A clarification over the impact of the provision of personhood to an embryo or fetus with a heartbeat has been issued in Georgia, where they can now be listed as dependents on a tax return.
The clarification was issued by the Georgia Department of Revenue following the adoption of a law in the state which recognises any embryo or fetus with a heartbeat, Forbes reported. This ruling came into effect in July, after the US Supreme Court ruling in Dobbs v. Jackson Women’s Health Organisation in June overturned Roe v. Wade (see BioNews 1149).
The exemption applies to any taxpayer, the Department of Revenue said in a press release where it 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.'