On Monday (August 1), the Georgia Department of Revenue announced that Georgia residents can claim an embryo as a dependent on taxes once it has a “detectable human heartbeat.”
The announcement states that embryos “with a detectable heartbeat” were added to the list of dependents effective July 20, the date the 11th Circuit Court of Appeals ruled abortions in the state could be banned once a fetal heartbeat is detected by ultrasound.
In June, when the Supreme Court overturned Roe v. Wade, dozens of states pursued their abortion bans.
Georgia’s abortion restrictions make an exception for incest and rape, provided a police report is filed and where the mother’s life is at risk or a medical condition makes the fetus unviable.
The ruling also redefined the “personhood” provision throughout Georgia’s law, with the law now including an embryo or fetus at any development stage.
In the statement by the Georgia Department of Revenue, taxpayers can claim an exemption of $3000 per embryo with a detectable heartbeat which they conclude can happen as early as six weeks gestation.
The statement also emphasized that, to support the claim, “medical records or other supporting documentation” would be required.
Taking aim at the issue, Democratic gubernatorial nominee Stacy Abrams’ campaign manager, Lauren Groh-Wargo, tweeted, “So what happens when you claim your fetus as a dependent and then miscarry later in the pregnancy, you get investigated both for tax fraud and an illegal abortion?”
While she didn’t reference the Georgia Department of Revenue statement, Abrams tweeted Tuesday, after the statement’s release, “So what happens when you claim your fetus as a dependent and then miscarry later in the pregnancy, you get investigated both for tax fraud and an illegal abortion?”