Georgia’s Department of Revenue has announced its residents can claim embryos as dependents on their state taxes just weeks after an appeals court ruled to redefine “natural person” to include the unborn. In a press release issued Monday, the department confirmed that in light of the Supreme Court overturning Roe v. Wade, along with the 11th Circuit U.S. Court of Appeals upholding Georgia’s “heartbeat” abortion law, “the department will recognize any unborn child with a detectable human heartbeat… as eligible for the Georgia individual income tax dependent exemption.” Now, the department says, “on individual income tax returns filed for Tax Year 2022 where, at any time on or after July 20, 2022, and through December 31, 2022, a taxpayer has an unborn child (or children) with a detectable human heartbeat (which may occur as early as six weeks’ gestation), the taxpayer may claim a dependent personal exemption… in the amount of $3000 for each unborn child.” The department states that “similar to any other deduction claimed on an income tax return,” taxpayers must provide “relevant medical records or other supporting documentation… if requested by the department.”