Unborn child with heartbeat can be claimed as dependent on Georgia taxes

SAVANNAH, Ga. (WTOC/Gray News) - An unborn child with a detectable heartbeat is now eligible for the Georgia individual income tax dependent exemption.

According to the Georgia Department of Revenue, the 11th Circuit’s ruling on HB 481, or the Heartbeat Law, made the amendment effective on July 20, 2022.

Therefore, a taxpayer may claim a dependent personal exemption in the amount of $3,000 for Tax Year 2022 for an unborn child with a detectable heartbeat at any time on or after July 20, 2022, and through December 31, 2022.

The department states that medical records and other documentation will likely be required to support the dependent deduction.

More information, including instructions to claim the personal exemption, will be issued later in the year, according to the department.

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