According to Roe v. Wade: Fetuses are tax deductible in the state of Georgia

In the legal battle over fetal personality rights, Georgia is the first US state to create facts.

Accordingly, expectant parents are entitled to a tax exemption of $3,000 from the sixth week of pregnancy.

The state Treasury Department announced that "any unborn child with a detectable heartbeat" could be claimed on tax returns.

The rule follows a landmark abortion ruling by the US Supreme Court in June.

An appeals court has now given the green light to the new law in Georgia.

Republican Gov. Brian Kemp signed it in 2019.

In it, fetuses are granted personal rights.

A federal judge initially declared the law invalid.

According to observers, the approach of legally recognizing a fetus as a person could serve as a model for other conservatively governed states in the USA.