“A bill to amend the Family and Medical Leave Act of 1993 to provide leave for the spontaneous loss of an unborn child, and for other purposes.”
No CRS summary available for this bill.
This section amends the Family and Medical Leave Act of 1993 (FMLA) to define "spontaneous loss of an unborn child" (i.e., an unplanned loss of a child in the womb not resulting from a purposeful act) and to entitle eligible employees to up to 12 weeks of unpaid, job-protected leave because of such a loss experienced by the employee or the employee's spouse. (As background, FMLA entitles eligible employees—generally those who have worked at least 12 months and 1,250 hours for employers with 50 or more employees within 75 miles—to such leave for specified family and medical reasons.) The section further (1) permits intermittent or reduced-schedule leave for this purpose when medically necessary; (2) allows substitution of accrued paid leave; (3) requires notice as reasonable and practicable; and (4) authorizes employers to require certification from the health care provider of the employee or spouse attesting to the loss or related bodily side effects.
This section expands the Family and Medical Leave Act for federal civilian employees (i.e., eligible employees with at least 12 months of service) by adding as a qualifying reason for up to 12 workweeks of unpaid leave in a 12-month period the spontaneous loss of an unborn child (defined as the loss of a child in the womb that does not result from a purposeful act and is unplanned) of the employee or the employee's spouse. (As background, this leave mirrors private-sector FMLA entitlements and permits substitution of accrued paid leave such as sick or annual leave.) The section further (1) permits such leave to be taken intermittently or on a reduced leave schedule when medically necessary, subject to agency policy; (2) requires notice to the employing agency as reasonable and practicable; and (3) authorizes agencies to require certification from the health care provider of the employee or spouse, including the date of the loss, its duration or expected duration, and any bodily side effects.
This section establishes a new refundable tax credit under IRC section 36C for eligible individuals who suffer a stillbirth during the taxable year of a child who would have been a qualifying child under section 152 if born alive, as certified by a state-issued certificate of birth resulting in stillbirth. The credit equals the dollar amount in effect for that taxable year under section 24(a) (i.e., the base child tax credit amount, currently $2,000), subject to an identification requirement that the taxpayer (or one spouse, if filing jointly) include a valid Social Security number on the tax return; the provision applies to taxable years beginning after enactment.