Georgians May Now Claim Embryos As Dependents

NBC News reports:

Georgia residents can now claim embryos as dependents on their state taxes, the state’s revenue department announced Monday.

The 11th Circuit Court of Appeals ruled last month that “Georgia’s prohibition on abortions after detectable human heartbeat is rational.”

The state’s Living Infants and Fairness Equality (LIFE) Act “defines a ‘natural person’ as ‘any human being including an un-born child,'” the court ruled.

From the Georgia Department of Revenue:



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 defined in O.C.G.A. § 1-2-1, as eligible for the Georgia individual income tax dependent exemption.

The 11th Circuit’s ruling made HB 481’s amendment to O.C.G.A § 48-7-26(a), adding an unborn child with a detectable heartbeat to the definition of dependent, effective as of the date of the court’s ruling, which was July 20, 2022.

As such, 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 as provided for under O.C.G.A § 48-7-26(a) and (b)(3) in the amount of $3,000.00 for each unborn child.