Georgia residents can now claim unborn children as dependents

Georgia announced on Monday that in-state residents can claim embryos and fetuses with a “detectable human heartbeat” as dependents on their tax returns this year, which entitles them to $3,000 in tax credits for each.

The Georgia Department of Revenue issued guidance related to Georgia House Bill 481, which bans abortions once a fetal heartbeat is detected by an ultrasound. In light of the Supreme Court’s ruling on Dobbs v. Jackson and the 11th Circuit Court of Appeals ruling that allowed HB 481 to take effect on July 20, any unborn child with a detectable heartbeat is now eligible for the state’s individual income tax dependent exemption.

“As such, on individual income tax returns filed for Tax Year 2022 where, at any time on or after July 20, 2022, and through December 31, 2022, a taxpayer has an unborn child (or children) with a detectable human heartbeat (which may occur as early as six weeks’ gestation), the taxpayer may claim a dependent personal exemption… in the amount of $3,000.00 for each unborn child,” read the statement.

The department noted that relevant medical records or other supporting documents may be requested.

HB 481 also allows pregnant women to file for child support once a fetal heartbeat is detected and requires fathers to being making child support payments, reported WSBTV 2 in Atlanta. It includes exceptions for rape, incest or when the pregnancy endangers a woman’s life.

Critics of the law say broad application of the “personhood provision” it grants to the unborn could be complicated.

“So what happens when you claim your fetus as a dependent and then miscarry later in the pregnancy, you get investigated both for tax fraud and an illegal abortion?” tweeted Lauren Groh-Wargo, campaign manager for Democratic gubernatorial candidate Stacey Abrams.

The new policy wouldn’t apply to anyone who gets an abortion within the state, as the heartbeat provisiion means any embryo would be aborted before it meets the criteria for a tax credit. The Department of Revenue did not respond to a request for comment by Forbes on whether it would apply to miscarriages or when a mother travels out of state for an abortion after a heartbeat is detected.