In a press release Monday, the Georgia Department of Revenue confirmed that state residents may claim an unborn fetus as a dependent on their state tax forms. “The Department will recognize any unborn child with a detectable human heartbeat … as eligible for the Georgia individual income tax dependent exemption,” the press release said.
Per the release, effective from July 20 taxpayers can claim “a dependent personal exemption … in the amount of $3,000 for each unborn child.” Those expecting twins can claim up to $6,000. According to the The Atlanta-Journal Constitution, the new law also “allows expectant mothers to file for child support to cover the costs of pregnancy and delivery,” and requires unborn children to be counted for Georgia’s census records.