Embryos can count as dependents on Georgia state tax returns: For many families ‘there is no benefit at all,’ says analyst

Anti-abortion activists demonstrate outside the Supreme Court of the United States in Washington, June 13, 2022.

Georgia residents can now claim embryos as dependents on their tax returns.

According to guidance released by the state's Department of Revenue, any "unborn child with a detectable human heartbeat" may be eligible for a $3,000 state income tax deduction.

The decision by the Supreme Court to end the federal right to abortion triggered bans in Georgia and other places.

The Supreme Court's decision to allow abortion will hurt the most marginalized women.

Richard Auxier is a senior policy associate at the Urban-Brookings Tax Policy Center.

He said that the tax break won't support most lower income families.

Tax deductions are less valuable than tax credits because they are more difficult to claim and many people take the standard deduction.

Georgia's large standard deduction reduces the value of the deduction for families with low or no income.

There is no benefit for most low-income families. We are talking tens of dollars for all of them.

Many unanswered questions are left by the announcement.

Adam Markowitz, an Enrolled agent and vice president at Howard L Markowitz PA, CPA said, "This is a situation where we may have to have some really, really uncomfortable conversations."

Which parent can claim the deduction, what happens with multiple births, and if the pregnancy ends in a miscarriage.

Markowitz said it was a tax person's nightmare.

The tax code doesn't reflect what many families actually look like, so the policy raises questions about how tax policy defines "dependency"

He said that it may be difficult to figure out who gets the benefit.

If the Department of Revenue requests relevant medical records, they must be provided. It's not clear what may be required.

High-income families can ask their doctor for the supporting documents. Most families can't afford to schedule another appointment.

Instructions for claiming the tax break for an unborn child with a heartbeat will come later this year according to the Georgia Department of Revenue.