Georgia Tax Deductions for Fetuses Lowered Tax Base $100 Million

It’s not clear what Georgia lawmakers thought their “fetal personhood law” would cost when they passed it in 2019, but new data indicates the state shaved more than $100 million from the tax base to facilitate a first-in-the nation tax deduction for “unborn children.”

The state Department of Revenue reports 36,486 unborn children with a detectable heartbeat were claimed on 2022 tax returns. Georgia offers a $3,000 dependency deduction, resulting in a $109.4 million reduction to its taxable base, the department said. Georgia operated a graduated personal income tax in 2022 with rates ranging from 1% to 5.75%, resulting in ...