The Georgia Department of Revenue now considers any embryo or fetus with cardiac activity to be a dependent eligible for child tax credits.

Young pregnant woman at home with hands around her belly.

embryo and fetus are considered dependents after six weeks of being conceived.


The Georgia policy allows anyone who has been pregnant with an unborn child with a fetal heartbeat to get tax exemptions for their children.

The policy is based on Georgia's six-week abortion ban, which was blocked in court but took effect after the Supreme Court overturned it.

The Michigan House passed a tax credit for unborn babies after 12 weeks of age.

A bill was introduced in January that would give child tax credits to unborn children starting at fertilization, and a second bill was introduced in July that would allow child support payments to be made during pregnancies.

There is no tax benefit in cases where the unborn child died as a result of an abortion or any other act that was intended by the mother, even if there is a child tax credit available.

The Department of Revenue hasn't responded to a request for comment on whether the policy would apply to anyone who gets an abortion in Georgia.

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The Child Tax Credit for Pregnant Moms Act should reflect the fact that unborn children are also children, according to Sen. Steve Daines. Parents will be able to prepare for the arrival of their baby with the tax relief.

Chief Critic

While the tax credits may be beneficial, abortion rights advocates argue that the bill is designed to allow Republicans to use fetal personhood rights to justify other restrictions on reproductive rights. The Unborn Child Support Act is not the first time that personhood language has been inserted into a national bill. Under the guise of 'Oh look, doesn't this make sense?', they're doing it very stealthily. This is an argument that has been coming from people who support abortion.

Key Background

The Supreme Court's decision to overturn Wade could lead to more fetal personhood laws that would give the unborn the same rights and legal protections as humans. In addition to fiscal issues like tax credits, those rights could lead to consequences like increased legal liability for anyone who intentionally or unintentionally terminates a pregnancy, like if a pregnant person were in a car accident and lost the baby, for instance The Republican push for child tax credits for the unborn is in line with the argument that the government should strengthen the social safety net if abortion is not allowed. According to a New York Times analysis, states that ban or restrict abortion tend to have less supportive policies.


In Texas, where a pregnant woman was given a ticket for driving in the HOV lane by herself, the question of what rights the unborn should have has arisen. The woman said she was in line with the law because her unborn child qualified as a person under Texas law. As a person is still playing out in court, the debate over her fetus qualifies.

Will "qualifying child" mean more in the tax code if there is no abortion? The tax policy center.

Personhood is referred to as 'Sneaky' personhood. The Unborn Child Support Act was sponsored by Wicker and Hyde- Smith.

The Michigan House approved a tax credit for pregnant women.

Is it a good idea for pregnant women to get a child tax credit? The news is from Deseret News.