HB 481 includes unborn children in the definition of a natural person and states that unborn children with a detectable heartbeat are to be included in population counts and qualify as dependent minors for tax purposes. Additional, once heartbeat is detected the full value of the life of the unborn child can be recovered in cases of homicide of the unborn child. The bill prohibits abortions once a fetal heartbeat is detected unless a physician determines that a medical emergency exists or that the pregnancy is medically futile. The bill further allows for any woman upon whom an illegal abortion was performed to recover civil damages. HB 481 also amends Chapter 6 of Title 19, to set the maximum amount of child support that a court may impose on the father of an unborn child as the amount of direct medical and pregnancy related expenses of the mother during pregnancy.