In Georgia, human embryos are recognized as dependents - pregnant women are now entitled to tax benefits.

Authorities in the U.S. state of Georgia have equated human embryos with a heartbeat to dependents. Pregnant women can now list the fetus on their tax return and claim a $3,000 deduction. The state's legislation was changed after the right to abortion ceased to be constitutional in the United States. Critics of the initiative point out that a woman may have a miscarriage - that is, the authorities risk giving out huge sums for interrupted pregnancies. In addition, theoretically, a woman can be tried for tax fraud.