Residents filing their 2022 tax returns who had fetuses with detectable heartbeats at six weeks pregnant can claim a $3,000 personal exemption, the department said Monday.
Under the law, fetuses are considered “natural persons” with “full legal recognition” and “will be included in certain population-based determinations.”
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.