https://www.theguardian.com/us-news/2022/aug/02/georgia-embyros-tax-dependents-fetus
Brb going to artificially create embryos and find a way to maintain them at a specific stage of development so that my 10000 embryo dependents lower my tax rate so much that the government pays ME taxes
Rich people love evading taxes so much it's only a matter of time until you got cryo-labs full of Bezos clones or whatever.
Can't sleep due to the constant thudding of the unborn army in my womb, but finally I have beaten the tax man
The embryonic stage begins with fertilization and lasts for eight weeks.
So that really means that sperm + zygote is enough to get a "Child Tax Credit from $2,000 per child". Which means at week four a 0.01 inch sized cell agglomerate. Or in other words you could get $200k tax writeoffs with no problem via artificial insemination of external wombs.
In 2016, scientists published two studies regarding human embryos developing for thirteen days within an ecto-uterine environment.[3][4] Currently, a 14-day rule prevents human embryos from being kept in artificial wombs longer than 14 days. This rule has been codified into law in twelve countries.[5]
This means if you time it right at tax season you can get free money without harming any human.
The image in the op specifies a "detectable human heartbeat" though so it's a bit trickier
The purpose of course being that people who claim embryos one year but not children the next can be prosecuted :agony-yehaw:
It's why this argument or the carpooling one are wastes of time. They would totally take the hit on those things as long as they get 'Life begins at conception' codified into legal precedent.
i mean in the abstract, in isolation, it would be pretty cool for the state to give expecting people money to offset the cost of having a baby