An Embryo ‘With a Detectable Heartbeat’ Can Now Be Claimed as a Dependent on Georgia Tax Returns
The Georgia Department of Revenue is allowing residents to claim embryos as dependents on their state tax returns, if a heartbeat is detectable. Earlier this week, the department announced , “In light of the June 24…

The Georgia Department of Revenue is allowing residents to claim embryos as dependents on their state Tax Returns, if a heartbeat is detectable.
Earlier this week, the department announced, “In light of the June 24, 2022, U.S. Supreme Court ruling in Dobbs v. Jackson Women’s Health Organization and the July 20, 2022, 11th Circuit Court of Appeals ruling in Sistersong v. Kemp, the Department will recognize any unborn child with a detectable human heartbeat, as defined in O.C.G.A. § 1-2-1, as eligible for the Georgia individual income tax dependent exemption.”
According to the statement, the taxpayer “may claim a dependent personal exemption as provided for under O.C.G.A § 48-7-26(a) and (b)(3) in the amount of $3,000.00 for each unborn child.”
It continued, “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.”
Concluding the statement, the department said, “Additional information, including return instructions to claim the personal exemption for an unborn child with a detectable heartbeat, will be issued later this year along with other tax changes impacting Tax Year 2022 Georgia


