I have a problem with this ruling. If the embryo is a "human being" then that makes it a dependent. If I have frozen, vital, fertilized embryos stored in a clinic, can I then take an income tax deduction for each and every one of them?
Also, do they need special care? Does the clinic have to hire neo-natal intensive care nurses to watch the freezer in case these "human beings" need special care?
There is more to this than meets the eye.
Embryos which are frozen do not require the skills of a neonatal nurse, only a thermostat. That would be a given, no matter which country the parents and child reside in. On the other hand, the tax deduction is an artificial phenomenon, dependent on local laws, not the fact of life and care.