Embryos can be listed as dependents on tax returns, Georgia rules

Taxpayers in the state will be able to claim tax exemption for any unborn child with a detectable human heartbeat'

Georgia taxpayers can now list embryos as dependents on their tax returns.

In a news release on Monday, Georgia's department of revenue said it would begin to recognize any unborn child with a detectable human heartbeat ... as eligible for [an] individual income tax dependent exemption".