There is an difference in this when viability starts. For Jews only at birth as the Chezkuni in Parashas
Mishpatim (21,22) explains that he is only monetarily responsible on killing a fetus. Death comes through heavenly judgement. The Maharsha explains that Pharaoh went to Jewish midwives and not to mitzryim because they would be responsible for murder. So by the goyim viability is at conception.
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