@Caryani: It's an Alabama state law, not a federal one. The feds do not recognize it, only the state of Alabama. So there's no claiming it on federal income tax filings. That said, it could certainly and should certainly be claimed as dependent(s) by anyone in Alabama on their state income taxes, if they do have frozen embryos within the state's borders. If their frozen embryos are stored outside the state, they would not legally count.
@thedisasterautist Someone will do it, just like the woman in I do believe Texas went to court and won for the HOV tickets she recieved while pregnant. Her unborn was considered a 2nd passenger and both tickets were tossed out.