Bill > S2418

This bill, known as the HEALING Mothers and Fathers Act, expands leave provisions under the Family and Medical Leave Act (FMLA) and provides tax relief for individuals who experience a stillbirth. The bill first defines a "spontaneous loss of an unborn child" as the unplanned loss of a child in the womb that does not result from a purposeful act. It amends FMLA to allow eligible employees to take leave for such a loss, with the ability to take this leave intermittently or on a reduced schedule when medically necessary. The bill applies these provisions to both private sector employees and federal civil service employees. Additionally, the bill introduces a new tax credit for individuals who experience a stillbirth, allowing them to claim a credit equal to the child tax credit amount for the taxable year. To qualify for this credit, individuals must have a certificate of stillbirth and include a social security number on their tax return. The tax credit is available for stillbirths defined as the spontaneous death of a child before complete delivery, and it applies to taxable years beginning after the act's enactment. These provisions aim to provide supportive measures for individuals experiencing pregnancy loss, both in terms of workplace leave and financial assistance.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/2418/all-info