HEALING Act Extends FMLA Leave for Spontaneous Loss of Unborn Child, Adds Refundable Stillbirth Tax Credit

The new HEALING Mothers and Fathers Act is designed to provide job protection and financial relief for parents experiencing the devastating loss of a pregnancy. Specifically, the bill amends the Family and Medical Leave Act (FMLA) to add the spontaneous loss of an unborn child—meaning a miscarriage or stillbirth—as a new qualifying reason for taking job-protected leave. This is a significant change, offering crucial time off when it's needed most.

Job Security During Unimaginable Loss

For anyone covered by FMLA (which is most employees at companies with 50 or more workers), this bill provides a lifeline. Currently, FMLA covers birth and adoption, but not specific leave for miscarriage or stillbirth. The HEALING Act changes that, allowing employees to take protected time off following the loss of an unborn child, whether it happened to them or their spouse (SEC. 2). Crucially, the bill understands that these events are rarely planned, so it allows employees to give notice that is merely "reasonable and practicable," rather than the typical 30-day notice required for planned leave.

This leave can be taken intermittently or on a reduced schedule if a healthcare provider certifies it’s medically necessary (SEC. 2). Think of a construction worker or an office manager who needs a few hours off each week for follow-up appointments or counseling; this provision ensures they don't have to burn through all their sick time or quit their job just to manage the physical and emotional recovery. Employees can also substitute any existing paid time off (like sick leave or vacation) for this FMLA leave, ensuring they don't have to go without a paycheck during their recovery.

Federal employees aren't left out. Section 3 mirrors these protections for civil service workers, ensuring they also have the right to take leave for the spontaneous loss of an unborn child, subject to similar certification requirements from a healthcare provider. For both private sector and federal employees, the employer or agency can require certification that confirms the loss or any related bodily side effects, keeping the process grounded in medical necessity.

A Refundable Credit for Stillbirth

Beyond job-protected leave, the bill tackles the financial impact of loss by creating a brand-new, refundable tax credit for stillbirth (SEC. 4). If you suffer a stillbirth during the tax year, you become eligible for a credit equal to the amount of the Child Tax Credit for that year. Since it’s refundable, if the credit is larger than the tax you owe, you get the difference back as a refund—a direct financial benefit.

To qualify, the stillborn child must have been eligible to be claimed as a dependent if they had been born alive, and the parent must have received a state-issued certificate of birth resulting in stillbirth. This provision recognizes the financial and emotional toll of stillbirth, offering concrete monetary support. It’s a simple, direct mechanism: if you meet the state and federal definitions for stillbirth, you get the credit. To claim it, you must include your Social Security number on your tax return, a standard requirement for refundable credits.