Residents in the US state of Georgia will now be able to claim embryos as dependents on their state taxes.
The update comes in the wake of the US Supreme Court overturning the Roe vs Wade ruling.
Taxpayers filing their returns from July 20 will be able to claim a deduction of up to $3,000 per unborn child where a heartbeat can be detected.
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The Georgian Department of Revenue released a statement, saying: “In light of the June 24, 2022, U.S. Supreme Court ruling in Dobbs v. Jackson Women’s Health Organization and the July 20, 2022, 11th Circuit Court of Appeals ruling in Sistersong v. Kemp, the Department will recognize any unborn child with a detectable human heartbeat… as eligible for the Georgia individual income tax dependent exemption.”
The statement added: “Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation shall be provided to support the dependent deduction claimed if requested by the Department.”
The 11th Circuit Court of Appeals, which covers Georgia, Alabama, and Alabama, and is assigned to Justice Clarence Thomas, ruled last month that ‘prohibitions on abortions after detectable human heartbeat is rational’.
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A fetus’ heartbeat can be detected as early as six weeks into pregnancy, and, as a result, the embryo can be claimed as dependent that early on in the term.
The move has been met with scepticism, with accusations the change is simply a move to further prosecute a woman should they have a miscarriage.
One Twitter user said: “Georgia says they are going to allow residents to claim embryos as dependents on their state taxes.
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“This is a set-up to prosecute women who suffer a miscarriage with tax fraud or an illegal abortion.”
The Georgian Department of Revenue didn’t provide details in their statement as to what happens should a pregnancy end in a miscarriage during the tax year.
The bill also included a string of restrictions on abortions that have not been permitted to go into effect in Georgia until the US Constitution had removed the right to an abortion.
The American Civil Liberties Union (ACLU) of Georgia is one of several groups attempting to block the law, taking issue with granting full personhood to an embryo, according to Reuters.
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Julia Kaye, an attorney for the ACLU Reproductive Freedom Project, said in a statement: “We are all for measures to support pregnant people, through tax credits or otherwise. What’s dangerous and confusing is Georgia’s attempt to treat an embryo from the earliest days of pregnancy as a person with rights equivalent to those of the pregnant person.”
The move comes after a Texas woman attempted to fight a traffic ticket for driving alone in a passenger-only lane.
She claimed that her unborn child counted as a second passenger.