Georgia residents can now claim unborn babies as dependents

calculator and pen on table

By: George William

The Georgia Department of Revenue on Monday released new guidance related to Georgia’s anti-abortion law, known as “Living Infant and Fairness Equality (LIFE) Act,” which bars doctors from terminating pregnancies beyond six weeks, with some exceptions.

“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,” the statement read.

According to the revenue agency’s guidance, a taxpayer who has an “unborn child … with a detectable human heartbeat” after July 20 may list the embryo as a dependent on their 2022 tax return.

Under the new rules, residents can claim a deduction of $3,000 for each “unborn child.”

Anthony Michael Kreis, a Georgia State University law professor, tweeted in response to the announcement that a lot of pregnancies end in natural miscarriages, which could mean that “the treasury is going to be handing out a lot of cash for pregnancies that would never come to term.”

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