Georgia residents can now claim an unborn child with a detectable heartbeat as a dependent on their taxes for 2022.
The Georgia Department of Revenue issued a press release providing guidance on the topic on Aug. 1 in regards to House Bill 481, the Living Infants and Fairness Equality (LIFE) Act.
The guidance comes following the U.S. Supreme Court's ruling in Dobbs v. Jackson Women's Health Organization and the 11th Circuit Court of Appeals ruling in Sistersong v. Kemp on July 20, 2022.
“The Department will recognize any unborn child with a detectable human heartbeat, as defined in O.C.G.A. § 1-2-1, as eligible for the Georgia individual income tax dependent exemption. The 11th Circuit’s ruling made HB 481’s amendment to O.C.G.A § 48-7-26(a), adding an unborn child with a detectable heartbeat to the definition of dependent, effective as of the date of the court’s ruling, which was July 20, 2022,” said the Georgia Department of Revenue in a news release.
That means if between July 20, 2022 and Dec. 31, 2022, a taxpayer has an unborn child or children with a detectable human heartbeat, the taxpayer can claim a dependent personal exemption for $3,000 for each unborn child, according to the Department of Revenue.
“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,” according to the release.
Other information, including return instruction to claim an unborn child with a detectable heartbeat, will be issued later this year.
For more information on the guidance, visit the Georgia Department of Revenue.
