Taxpayers in the state of Georgia will be able to claim a tax exemption of up to $3,000 for any unborn child with a detectable heartbeat.
The revenue department in the state of Georgia announced the decision on Monday saying it would “recognize any unborn child with a detectable human heartbeat … as eligible for [an] individual income tax dependent exemption”.
Taxpayers filing returns from 20 July are able to claim up to $3,000 for any unborn baby with a detectable heartbeat, which occurs at around six weeks gestation if not before.
Taxpayers must be ready to provide “relevant medical records or other supporting documentation … if requested by the [revenue] department”.
In Georgia, it is possible to claim a tax exemption of $3,000 for any dependent, which usually means children. Georgia has recognised the right to life of the unborn child and treats them as a dependent in the same way as any other child.
Roe v Wade overturned
In June, the US Supreme Court struck down the Roe v Wade decision that previously legalised abortion across the United States in 1973.
The 6-3 decision in Dobbs v.s. Jackson Women’s Health Organization followed the early May leak of a draft opinion indicating that the Justices would overturn Roe v Wade.
Abortion law in the US was principally governed by both the 1973 Roe v Wade decision and the 1992 Planned Parenthood vs Casey decision, which created a right to abortion out of the right to privacy. Both have been overturned by the decision in June.
According to the New York Times, the right to life of unborn children is now recognised in at least ten states and another four have recognised that right after 6 weeks gestation. About half of all the states are expected to introduce abortion bans of one kind or another.
Right To Life UK spokesperson, Catherine Robinson, said: “This is a wonderful initiative that shows that lawmakers in Georgia are trying to take the right to life of unborn children seriously. Since children outside the womb qualify as dependent for a tax exemption, so should children inside the womb”.