HEALING Mothers and Fathers Act
The HEALING Mothers and Fathers Act would expand the Family and Medical Leave Act (FMLA) to specifically cover the spontaneous loss of an unborn child, allowing eligible employees (and their spouses) to take job-protected leave for this purpose. It creates a new category of FMLA leave (labeled as subsection (g) in the bill) that can be used intermittently or on a reduced schedule when medically necessary, and it allows the use of paid leave to substitute for this new leave. The bill also extends the same bereavement leave rights to federal civil service employees. In addition, the measure establishes a refundable tax credit of 36C for stillbirths, providing a direct tax benefit to eligible individuals who suffer a stillbirth and meet the stated criteria. The overall goal is to provide families with access to needed time off and financial relief during an incredibly difficult period.
Key Points
- 1Adds a new FMLA leave category: “spontaneous loss of an unborn child” (employee or spouse), defined as a pregnancy loss that is unplanned and not the result of a purposeful act.
- 2Entitlement and scheduling: Eligible employees may take this leave intermittently or on a reduced schedule when medically necessary, with notice requirements similar to other FMLA leave and the possibility to substitute paid leave for this category.
- 3Certification and notice: Employers may require certification from a health care provider, and notices must be provided in a timely and reasonable manner, consistent with existing FMLA processes.
- 4Civil service parity: The same leave entitlement, notice, certification, and scheduling flexibility would apply to federal employees under the Civil Service framework.
- 5Tax credit for stillbirths: Establishes a new refundable credit (Sec. 36C) equal to the amount of the standard child tax credit (Sec. 24) for eligible individuals who suffered a stillbirth, defined as a spontaneous fetal death before complete delivery, supported by a birth certificate issuance and SSN requirements. Applies to tax years beginning after enactment.