Georgia residents can now declare embryos as a state tax dependent

Georgia residents can now claim casts as a dependent on their state taxes, the state’s income division announced Monday.

“In the light of June 24, 2022, decision of the US Supreme Court in Dobbs v. Jackson Women’s Health Organization and 11th Circuit Court of Appeals July 20, 2022 in Sistersong v. KempThe department will recognize any unborn child with a detectable human heartbeat…eligible for an exemption from Georgia personal income tax,” the department said in a statement. statement.

Last month, the 11th Circuit Court of Appeals ruled that “Georgia’s ban on abortion after detecting a human heartbeat is reasonable.”

The court ruled that the state’s Infant Equality and Equity (LIFE) Act “defined a ‘natural person’ as ‘any human being including an unborn child'”.

A taxpayer who “has a fetus (or child) with a detectable human heartbeat” after July 20, when the ruling is made, can claim a dependent on their 2022 tax bill. them, according to the statement.

Residents will receive $3,000 for each unborn child.

Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation will be provided to support the claimed dependent deduction if the Department required,” the state said.

A heartbeat can be detected as early as six weeks into a pregnancy, often before a person knows they are pregnant.

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