The Georgia Department of Revenue released guidance stating unborn children with a detectable heart beat any time on or between July 20, 2022 and December 31, 2022 can be claimed as a dependent on a 2022 tax return.
dor.georgia.gov
Guidance related to House Bill 481, Living Infants and Fairness Equality (LIFE) Act
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 defined in O.C.G.A. §...
