H.R. 5397 — HEALING Mothers and Fathers Act

This section amends the Family and Medical Leave Act of 1993 (FMLA) to establish a new entitlement to up to 12 weeks of unpaid, job-protected leave (counted against the employee's 12-week annual FMLA entitlement) for eligible employees due to the spontaneous loss of an unborn child (defined as the unplanned loss of a child in the womb not resulting from a purposeful act, i.e., miscarriage) of the employee or the employee's spouse. (As background, FMLA generally entitles eligible employees—who have worked at least 12 months and 1,250 hours for a covered employer with 50+ employees within 75 miles—to such leave for specified family and medical reasons.) The section further (1) permits such leave to be taken intermittently or on a reduced schedule when medically necessary; (2) allows substitution of accrued paid leave; (3) requires notice as reasonable and practicable; and (4) authorizes employer-required certification from the health care provider of the employee or spouse attesting to the spontaneous loss or related bodily side effects.

This section establishes a new entitlement under the federal family and medical leave program to up to 12 administrative workweeks of unpaid leave during any 12-month period for a federal civilian employee due to the spontaneous loss of an unborn child of the employee or the employee's spouse. (As background, the program—equivalent to the private-sector Family and Medical Leave Act of 1993—provides eligible federal employees with unpaid, job-protected leave for specified family and medical reasons, including care for a child with a serious health condition.) The section also (1) defines "spontaneous loss of an unborn child" as the loss of a child in the womb that does not result from a purposeful act and is unplanned; (2) permits such leave to be taken intermittently or on a reduced leave schedule when medically necessary; (3) allows substitution of paid leave for this purpose; (4) requires the employee to provide notice to the employing agency as is reasonable and practicable; and (5) authorizes agencies to require certification from a health care provider attesting to the loss or related bodily side effects.

This section establishes a new refundable tax credit under IRC §36C for eligible individuals who suffer a stillbirth during the taxable year, in an amount equal to the dollar amount specified under IRC §24(a) (i.e., the per-qualifying child amount of the child tax credit, currently $2,000 as adjusted for inflation). An eligible individual is one for whom the stillborn child would have been a qualifying child under IRC §152 if born alive and who obtains a state-issued certificate of birth resulting in stillbirth (defined as the spontaneous, non-induced death of the child before complete delivery); the credit requires the taxpayer's Social Security number on the return. The provision applies to taxable years beginning after enactment and includes conforming amendments to recognize the credit for deficiency and refund purposes.