, treatment or prevention of disease.' People with hearing impairments are allowed to include the cost of equipment to help them watch TV, and anyone who has lost a limb can count the cost of modifying a car as pre-tax income. Hypnosis, yoga, colon cleansing, massage and even dancing lessons are also considered medical costs with a doctor's note. However, infant formula for women medically unable to breast-feed because of breast cancer or HIV was nowhere on the list."

But the IRS ruled that formula is a personal expenditure (unlike yoga).

I can't help feeling outraged. First, that the ruling fell this way at all. I don't think that we should give tax breaks to everyone who wants to feed their baby formula, but for those who are medically unable to breast-feed and have no choice, I would hope that they would receive the same treatment as someone with a hearing impairment who gets to write off expensive medical equipment to supplement their loss. With formula coming in around a grand a year for an infant, this just seems further evidence of our ever-failing healthcare system.

I'm starting to wonder where the ceiling is on this "Breast is Best" campaign. I'm well into my 6th week of exclusive breast-feeding and I like it more than I thought I would. I like the bond it creates between me and my daughter, and I like the idea that I am able to provide nourishment from my own body. What I don't like is how constant it is, how time-consuming it is, and I don't like the divide it has created between me and my husband when it comes to our care-giving responsibilities. While I plan to soldier on (wish me luck as I enter the world of regular pumping in two weeks when I resume work), I still want to advocate for my sisters who can't/won't/don't want to breast-feed.

I'd like to see a turn towards a more forgiving stance on formula. Unfortunately, this IRS ruling doesn't leave me feeling optimistic.

Follow Claire Bidwell Smith on Twitter: www.twitter.com/clairebidwell

Comments

[jebell81]

As always, you make a eloquent point on something that I had a pre-determined opinion on. Thank you for opening me to new consderiations on this issue!

[Shotgun Mary]

While I understand the concern of some about "militant" breast feeders at the same time I just keep thinking, formula feeding is the norm in this society. Our rates of exclusive breastfeeding for the first six months (the absolute minimum recommended by all health agencies) are dismal. We wont be reaching our Healthy People 2010 goals. I suppose I'll feel more symathetic to the plight of the formula feeding mom when she gets asked to feed her child in a bathroom because its making other people uncomfortable.

[Bethab]

If the formula-feeding mom takes her top off in a public place before feeding her kid, she should be asked to remove herself to another space lest she make people uncomfortable.

[Shotgun Mary]

I guess I've just never seen a nurisng mother completely remove her top to nurse. Sounds pretty silly to me.

[RMankovitz]

A woman does not have to be pregnant to produce breast milk. Induced lactation via nipple stimulation can allow adoptive mothers and even post-menopausal grandmothers to nurse a baby. Here is a link to the La Leche League on the subject:

http://www.llli.org/FAQ/adopt.html .

By the way, guys, men can also lactate in the same manner! In my book "The Wellness Project," I provide a few hypotheses as to why nature enabled non-pregnant and even post-menopausal woman to breastfeed.

There are nationwide milk banks set up to provide human breast milk for your baby. Here is a link to that:

http://www.llli.org/llleaderweb/LV/LVAprMay00p19.html

For those who choose formula, here is a link to recipes so that you can make your own:

http://www.westonaprice.org/children/recipes.html

Roy Mankovitz, Director
http://www.MontecitoWellness.com

[bouldercreeker]

Claire, Congrats on cranking out an article with a newborn at your breast. Juggling a laptop and baby isn't easy! Good luck once you go back to work--I hope you have a job that allows new parents to flex.

I've watched too many parents dump some imprecise amount of formula powder and questionable quality water into a lightly rinsed bottle, screw on the not-exactl­y-steriliz­ed nipple and offer it to their babies. I'm disturbed that that's all the baby will consume for the first critical months of its life. I sure as h*ll wouldn't want to consume only, say protein powder, as my sole nutritional source. If infants had a say, I'll bet they'd argue that there was a world of difference between breast milk and formula.

[jessieo]

Congrats on breastfeeding. I understand your questions about the breast is best campaign; however, I feel it is extremely important for there to be a public service campaign to encourage breastfeeding in order to counteract the assault by corporations to sell formula and all the related accouterments necessary for it. I bf both my girls for over a year and a half each. The time I sacrificed away from the rest of the world (while my husband was working, golfing, partying, etc.) was irreplaceable to me. Devoting myself completely to my children this way gave me confidence as a mother. Now that I am finished (girls are 2 and 4) and resumed my place in the world, I miss that singularity of purpose. The hormones you secrete when nursing give such a feeling of well being. I feel sorry for women who don't get to experience this sacred component of mothering. As for the IRS deduction, it does seem unfair to the woman with the masectomy; however, bravo to the IRS for trying to encourage the most cost effective and rewarding way to feed your baby.

[kapalabhati]

You didn't "lose" your place in the world to resume it. You WERE your place in the world. Those quiet moments away from the noise and chatter were a retreat for me (after those first few weeks of course!)

[Bethab]

Well aren't you just a little hero?

[Brian Cooley]

I enjoyed your article, Claire. There is no doubt that the issue of formula as a deductible expense has its logical intricacies.

For example, you state that you "we should give tax breaks to everyone who wants to feed their baby formula," but yet you'd "like to see a turn towards a more forgiving stance on formula."

I have similar feelings, but I sense an value judgement underlying those feelings. If the tax code were changed such that mothers medically unable to breast feed were able to deduct the expense while those that are physically capable cannot, wouldn't that be an even stronger implication that "breast is best"?

Women that breastfeed are unable to deduct their increased food intake during the period that they nurse, so a logically consistent position is that formula is a non-deductible expense.

I have sympathy for the mother in question. As much as it pains me to say it, I think the ruling was correct.

[jwetherbe]

such a great article claire.... and it makes me think of another issue. i've always planned to adopt -- i'm sure adoptive parents must also pay for formula completely out of pocket.

[camb94]

I always knew I would breast feed, but was amazed at how much more work it was than I expected. The first 3-4 months nearly killed me, but once we introduced a little bit of "other" food, I was amazed at how much easier it got. I never, ever understood the militancy though. Suffering through those first few weeks of nearly non stop feeding, I always believed that people had to make their own choices. For me it was easy as I didn't have any issues, but there can be so many different complications it is elitist and sexist to assume that all mothers have to breast feed. And you are right, if yoga is covered, then there are instances where formula should be covered too.

[tragiclaura]

Claire, great post. I hope more people and women especially (as women are so quick to judge each other) will read this and remember that sometimes there is a very good reason why someone isn't breastfeeding, and maybe it is none of their business to ask why. It amazes me how many times some people feel it is their right to pry into matters such as these. Breast feeding or not is a personal choice and no one's business but your own.