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). AmongContinue reading “Georgia Dependent Personal Exemption”