Georgia says an ‘unborn child’ can be claimed as dependent on state taxes

By Nouran Salaih and Chuck Johnson | CNN

Georgians can now claim an “unborn child” as a dependent on their state taxes, state Department of Revenue announced This week.

The department said Monday that residents filing their 2022 tax returns who had a fetus with a detectable heartbeat at six weeks of pregnancy can claim a dependent personal exemption in the amount of $3,000.

This announcement has been made after the historic decision of the US Supreme Court. Reversing Roe v. Wadeending the federal constitutional right to abortion, and later Decision by the 11th Circuit Court of Appeals That allowed a Georgia law banning abortions at six weeks of pregnancy to go into effect.

Georgia House Bill 481 – dubbed the “Living Infants Fairness and Equality Act” – was signed into law in 2019 by Republican Gov. It banned the procedure at six weeks, before many women knew they were pregnant. A federal judge then ruled it unconstitutional and blocked it. However, after Rowe vs. Wade was overturned, federal appeals court let it take effect.

Under the law, a fetus is considered a “natural person” with “full legal recognition” and “will be included in certain population-based determinations.”

Following the ruling, the definition of a dependent in Georgia was amended to include an “unborn child” with a detectable heartbeat—effective at the date of the federal appeals court’s July 20 decision, according to the Department of Revenue. he said.

The department said taxpayers will need to be prepared to provide “relevant medical records or other supporting documents” to support claimed dependent deductions. It did not specify what those documents would be.

It’s not clear how tax filing will play out for pregnancies that don’t end, or how it affects surrogates and unmarried parents living separately. The guidelines issued by the revenue department did not address abortion, but did say that tax return directions would be issued later this year.

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