Unborn Babies Can Be Claimed As Tax Dependents, GA Officials Say

ATLANTA, GA — Unborn babies can now be claimed as dependents on Georgia taxes following a Monday announcement by the state department of revenue.

The decision follows two high-profile court cases, including the U.S. Supreme Court's June 24 ruling that overturned Roe v. Wade, a 50-year-old decision that federally protected a woman's access to abortion services.

A month later, a federal appeals court overturned a lower court ruling and allowed Georgia’s restrictive 2019 abortion law to take effect immediately.

The law, which had been barred from taking effect, bans most abortions once a "detectable human heartbeat" is present. Cardiac activity can be detected by ultrasound in cells within an embryo that will eventually become the heart as early as six weeks into a pregnancy before many pregnancies are detected.

The Georgia law includes exceptions for rape and incest, as long as a police report is filed. It also allows for later abortions when the mother’s life is at risk or a serious medical condition renders a fetus unviable.

The new guidance will be in place when Georgia residents file for tax year 2022, according to state officials. It will apply to any taxpayer who was carrying an unborn child with a detectable heartbeat between July 20 and Dec. 31, 2022.

According to state officials, the taxpayer may claim a personal exemption of $3,000 for each unborn child. Medical records or other supporting documentation will be required to support the claim, officials said.

The Associated Press contributed to this report.