Georgia income taxes now allow parents to claim embryo on filings. On Monday, the state’s department of revenue confirmed any unborn child with a detectable human heartbeat counts as eligible for the Georgia individual income tax dependent exemption.”
The claim covers up to $3,000. But in order to file the claim Taxpayers must be prepared to provide proof. Additional documents such as relevant medical records and documents if requested by the department.
Georgia income taxes law changed due to the July 20th abortion law.
The state bans abortions after 6 weeks.
Georgia House Bill 481 was initially approved in 2019 but was deemed unconstitutional due to the protections granted by Roe v. Wade.
Other states also consider, the term personhood in regard to fetal life. These states include Alabama, Arizona, Georgia, Kansas and Missouri.
Although, fetal life claims exist in the state, some question the repercussions of still births or miscarriages.
The department said it will issue additional guidance on the new law later this year.
“Personhood … is extremely important because we are the first in the country to get this passed and … upheld,” said Martha Zoller, executive director of the Georgia Life Alliance.
But others contend the new definition of person may have unintended consequences.
Carliss Chatman, an associate professor of law at Washington and Lee University pointed out the idea of higher insurance bills for women.
“What stops an insurance provider from declaring that there are now two separate people?” Chatman asked. The insurer could charge two deductibles (for the mother and unborn child) from six weeks of pregnancy, she said.
The new law could also have implications for immigration and birthright citizenship, Chatman said.
“If one can claim the child on Georgia state taxes when there is a fetal heartbeat, is Georgia also acknowledging the citizenship of that fetus at six weeks?”
The abortion law was upheld by the federal circuit court last month. But it is now being challenged in state court on privacy and other grounds.
The next hearing in the matter is set for Monday in Fulton County Superior Court.
