Tax Deduction on Fetus!

This sounds interesting. Right?

In June, the US Supreme Court ended the constitutional right to abortion.

Soon after this, the states in the US started enacting the anti-abortion laws.

Georgia (24th largest state in area & located in the Southeastern region of the United States) also introduced the anti-abortion law too.

It's law provides that abortion cannot be done where a fetal (denoting a posture characteristic of a fetus, with the back curved forwards and the limbs folded in front of the body) heartbeat can be detected by a doctor.

The Georgia's Department for Revenue has provided that if a person lives in Georgia (i.e. resident of Georgia), then the person can claim tax deduction on human fetus with detectable heartbeat.

It means the fetus with detectable heartbeat will be deemed as a dependent person for tax purposes.

In other words, fetus is now a legal person in Georgia.

As per the law, the amount of the dependent personal exemption is $3,000 for each unborn child.

One important point to note here is that, the deduction can be claimed in state tax return only and not in federal tax return (as federal law doesn't recognize fetus as a legal person).

Now, there are some questions to ponder upon:

What will happen in the case of miscarriage? Would the deduction allowed earlier will be withdrawn?

What will happen in the case of surrogacy? Would the surrogate (a child to whom a woman gives birth as a surrogate mother) get the deduction or only the legal parents will get the deduction?