ATLANTA — The Georgia Department of Revenue says the parents of an unborn child with "a detectible human heartbeat" can now claim the embryo or fetus as a dependent on their state income taxes.

WSB reports the department issued guidance on Monday that says, “On individual income tax returns filed for tax year 2022, (if) a taxpayer has an unborn child with a detectable human heartbeat, the taxpayer may claim a dependent personal exemption in the amount of $3,000 for each unborn child.”

Georgia: 6-week abortion ban in effect, lawsuit filed in state court

Abortion providers and advocates in Georgia are challenging a state law that bans abortions as early as six weeks of pregnancy, after a federal appellate court allowed the law to take effect.

In a lawsuit filed on July 26 in state court, the groups argue that HB 481 violates the Georgia Constitution's rights to liberty, privacy and equal protection. They also argue that HB 481 is void and unenforceable because it violated federal constitutional precedent when it was enacted in 2019 and cannot be revived.

The 11th US Circuit Court of Appeals ruled on July 20 that the law could take effect immediately, by staying a lower district court's order that had blocked the law.

The federal district court in 2020 had blocked state officials from enforcing the law, which bans abortion when early cardiac activity is detected.

CNN contributed to this report.