Expectant parents who live in Georgia will be able to claim unborn children as dependents on their tax returns, according to new guidance released Monday by the state’s Department of Revenue.

The department stated that it “will recognize any unborn child with a detectable human heartbeat as eligible for the Georgia individual income tax dependent exemption.”

According to the department, the change is the result of the U.S. Supreme Court’s ruling to overturn Roe v. Wade and a federal Court of Appeals’ decision which allowed Georgia’s “heartbeat” law to go into effect.

In 2019 Georgia passed the Living Infants Fairness and Equality (LIFE) Act, which bans most abortions when there is a “detectable human heartbeat.” The law notes that “as early as six weeks’ gestation an unborn child may have a detectable human heartbeat.”  

Part of the law allows parents to claim an “unborn child with a detectable human heartbeat” as a dependent once a doctor detects cardiac activity.

The bill also deals with alimony and child support, declaring that “the full value of a child begins at the point when a detectable human heartbeat exists.”

As a result, the Georgia Department of Revenue said anyone expecting a child on or after July 20 through December 31, 2022, can claim the dependent personal exemption for the amount of $3,000 per unborn child. Someone who is expecting twins could claim $6,000 under the new guidance. 

There will be a designated section on the state tax form to claim unborn children as dependents for Tax Year 2022.

Department officials said filers are required to provide proof of pregnancy, explaining that, “Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation shall be provided to support the dependent deduction claimed if requested by the Department.”

The department expects to issue additional guidance about the tax exemption for unborn children later this year.

While claiming an unborn dependent will be allowed in Georgia, it will not apply to federal tax returns.

The federal tax code dictates that a child must have been born to be claimed on a parent’s tax filing. However, some Republican lawmakers have pushed to change the federal tax code to allow pregnant people to claim tax credits. 

One bill introduced earlier this year, sponsored by Steve Daines (R-MT), and co-sponsored by several other Republican senators, proposes letting people claim the federal Child Tax Credit payments for unborn children. That bill has yet to be voted on.

Other Republican lawmakers also proposed changing laws concerning child support. Last month, Republicans in the House and Senate introduced bills to require prospective fathers to pay child support from conception. The bills have also not been voted on. 

Both sides of the abortion debate have long debated the concept of “personhood” and how unborn children should be treated under the law. 

In one high-profile case last month, a pregnant woman was ticketed for driving in a high-occupancy vehicle (HOV) lane in the Dallas area. The woman, Brandy Bottone of Plano, chose to dispute the fine, claiming her unborn baby should count as a second person according to Texas’ laws in the wake of the Supreme Court’s decision.