People can claim 'unborn child with detectable human heartbeat' as dependents in Georgia

Any ''unborn child with detectable human heartbeat'' can be claimed as dependents in Georgia as per its news guidelines. In effect from July, it may qualify for a $3,000 state income tax deduction for 2022.

The Georgia Department of Revenue stated that taxpayers will have to submit relevant medical records or other supporting documentation to the department in order to prove their filing.

Arizona and Georgia had established that the "fetal personhood law" is the idea that a fetus is a person with full constitutional rights from the moment of fertilisation.

Abortion was banned in Georgia after the US Supreme Court’s decision to overturn Roe v. Wade which sparked protests all across the country.

Explaining how the tax break won’t support most lower-income families, Richard Auxier, senior policy associate at the Urban-Brookings Tax Policy Center told CNBC that “It is an anti-abortion piece of legislation.”

According to him, many filers take the standard deduction rather than itemising and tax deductions are less valuable than tax credits because they are more difficult to claim.

Since the tax code doesn’t reflect what many families actually look like the policy also raises questions about how tax policy defines “dependents”.

It may be complicated to figure out who receives the benefit for unmarried parents living in separate households and for those who miscarry further along in their pregnancy.

(With inputs from agencies)

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