Georgia residents can now claim embryos as dependent on their state taxes, the state Treasury announced Monday.
“Considering the judgment of the U.S. Supreme Court dated June 24, 2022 in the case of Dobbs v. Jackson Women’s Health Organization and the judgment of the 11th Circuit Court of Appeals dated July 20, 2022 in Sistersong v. Kemp“The Department recognizes any unborn child with a verifiable human heartbeat … as eligible for exemption from Georgia individual income tax,” the Department said in a expression.
The 11th Circuit Court of Appeals ruled last month that “Georgia’s ban on abortion after a detectable human heartbeat is reasonable.”
The state’s Living Infants and Fair Equality Act (LIFE) “defines a ‘natural person’ as ‘any human being, including an unborn child,'” the court ruled.
A taxpayer who “has an unborn child (or children) with a verifiable human heartbeat” after July 20, when the ruling was reached, may claim his or her 2022 taxes, according to the statement.
Residents will receive $3,000 for each unborn child.
“Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation must be provided to support the claimed dependent deduction if required by the department,” the state said.
Heartbeats can be detected as early as the sixth week of pregnancy, often before a person knows they are pregnant.
https://www.nbcnews.com/news/us-news/georgia-residents-can-now-claim-embryos-dependents-state-taxes-rcna41111 Georgia residents can now claim embryos as subject to state taxes