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The top of a Form 1040 individual income tax return is seen atop a stack of it at the Des Plaines Public Library. (Photo by Tim Boyle/Getty Images)
ATLANTA – The Georgia Department of Revenue says it expects families who live in the Peach State to be able to claim their embryo as a dependent on their taxes.
In new guidance released Monday, state Department of Revenue officials say the tax change is due to the Supreme Court’s ruling overturning Roe v. Wade and the Court of Appeals’ decision to allow Georgia’s so-called “heartland” law to lapse in force.
A 2019 Georgia law prohibits most abortions when there is a “detectable human heartbeat.” The cells that eventually become the heart show cardiac activity in the human embryo as early as the sixth week of pregnancy. This is earlier than some women realize they are pregnant.
Part of the law also allows parents to request an embryo after a heartbeat is detected by a doctor.
PRO-CHOICE ACTIVISTS CONDEMN COURT’S DECISION ON ABORTION LAW, PRO-LIFE ALLIES PLAN TO ‘BUILD’ ON WIN
Following the court ruling, the Department of Revenue says that anyone expecting a child on or after July 20 through December 31, 2022, can claim a personal exemption for up to $3,000 for an unborn child. Eligible people will file the deduction in the “other adjustments” section of Form 500, Schedule 1.
Revenue officials say they may ask for proof that the filer was or is pregnant.
“As with any other deduction claimed on an income tax return, relevant medical records or other supporting documentation will be provided to support the claimed deduction if requested by the Department,” the department said in a statement.
The department expects to issue further information on the personal exemption for an unborn child to be issued later this year.
As long as the dependent is claimed to be admitted to the state, it will not affect the filer’s federal returns.
Can abortion bans affect IVF patients?
Couples who have used IVF have many questions about whether they will be affected now that the Supreme Court has overturned Roe v. Wade, leaving the decision up to the states.
What’s in Georgia’s Abortion Law?
Previously, women in Georgia could seek an abortion in the first 20 weeks of pregnancy, but House Bill 481 allows women to have abortions before a heartbeat is detected, which is around six weeks gestation. This is before most women visit a doctor to confirm they are pregnant.
HB 481 makes exceptions for rape and incest – if the woman files a police report first – and to save the mother’s life. It also allows abortions when the fetus is determined not to be viable due to serious medical problems.
The bill also addresses alimony, child support and even the income tax deduction for fetuses, stating that “the full value of a child begins the moment a detectable human heartbeat exists.”
The Associated Press contributed to this report.
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