Georgia residents can claim fetuses as dependents on their tax return, according to Advice issued by the tax authorities in the state on Monday.
Georgia’s Department of Revenue said it issued tax rules in light of the Supreme Court’s June decision reversing roe vs wade and the state’s abortion ban, which went into effect last month and describes a fetus as a “natural person,” giving it personality status.
The agency said that by July 20 it would recognize “any unborn child having a recognizable human heartbeat” as eligible for a rebate dependent on the state’s personal income tax.
This means that the to-be parents can claim the fetus as dependent after six weeks of gestation. Claiming a dependent on their tax return allows Georgia residents to obtain a $3,000 dependent individual exemption for each fetus. So someone expecting twins can claim $6,000 under the new guidance.
Georgia residents should be prepared to provide medical records or other documents if the state’s Department of Revenue wishes to see evidence, guidance notes.
monitoring state?
But the policy raises many questions, according to Georgia State University law professor and political scientist Anthony Michael Kreis, who tweeted that the state’s tax department “will be part of the state’s health service surveillance.”
“And given that 10 to 15 percent of pregnancies end in miscarriage, their work for state tax employees would be cut,” he wrote.
Under the federal tax code, by contrast, a child must be born in order to be claimed on the parent’s tax filing. But some Republican lawmakers have pushed for changing IRS rules to allow people to claim tax credits for fetuses, such as a bill Earlier this year, there is a proposal for people to claim the child tax credit payment for the fetus.
the concept of “personality” There are legal implications for the rights of the fetus compared to that of the parent, and abortion is a longstanding issue on both sides of the debate. After the Supreme Court ruling in Roe v. Wade and more states prohibiting abortion or granting “personality” status to fetuses, questions are being raised about how fetuses should be treated under the law.
Some Republican lawmakers also want change the law Around child support, a bill was introduced last month that would require future fathers to pay child support from the moment of conception.
