Georgia says residents can claim fetuses as dependents on their tax returns

Georgia residents can claim fetuses as dependents on their tax returns, according to Directive issued on Monday by state tax officials.

The Georgia Department of Revenue said it released the tax rules in light of the Supreme Court’s ruling that overturned Roe v. Wade and the state’s abortion ban, which went into effect last month and describes a fetus as a “natural person.” , giving it. personality.

The agency said that starting July 20, it will recognize “any unborn child with a detectable human heartbeat” as eligible for the state’s individual income tax exemption.

This means that the intended parents can claim the fetuses as dependents after six weeks of gestation. Claiming a dependent on their tax return allows Georgia residents to take a $3,000 personal exemption for each fetus. So someone expecting twins could claim $6,000 under the new guidance.

Georgia residents should be prepared to provide medical records or other documentation if the state Department of Revenue wants to see evidence, the guidance notes.

A surveillance state?

But the policy raises a number of questions, according to Anthony Michael Kreis, a law professor and political scientist at the University of Georgia, who tweeted that the state’s tax department “will be part of the health care surveillance state.”

“And since between 10 and 15 percent of pregnancies end in miscarriage, state tax workers will have their work cut out for them,” he wrote.

Under the federal tax code, by contrast, a child must be born to be claimed on a parent’s tax return. But some Republican lawmakers have pushed to change IRS rules to allow people to claim tax credits for fetuses, such as an account earlier this year proposed to allow people to claim Child Tax Credit payments for foetuses.

Its meaning “personality” it has legal implications for the rights of a fetus versus those of a parent and is a long-standing issue on both sides of the abortion debate. After the Supreme Court’s decision in Roe v. Wade, and with more states restricting abortions or granting fetuses “personhood,” questions arise about how fetuses should be treated under the law.

In a high-profile case last month, a pregnant Texas woman who was ticketed for driving in a busy lane chose to contest the fine, arguing that her unborn baby should counted as second person after the decision of the Supreme Court.

Some Republican lawmakers want to, too changing laws on child support, introducing a bill last month that would require expectant fathers to pay child support from the time of conception.