Michelle Drumbl Publishes Essay in the Pittsburgh Tax Review The article explores ways to recognize the tax credit needs of unmarried cohabitating parents.

By Law Communications
June 16, 2026

Washington and Lee law professor Michelle Drumbl has published an essay in the Pittsburgh Tax Review. The article, titled “Refundable Tax Credit Design: Cohabitating Parents and Gender Presumptions,” explores better ways to recognize the needs of unmarried cohabitating parents given that these individuals lack the financial protections of a formal partnership. Specifically, Drumbl discusses how the Child Tax Credit (CTC) is allocated to the unmarried caregivers.

“[We] can imagine design options for allowing parents to split the CTC and assign a portion to each of the two unmarried parents. For example, while retaining the current rule as the default, Congress could allow an option for the claimant to split the credit 50/50 with the other parent, similar to how Canada allows the credit to be split for shared custody. This would aid both parents financially, which is especially significant if they do not share finances equally, while signaling shared responsibility for supporting the child. This might also signal a step beyond the gender stereotypes associated with caregiving. Families take on many forms, and family demographics continue to evolve over time. Public policy should acknowledge and adapt to these evolutions,” writes Drumbl.

The full article is available online in the W&L Scholarly Commons.

Professor Drumbl is the Robert O. Bentley Professor of Law and currently serves as Associate Dean for Academic Affairs. Her teaching and research interests focus on the federal income taxation of individuals, tax procedure, and tax policy. She is also the founding Director of the Tax Clinic, in which students provide pro bono representation to low-income taxpayers who have post-filing controversies with the Internal Revenue Service. Professor Drumbl’s scholarship focuses on the intersection of low-income taxpayers and fiscal policy, exploring such issues as refundable tax credits, filing status, innocent spouse relief, and return preparer fraud.

If you know a W&L faculty member who has done great, accolade-worthy things, tell us about them! Nominate them for an accolade.