ATL Standard

Families in Georgia can now claim their embryos as dependents on their taxes after the Supreme Court struck down Roe v. Wade and the state's heartbeat law has taken effect, the Georgia Department of Revenue announced Tuesday.

Anyone expecting a child on or after July 20 through Dec. 31 can claim the dependent personal exemption for the amount of $3,000 per unborn child, a report from FOX 5 Atlanta said. Officials may ask for proof that the filer was or is pregnant, however.

“Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation shall be provided to support the dependent deduction claimed if requested by the Department," the department said in the report.

Enacted in 2019, the state's heartbeat law bans most abortions when there is a "detectable human heartbeat," the report said. Cells that eventually become the heart display cardiac activity in a human embryo as early as six weeks into pregnancy—earlier than some women realize they are pregnant.

Previously, women in Georgia could get an abortion during the first 20 weeks of pregnancy, the report said. House Bill 481 allows abortions only before a heartbeat is detected, which is at approximately six weeks gestation. Exceptions may be made in the case of rape or incest if a police report has been filed first, if it is necessary to save the life of the mother, or if a fetus is determined “not to be viable because of serious medical issues.” 

The bill also deals with alimony, child support and even income-tax deductions for fetuses, declaring that "the full value of a child begins at the point when a detectable human heartbeat exists."

While claiming the dependent will be allowed in the state, FOX 5 reported that this will not affect the filer's federal tax returns.