(CNN)Georgians can now claim "unborn children" as dependents for state taxes. The State Department of Revenue announced this week.
Residents filing tax returns for 2022 who had a fetus with a detectable heartbeat at six weeks gestation can claim a $3,000 dependent exemption. the ministry said on Monday.
Under the law, embryos are considered "fully legally recognized" "natural persons" and "should be included in certain population-based decisions."
After this ruling, the Georgia definition of dependent was amended to include a "fetus" with a detectable heartbeat. On the date of her July 20 judgment in the Federal Court of Appeals, Income said.
Taxpayers must be prepared to provide "relevant medical records or other supporting documents" to support claimed dependent deductions, the ministry said. What those documents were was never identified.
It is unclear how tax returns for nonterm pregnancies will be filed and how separated surrogate mothers and unmarried parents will be affected. Guidance released by the Department of Revenue did not address miscarriage, but said tax filing instructions would be issued later this year.
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