“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 defined in O.C.G.A. § 1-2-1, as eligible for the Georgia individual income tax dependent exemption,” the Georgia Department of Revenue said in a statement this week. “The 11th Circuit’s ruling made HB 481’s amendment to O.C.G.A § 48-7-26(a), adding an unborn child with a detectable heartbeat to the definition of dependent, effective as of the date of the court’s ruling, which was July 20, 2022.”

The announcement comes several weeks after the 11th Circuit Court of Appeals in Georgia previously ruled that the state’s “prohibition on abortions after detectable human heartbeat is rational,” according to NBC news.

In the press release, the Georgia Department of Revenue said as of July 20, 2022, through December 31, a taxpayer with a “an unborn child (or children) with a detectable human heartbeat (which may occur as early as six weeks’ gestation),” will receive a deduction of $3,000 for each unborn child.

“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 press release said.

Earlier this year, the U.S. Supreme Court voted to overturn the 1973 ruling made in Roe v. Wade, which created a constitutional right for women across the country to get an abortion.

“The Constitution makes no reference to abortion, and no such right is implicitly protected by any constitutional provision, including the one on which the defenders of Roe and Casey now chiefly rely—the Due Process Clause of the Fourteenth Amendment,” Supreme Court Justice Samuel Alito wrote for the majority in the ruling.

The ruling left laws on abortion up to the states, with several already having trigger laws in place.

According to WAGA-TV in Atlanta, the state’s House Bill 481, which is mentioned in the Department of Revenue’s announcement, allows women to undergo an abortion before a heartbeat is detected by a doctor. Prior to the passing of House Bill 481, women in the state were able to get an abortion during the first 20 weeks of their pregnancy, WAGA reported.

Newsweek was directed to the press release after reaching out to the Georgia Department of Revenue for comment.