In a move that follows the Supreme Court overturning of the landmark abortion-rights case Roe v. Wade, Georgia's revenue department said Monday that taxpayers can list embryos as dependents on tax returns.

In June, Georgia banned any abortion when a “detectable human heartbeat is rational," -- a move that came after Gov. Brian Kemp signed the Living Infants Fairness and Equality Act, or LIFE Act, in 2019. The LIFE Act "defines a 'natural person' as 'any human being including an un-born child.'"

"In light of the June 24, 2022, U.S. Supreme Court ruling in Dobbs v. Jackson Women’s Health Organization and the July 20, 2022, 11th Circuit Court of Appeals ruling in Sistersong v. Kemp, the Department will recognize any unborn child with a detectable human heartbeat ... as eligible for the Georgia individual income tax dependent exemption," the Department of Revenue said in a statement.

A heartbeat is usually detectable around six weeks into the pregnancy. The department stated that proper medical documents will need to be provided to support the dependent deduction.

“The taxpayer may claim a dependent personal exemption … in the amount of $3,000.00 for each unborn child,” the statement added.

Such laws open up many legal questions.

In July, a Texas woman claimed that she should be allowed to drive in the carpool lane because of her unborn baby. She was pulled over and given a ticket because police said that they could not honor that.