Photo: Ian Waldie/Getty Images
The people who live in Georgia now may include their unborn fetus as a dependent in their tax returnsaccording to a new set of guidelines from the state department of revenue.
The tax policy change in Georgia follows the recent Supreme Court decision eliminating the federal right to abortion procedures. After that, an appeals court ruled on July 20 that Georgia’s ban on abortion after six weeks of pregnancy can become law.
The “fetal personality law” follows the idea that a fetus is a person with full constitutional rights from the moment of fertilization. Both Georgia and Arizona established this in their abortion laws, but the Arizona statute has been challenged in court.
“The Department will recognize any unborn child with a detectable human heartbeat, as defined in OCGA § 1-2-1, as eligible for the dependent exemption from Georgia individual income tax,” the Georgia Department of Revenue said. Georgia in a statement Monday.
“As such, on individual income tax returns filed for tax year 2022 where, at any time from July 20, 2022, through December 31, 2022, a taxpayer has a child (or children) unborn with a detectable human heartbeat (which can occur as early as six weeks gestation), the taxpayer can claim a personal dependent exemption,” state officials said.
The state personal exemption is $3,000 for each unborn child.
The department said parents will need to provide relevant medical records or other supporting documentation if they apply. dependent fetus tax exemption.
The policy change only applies to state tax returns and will not affect a person’s federal taxes.
“A state (for example, Georgia) cannot dictate federal law. Georgia’s decision will have no impact on the IRS or the Internal Revenue Code,” Columbia Law School professor Alex Raskolnikov told NPR.
The rules prompted a response from the campaign manager for former Georgia state Rep. Stacey Abrams, who is running to be the state’s next governor in November.
“So what happens when you claim your fetus as a dependent and then abort later in the pregnancy, get investigated for both tax fraud and illegal abortion?” Abrams campaign manager Lauren Groh-Wargo wrote on Twitter. .
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