Amendments to the Civil Code enshrine the change in the definition of “single mother” and “single father”.
As noted in the document, a person may be considered a single mother/single father provided: They have a child under the age of 18 and the record of the child’s birth certificate does not include a record of the child’s second parent; They have adopted a child under the age of 18, and the record of the child’s birth certificate does not include a record of the child’s second parent; The second parent of their minor child is deceased, declared dead, or recognized missing; The second parent of their minor child has been deprived of all parental rights and responsibilities.
As the initiator, Irakli Shatakishvili, explains, the purpose of drafting and adopting the amendments is to reflect the content of the relevant decision made by the Constitutional Court of Georgia in the law.
The MP stated the relevant change is included in the Tax Code, and the tax benefit provided by law will apply to both single mothers and single fathers. In particular, pursuant to the current norm, the taxable income received by a single mother/single father during a calendar year.
The Parliament approved the document in the third reading with 84 votes.
The change will take effect on July 1, 2022.
