Officials: Georgians May Claim Unborn Babies as Dependents on Taxes

Georgia officials said Monday expecting families are allowed to claim their unborn babies, or embryos, as a dependent on their taxes.

Fox 5 Atlanta reported “officials with the state’s Department of Revenue says that the tax change is due to the Supreme Court’s ruling striking down Roe v. Wade and the Court of Appeals’ decision to allow Georgia’s so-called ‘heartbeat’ law to go into effect.”

The Supreme Court in June overruled Roe v. Wade and held in the Dobbs case the Constitution did not provide a right to abortion, which returned the issue to the states, according to Breitbart News:

Roe was handed down in 1973 in a 7-2 decision, holding that the U.S. Constitution includes a constitutional right to abortion, despite the fact that abortion is not found in the text, structure, or history of the Constitution, and the nation went more than 180 years without ever noticing it existed. It has been one of the most divisive legal issues in American history.

In 2019, Georgia’s Republican Gov. Brian Kemp signed into law the “Heartbeat” abortion bill, banning most abortions after a heartbeat was detected, Breitbart News reported at the time.

According to State Rep. Ed Setzler, who sponsored the bill, it “seeks to recognize that the child in the womb that is living distinct from their mother has a right of life that is worthy of protection.”

The Fox report continued:

After the court’s ruling, the Department of Revenue says anyone who is expecting a child on or after July 20 through Dec. 31, 2022 can claim the dependent personal exemption for the amount of $3,000 per unborn child. Eligible people will file the deduction on the “other adjustments” section of Form 500 Schedule 1.

Officials may ask to see proof the filer was or is expecting a baby. The department planned to issue more information regarding the personal exemption for an unborn baby in the coming months.

“While claiming the dependent will be allowed in the state, this will not affect filer’s federal returns,” the outlet noted.