Georgia to Address Tax Implications of Fetal Heartbeat Law

The Georgia Department of Revenue is rushing to draft guidance addressing the tax status of unborn children under the state’s “fetal heartbeat law,” which went into effect last week following a ruling by a federal appeals court.

The newly activated Living Infants Fairness and Equality Act (H.B. 481) specifies that “an unborn child with a detectable human heartbeat is a dependent minor for income tax purposes.” But the law, which lingered in legal limbo for more than three years, is silent on the types of tax benefits unborn children and their families can claim. The state ...