New York Times: “The state’s Department of Revenue announced this week that ‘any unborn child with a detectable human heartbeat’ can be claimed as dependent, providing a $3,000 tax exemption for each pregnancy within a household, months before the child is born. Georgia’s law bans most abortions after six weeks, which is usually around when doctors can begin to detect fetal cardiac activity.”
“The announcement marks a new frontier of anti-abortion policymaking in a post-Roe America, where conservative lawmakers have moved beyond banning abortion, and are now trying to expand the legal rights and protections afforded to a fetus under ‘fetal personhood’ laws. Georgia, Alabama and Arizona have passed abortion bans that include language broadly defining a fetus as a person.”