Thursday, August 04, 2022

Fetus Now A Deductible Dependent On Georgia Income Tax Return

Georgia's Living Infants Fairness and Equality (LIFE) Act amends the definition of "natural person" in Georgia's statutes to mean "any human being including an unborn child". Last month, the U.S. 11th Circuit Court of Appeals upheld the constitutionality of the Act. In light of that, Georgia's Department of Revenue has issued Guidance related to House Bill 481, Living Infants and Fairness Equality (LIFE) Act (Aug. 1, 2022), reading in part:

[T]he Department will recognize any unborn child with a detectable human heartbeat, as defined in O.C.G.A. § 1-2-1, as eligible for the Georgia individual income tax dependent exemption. The 11th Circuit’s ruling made HB 481’s amendment to O.C.G.A § 48-7-26(a), adding an unborn child with a detectable heartbeat to the definition of dependent, effective as of the date of the court’s ruling, which was July 20, 2022.

[Thanks to Scott Mange for the lead.]