Georgia officials recently released guidance related to House Bill 481, Living Infants and Fairness Equality (LIFE) Act, a measure that recognizes the personhood of an unborn child.
The Department of Revenue's explanation was in reaction to the June 24 Supreme Court ruling that overturned Roe V. Wade, a decision that returned the legal status of abortion to law makers in individual states. [Note: Abortion is still legal in Georgia up to 20-weeks gestation.]
An excerpt from the guidance reads:
"As such, on individual income tax returns filed for Tax Year 2022 where, at any time on or after July 20, 2022, and through December 31, 2022, a taxpayer has an unborn child (or children) with a detectable human heartbeat (which may occur as early as six weeks’ gestation), the taxpayer may claim a dependent personal exemption as provided for ... the amount of $3,000.00 for each unborn child."
The document further explains that similar to other deductions, residents will have to provide medical proof in order to receive the exemption.
As expected, the decision has been met by the public with mixed reactions. MSNBC, for example, discussed ways this measure could be problematic, particularly in the case of miscarriage. Meanwhile, the pro-life community has applauded the guidelines, with The National Catholic Register referring to the decision as a blessing.
