48-7-26. Personal exemptions.

(a) As used in this Code section, the term “dependent” shall have the same meaning as in the Internal Revenue Code of 1986; provided, however, that any unborn child with a detectable human heartbeat, as such terms are defined in Code Section 1-2-1, shall qualify as a dependent minor. (b) Each taxpayer shall be allowed as a deduction in computing his or her Georgia taxable income a personal exemption in the amount of $4,000.00 for each dependent of such taxpayer. (c) No exemption shall be allowed under this Code section for any dependent who has made a joint return with such dependent’s spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (d) A deduction in lieu of a personal exemption deduction shall be allowed an estate or a trust as follows: (1) An estate — $2,700.00; and (2) A trust — $1,350.00.