Things are taking a very interesting turn now that Georgia has implemented a six-week ban on abortion. According to CBS News, the Georgia Department of Revenue is saying residents can claim embryos as dependents on tax returns. "Any unborn child with a detectable human heartbeat" is eligible for the state's individual income tax dependency exemption.
Residents of Georgia could get $3,000 for each dependent personal exemption if medical records are submitted for each embryo. There would, however be issues in the case of of a miscarriage. Under the federal tax code, a child has to be born to be claimed on a parent's tax filing. Because of the reversal of Roe vs. Wade, some Republican lawmakers are proposing to change the parameters around "personhood," by redefining fetuses as viable, living beings.