Georgia is allowing resident to claim unborn children with a detectable human heartbeat as dependents on state income taxes, the state’s revenue department announced Monday.
The updated guidance is due to the U.S. Supreme Court ruling that overturned Roe v. Wade and the state’s Court of Appeals decision to allow Georgia’s law that bans abortions in most cases to take effect, the Georgia Department of Revenue said.
Taxpayers expecting a child on or after July 20, when the ruling occurred, through Dec. 31, 2022, can claim an unborn child or children "with a detectable human heartbeat" as a dependent, officials said.
Eligible residents will receive $3,000 per unborn child as a dependent personal exemption.
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Those eligible for the deduction will file it on the "other adjustments" section of Form 500 Schedule 1.
"Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation shall be provided to support the dependent deduction claimed if requested by the Department," officials said.
Heartbeats can be detected in embryos as early as six weeks into pregnancy.
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The department noted that additional information will be released later this year along with other tax changes impacting Georgia’s individual income tax returns.