Georgia’s Revenue Department announced that Georgia residents can claim an embryo as a dependent on their state taxes.
“In light of June 24, 2022, U.S. Supreme Court ruling in Dobbs v. Jackson Women’s Health Organization and 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 in a statement.
Last month, the 11th U.S. Circuit Court of Appeals ruled that “Georgia’s prohibition on abortions after a detectable human heartbeat is rational.” Georgia’s Living Infants and Fairness Equality Act defines a “natural person” as “any human being including an unborn child,” the court ruled.
Therefore, any taxpayer with an “unborn child (or children) with a detectable human heartbeat” after July 20th can claim a dependent or dependents on 2022 taxes. Residents will receive $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.
An embryo is the early stage of human development. Organs form during this stage. Heartbeats can be detected as early as six weeks into pregnancy and often before people know they are pregnant. An embryo is termed a fetus at the beginning of the 11th week of pregnancy.