Georgia: The Committee on Legal Affairs considered for the first reading an amendment to the Civil Code, which provides for a change in the definition of the terms single mother and single father.
According to the project, a single mother / single father is a person:
- Who has a child under the age of 18 if the record of the child’s birth certificate does not include a record of the child’s second parent;
- Who has adopted a child under the age of 18, unless the record of the child’s birth certificate does not include a record of the child’s second parent;
- If the second parent of his or her minor child is deceased, declared dead, or recognized missing;
- If the second parent of his / her minor child has been deprived of all parental rights and responsibilities.
As per the member of the committee, Rati Ionatamishvili, the purpose of the submitted draft law is to reflect the content of the relevant decision made by the Constitutional Court of Georgia, to ensure the compliance of the law with the Constitution of Georgia and to properly regulate this issue.
According to him, the relevant change is included in the tax code, according to which the tax benefit provided by law will apply to both single mothers and single fathers.
In particular, according to the current norm, the taxable income received by a single mother during a calendar year up to 3000 GEL is not taxed. Those who receive the status of a single father will also benefit from this benefit.