Beginning with the 2022 tax year, Georgia residents may claim a $3,000 tax exemption on their Georgia state income tax return for each qualifying “unborn” child.
On August 1, 2022, the Georgia Department of Revenue issued guidance related to Georgia’s anti-abortion law, known as the “Living Infants Fairness and Equality Act” (the LIFE Act). Among other things, the LIFE Act includes language that changes the definition of “natural person” to include an “unborn child with a detectible human heartbeat.” The LIFE Act defines an “unborn child” as “a member of the species Homo sapiens at any stage of development who is carried in the womb.”
According to the Georgia Department of Revenue, a taxpayer who has an “unborn child” with a detectable human heartbeat on or after July 20, 2022 is eligible for the Georgia individual income tax dependent exemption in the amount of $3,000 for each “unborn child.” https://dor.georgia.gov/press-releases/2022-08-01/guidance-related-house-bill-481-living-infants-and-fairness-equality-life.