The state revenue department made the announcement on Monday. “In light of the US Supreme Court’s June 24, 2022 decision in Dobbs v. Jackson Women’s Health Organization and the July 20, 2022 decision of the 11th Circuit Court of Appeals in Sistersong v. Kemp, the Department will recognize any unborn child with detectable human heartbeat … as eligible for Georgia’s income tax exemption,” the ministry said in a statement. According to the statement, a taxpayer who “has an unborn child (or children) with a detectable human heartbeat” after July 20, when the ruling was lifted, can claim a dependent on their 2022 taxes. Residents will receive $3,000 for each unborn child. The state’s Living Infants and Justice for Equality (LIFE) Act “defines “natural person” as “any human being, including an unborn child,” the court ruled. Mark Heim is a sports reporter for The Alabama Media Group. Follow him on Twitter @Mark_Heim.