Residents of Georgia can now claim an embryo as a dependent on state taxes, the state’s Department of Revenue said in statement .
“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 department said.
The announcement came a month after the 11th Circuit Court of Appeals allowed the Living Infants Fairness and Equality, or LIFE, Act to take effect. The law bans most abortions after doctors can detect a fetal heartbeat which is usually around six weeks.
“Georgia’s prohibition on abortions after detectable human heartbeat is rational. ‘[R]espect for and preservation of prenatal life at all stages of development is a legitimate interest. The Georgia Legislature’s findings acknowledge a state interest in “providing full legal recognition to an unborn child.’ That ‘legitimate interest provide[s] a rational basis for’ and ‘justif[ies]’ the Act,” Judge William Pryor wrote in the ruling.
The LIFE Act defines a “natural person to include unborn humans in the womb at any stage of development,” the judges wrote. “A person of reasonable intelligence is capable of understanding that the ‘core meaning [of]’ the provision is to expand the definition of person to include unborn humans who are carried in the womb of their mother at any stage of development.”
According to the statement from the Georgia Department of Revenue, “on individual income tax returns filed for Tax Year 2022 where, at any time on or after July 20, 2022, and through December 31, 2022, a taxpayer has an unborn child (or children) with a detectable human heartbeat (which may occur as early as six weeks’ gestation), the taxpayer may claim a dependent personal exemption… in the amount of $3000 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 state said.
