Georgia law grants personhood status to any fetus with a detectable heartbeat, but Roe Vs Wade previously preempted that law. With the reversal, it does not. As a result, GA allows an exemption on the GA state tax return for an unborn child that is at least 6 weeks old as of December 31 of the tax year. To substantiate this, a taxpayer would have to be prepared to validate the pregnancy with medical records if audited.
The legal treatment of embryos as persons is also relevant in AL AZ, GA, KS, MO, CO, MS and ND. As a result, other states may come forward with the same exemption allowance or even be forced to in court cases.