Georgia Allows “Unborn Child” to be Claimed as Tax Dependent and Qualifies for Tax Deduction

According to a recent announcement made by the Georgia Department of Revenue, pregnant mothers in the state can now include their unborn child as a dependent on their tax returns.

“In light of the June 24, 2022, U.S. Supreme Court ruling in Dobbs v. Jackson Women’s Health Organization and the July 20, 2022, 11th Circuit Court of Appeals ruling in Sistersong v. Kemp, the Department will recognize any unborn child with a detectable human heartbeat, as eligible for the Georgia individual income tax dependent exemption,” the agency announced on its website Monday.

On individual income tax returns for Tax Year 2022, a taxpayer with an unborn child (or children) with a detectable human heartbeat (which may occur as early as six weeks’ gestation) may claim a $3,000 dependent personal exemption for each unborn child.

“Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation shall be provided to support the dependent deduction claimed if requested by the Department,” the agency said.

More from ABC News:

The new tax guidance from state officials comes just two weeks after a federal appeals court ruled Georgia’s so-called “heartbeat law,” titled the Living Infants Fairness and Equality (LIFE) Act, could take effect immediately following the Supreme Court’s decision in June to overturn Roe v. Wade, giving power back to states to decide abortion access.

The law was previously declared unconstitutional by a federal judge in July 2020, and barred from taking effect.

Under the legislation — which Gov. Brian Kemp originally signed into law in 2019 — abortions in the state are banned after a fetal heartbeat can be detected, which can happen as early as six weeks into a pregnancy. There are exceptions for medical emergencies, “medically futile” pregnancies and rape and incest, if a police report has been filed.

The law has other implications, including for taxes, because it also redefines “natural person” under Georgia law to mean “any human being including an unborn child” — including an embryo or fetus at any stage of development.

Under that definition, a pregnant person may also request child support, amounting to the “direct medical and pregnancy related expenses of the mother.”

Read more here.

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