Georgia Residents Now Allowed to Claim Embryos As Dependents On Their State Taxes

Georgia residents are now allowed to claim their unborn babies as dependents on their state taxes.

On Monday, the Georgia Department of Revenue made the announcement. Any embryo with a heartbeat is eligible for the Georgia individual income tax dependent exemption.

As with several other deductions claimed on an income tax return, the department reserves the right to request relevant medical documents or other supporting paperwork to prove the pregnancy. Eligible expectant parents will receive $3,000 per unborn child. Taxpayers expecting a baby on or after July 20th through December 31st, 2022, can claim their embryos.

According to the department, the new tax policy results from the Supreme Court’s decision to overturn Roe v. Wade and the Court of Appeals’ verdict approving Georgia’s so-called “heartbeat” law. This legislature enacted in 2019 prohibits most abortions when there is a “detectable human heartbeat.” This usually occurs as early as six weeks before many women learn of their pregnancy. The tax law allows expecting parents to claim an embryo at any stage as long as the heartbeat is detected by a physician.

The state will issue further guidance later this year. This new tax legislation won’t impact the federal returns of the filer.