People who live in Georgia will now be able to claim unborn children as dependents on their state taxes, according to the state's Department of Revenue. If a woman is pregnant and the fetus has a detectable heartbeat at the time of filing 2022 taxes, residents can claim the dependent personal exception of $3,000 under the "Living Infants Fairness Act." When it became law in 2019, it banned abortion at six weeks, which is around the time a fetus gains a heartbeat and often before a woman knows she's pregnant. Since the Supreme Court's decision, the law can now go into effect. "Similar to any other deduction claimed on an income tax return, relevant medical records or other supporting documentation shall be provided to support the dependent deduction claimed if requested by the Department," the state clarified. Critics say that while the new provision will help some mothers, it could be a harmful law in the long run. They say that some women might keep their babies only because of the financial aspect, not because they're ready to become a parent. The state has not made it clear exactly how this will work, especially in the case that a woman miscarries, and they say that more information will be put forward in the coming months.