Now that Georgia has implemented a six-week ban on abortion, the Georgia Department of Revenue said residents could claim embryos as dependents on tax returns.
Statement from the Agency said, As of July 20, "any unborn child with a detectable human heartbeat" is eligible for the state's individual income tax dependency exemption.
Georgia residents could receive a $3,000 per dependent personal exemption if medical records are submitted for each embryo. However, the publication explained that the new guidelines could cause complications in the case of miscarriages. Under the federal tax code, a child must be born to be claimed on a parent's tax filing.
In light of the reversal of Roe vs. Wade, conservative Republican lawmakers are proposing to change the parameters around "personhood," meaning redefining fetuses as viable, living beings.