Georgia says residents can claim embryos as dependents on their tax returns

Residents of Georgia can claim embryos as dependents on their tax returns, according to guidance issued Monday by tax officials in the state.

The Georgia Department of Revenue said it released the tax rules in light of the Supreme Court's June ruling overturning Roe v. Wade and of the state's abortion ban, which went into effect last month and describes an embryo as a "natural person," granting it personhood status. 

The agency said that as of July 20 it would recognize "any unborn child with a detectable human heartbeat" as eligible for the state's individual income tax dependent exemption.