Georgia residents can now claim their embryos as dependents on their state taxes

In Georgia, embryos can now be a cash cow.

Cells with a heartbeat in a woman’s womb in Georgia can now net the parents a $3,000 tax deduction, according to guidance issued after a state court ruling.

Georgia residents can now claim their embryos on their state taxes.

The 11th Circuit Court of Appeals paved the way for that embryo to generate a credit when it ruled last month that “Georgia’s prohibition on abortions after detectable human heartbeat is rational,” according to NBC News.

Heartbeats are detectable at just six weeks of gestation, often before a woman knows she is pregnant. The court ruled that the state’s Living Infants and Fairness Equality (LIFE) Act “defines a ‘natural person’ as ‘any human being including an unborn child,’ ” according to NBC News.

The Georgia Department of Revenue cited recent U.S. Supreme Court rulings on Dobbs v. Jackson Women’s Health Organization, the June 24 decision that overturned Roe v. Wade’s federal constitutional guarantee of an abortion, as well as the 11th Circuit Court of Appeals ruling in Sistersong v. Kemp on July 22.

The latter ruling enabled “adding an unborn child with a detectable heartbeat to the definition of dependent,” the revenue department said in a statement on Monday.