Denver Newsroom, Aug 5, 2022 / 19:00 pm
An unborn baby is now recognized as a dependent who will qualify expectant parents for a $3,000 deduction in Georgia tax rules, under the same law which bans abortion based on a detectible fetal heartbeat.
Georgia’s Department of Revenue issued new guidance stating that “any unborn child with a detectable human heartbeat” is eligible for Georgia’s individual income tax dependent exemption, National Public Radio reports. A heartbeat is detectable about six weeks into pregnancy, sometimes before women know they are pregnant.
A woman six weeks pregnant as of July 20 may list her unborn child on her tax returns next year, with relevant medical records or other supporting documentation. More specific instructions are expected later this year, the New York Times reports.
Georgia’s 2019 law banning abortions after a fetal heartbeat is detectible recognizes the unborn child as a “natural person.” The same law which allows expectant parents to claim their baby as a dependent also requires a father to pay child support for “direct medical and pregnancy-related expenses” for an unborn child.