08/02/2022
Georgia will now recognize any unborn child with a detectable human heartbeat as eligible for the Georgia individual income tax dependent exemption.
Starting on July 20, 2022 - December 31, 2020, if a Taxpayer has an unborn child/children with a detectable heartbeat, the taxpayer may claim a dependent personal exemption in the amount of $3,000.00 for each unborn child. For Tax Year 2022, the deduction for dependent unborn children will be a subtraction on Line 12, “Other Adjustments,” of Form 500 Schedule 1.
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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-...