The Georgia Department of Revenue has announced that residents can now claim embryos as dependents on their state taxes, garnering $3,000 for each unborn child.
The announcement comes on the heels of the U.S. Supreme Court’s overturning of Roe v. Wade in June – removing an abortion procedure as a federal right and deferring to state laws that have widely varied throughout the country.
Monday’s move also aligns with the state’s stance on reproductive rights. The 11th U.S. Circuit Court of Appeals ruled in July that “Georgia’s prohibition on abortions after detectable human heartbeat is rational.” And the state’s Living Infants and Fairness Equality Act defines a “natural person” as “any human being including an un-born child.”
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Heartbeats can be detected as early as six weeks into pregnancy, often before people know they are pregnant, according to Healthline.
Georgia’s revenue department said in a statement that a taxpayer who “has an unborn child with a detectable human heartbeat” after July 20 can claim a dependent or dependents on 2022 taxes.
The statement reads: “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.
“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.”