Georgia Now Allows Residents to Claim Preborn Children as Dependents on State Tax Returns

Georgia residents will now be able to claim preborn children with detectable heartbeats as dependents on their tax returns. As a result, Georgia taxpayers will be able to claim $3,000 tax exemptions for each preborn child they include on their tax returns.

The Georgia Department of Revenue issued a statement on August 1 detailing its plans to offer the tax deduction.

After the Supreme Court overturned Roe v. Wade, the 11th Circuit Court of Appeals decided Sistersong Reproductive Justice Collective v. Brian Kemp on July 20. The ruling allows Georgia to enforce HB 481, which bans the abortion of preborn children with detectable heartbeats. The law includes exceptions for rape, incest, and when the mother's life is at risk.

Interestingly, the decision also redefined "natural person" in Georgia to include preborn children. This allowed the Georgia Department of Revenue to offer a tax break for the parents of preborn children.

Georgia Gov. Brian Kemp said he is "overjoyed" with the ruling. “Since taking office in 2019, our family has committed to serving Georgia in a way that cherishes and values each and every human being, and today’s decision by the 11th Circuit affirms our promise to protect life at all stages,” Kemp said after the court issued its decision.

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