Georgia says an “unborn child” can be claimed as a dependent on state taxes

Georgia House Bill 481 — dubbed the “Live Infant Fairness and Equality Act” — was signed into law by Republican Gov. Brian Kemp in 2019. It banned the procedure at six weeks, before many women know they’re pregnant. A federal judge then ruled it unconstitutional and blocked it. However, after Roe v. Wade was overturned, the federal appeals court allowed it to take effect.

Following the ruling, the definition of a dependent in Georgia was amended to include an “unborn child” with a detectable heartbeat — effective the date of the federal appeals court’s July 20 decision, the Department of Revenue said.

Taxpayers should be prepared to provide “relevant medical records or other supporting documents” to support the dependent deduction claimed, the ministry said. He did not specify what those documents would be.

It’s unclear how tax returns for unterminated pregnancies will play out, or how it affects surrogates and single parents living apart. The instructions released by the Department of Revenue did not address abortions, but it said tax return instructions would be issued later this year.

The changes in Georgia highlight the swirling debate over the definition of “personhood” in the wake of Roe v. Wade.