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一 |     The decision says the state-level department “will recognize any unborn child with a detectable human heartbeat … as eligible for the Georgia individual income tax dependent exemption,” explaining that the new rule follows from the US Supreme Court’s June ruling in Dobbs vs. Jackson and a US Court of Appeals decision in Sistersong vs. Kemp that was handed down on July 20.,The former overturned the 1973 Roe vs. Wade ruling, removing the federal right to an abortion, and the latter allowed Georgia’s so-called “heartbeat bill,” signed into law in 2019 but blocked by a judge, to take effect.,Beginning on July 20, 2022, taxpayers filing a claim can get a tax exemption of $3,000 per embryo, but may need to provide "relevant medical records or other supporting documents,” the department says.,The Georgia law claims to ban abortions after what it calls a “fetal heartbeat” is detectable, which can be as early as six weeks after conception, when most people don’t yet know that they’re pregnant. However, the situation it describes in that way is not actually a heartbeat, but a series of electrical impulses from a cluster of cells that will eventually grow into the heart’s “pacemaker” if the pregnancy develops normally.,Opponents have said the concept is not scientific and is an attempt to ban abortions at an extremely early time.,Before the high court struck down Roe vs. Wade in June, the 1973 ruling had banned restrictions on abortion access during the first trimester, which typically ends around week 12 of the pregnancy, and only allowed restrictions, but not bans, during the second trimester. However, with those rules now gone, several restrictive laws passed years ago but blocked because they violated the court’s ruling have now been allowed to take effect, as have abortion-banning laws from before the Roe ruling that were never removed from the books, and so-called “trigger laws” written to take effect whenever Roe was overturned.,Thus, according to the law in Georgia, the moment an embryo (it’s not technically a fetus yet) in a pregnant person’s uterus has a detectable series of “pacemaker” electrical signals, it’s officially a person.,However, more liberal areas of the Peach State have vowed to oppose the two court rulings, with district attorneys in the Atlanta area pledging they will “not be using precious tax dollars allocated to this office to pursue prosecutions” under the abortion-restricting law.,In other US states with similar “heartbeat” laws, the effort to extend legal personhood to fetuses and embryos has hit rockier terrain. An Arizona judge blocked a bill on the subject last month, calling it “constitutionally vague.”,Taxation isn’t the only unexpected change caused by the Dobbs ruling: a woman in Texas has tried to argue that her unborn fetus should count as a passenger in her car, allowing her to drive in the high-occupancy vehicle (HOV) lane on the highway.。    AI摘要      国民党高雄市长参选人柯志恩25日赴灾区勘灾,座车因积水抛锚,她爬窗涉水脱困。

二 | 她表示将亲查灾情,督促加速排水及环境恢复工作。         海峡导报综合报道 南台湾连日遭超大豪雨狂炸产生严重积淹水灾情,国民党高雄市长参选人柯志恩25日下午赴灾区关心民众状况时,座车抛锚水中,无法打开车门,最后她只能从副驾座车窗爬出,涉水脱困。    高雄市阿莲区的玉库社区一带25日传出积水灾情,柯志恩前往关切。

三 | 途中,下午1点30分行经玉库里潭底路,因道路积水深约一个轮胎高,导致车辆抛锚无法动弹,但受到水压关系导致车门无法开启,最后只好从车窗脱困。    经成功脱困有惊无险后,柯志恩说,第一线居民承受的压力最大,不能只在办公室听通报,必须亲自站到水里,才知道居民每逢大雨时有多无助,也才能把现场情况一项一项记下来,后续追出真正的改善方向。    柯志恩也强调,灾后最重要的是尽快协助在地居民恢复生活,包括积水排除、道路清理、环境消毒与排水改善,这些都不能只看一次、讲一次就结束,她会持续汇整灾情,要求相关单位加速处理,不能让居民每逢大雨就提心吊胆。

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