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Model of an unborn baby held outside the U.S. Supreme CourtAlex Wong / Getty Images

SAVANNAH, Georgia (LifeSiteNews) – New legislation in Georgia allows for unborn babies to be considered dependents on state taxes, as the state declares unborn babies to be “natural persons.” 

On August 1, the state’s Department of Revenue announced that residents filing their 2022 tax returns who are parents to unborn babies with detectable heartbeats are eligible for a dependent personal exemption in the amount of $3,000.  

The statement reads: 

In light of the June 24, 2022, U.S. Supreme Court ruling in Dobbs v. Jackson Women’s Health Organization and the July 20, 2022, 11th Circuit Court of Appeals ruling in Sistersong v. Kemp, the Department will recognize any unborn child with a detectable human heartbeat (…) as eligible for the Georgia individual income tax dependent exemption. 

Taxpayers are expected to provide “relevant medical records or other supporting documentation.” The department was unclear as to the benefit if the unborn baby dies before being brought to term. 

The decision comes after the 11th Circuit Court of Appeals allowed Georgia’s previously blocked fetal heartbeat law to take effect on July 20, following the reversal of Roe v. Wade 

Dobbs v Jackson Women’s Health Org., makes clear that no right to abortion exists under the Constitution, so Georgia may prohibit them,” the court ruled. 

“Georgia’s prohibition on abortions after detectable human heartbeat is rational,” the decision added. “‘Respect for and preservation of prenatal life at all stages of development’ is a legitimate interest.” 

Georgia’s “Living Infants and Fairness Equality” (LIFE) Act recognizes unborn babies as “natural persons” with “full legal recognition” that “shall be included in certain population-based determinations.” The law bans abortion after the heartbeat is detected, which is at about six weeks.  

It allows exceptions in instances of rape and incest reported to law enforcement, for “medically futile” pregnancies, and in situations “necessary in order to prevent the death of the pregnant woman or the substantial and irreversible physical impairment of a major bodily function of the pregnant woman.” However, the rape and incest exceptions end after 20 weeks of pregnancy. 

Abortionists who kill babies with detectable heartbeats can face penalties of up to 10 years in prison for criminal abortions in the state. 

Georgia is only one of many states which has enforced pro-life laws following the reversal of Roe v. Wade. According to LifeSiteNews, facilities have ceased abortions in Alabama, Arizona, Arkansas, Kentucky, Louisiana, Mississippi, Missouri, Oklahoma, South Dakota, Texas, and Wisconsin. Abortions initially stopped in Utah and West Virginia but have resumed for now due to temporary court orders.