HEALING Mothers and Fathers Act
- Bill Number
- S. 2418
- Origin Chamber
- Senate
- Congress
- 119th Congress, Session 1
- Policy Area
- Labor and Employment
- Status
- Introduced
- Latest Action
- 2025-07-23: Read twice and referred to the Committee on Finance.
- Last Updated
- 2025-12-05T22:00:19Z
AI-Generated Summary
Summary of S. 2418 (119th Congress)
Purpose of the Legislation
This bill amends existing family leave laws and tax provisions to offer job-protected leave and a financial credit to employees who experience the spontaneous loss of an unborn child or stillbirth, aiming to support grieving parents through time off and monetary assistance.
Key Provisions Outlined
- Leave for Spontaneous Loss: Adds a new category of unpaid, job-protected leave under the Family and Medical Leave Act of 1993 (FMLA) for the spontaneous loss of an unborn child of the employee or their spouse. Defines this as an unplanned loss not caused by any intentional act.
- Intermittent and Reduced Schedule: Allows such leave to be taken in separate periods or on a part-time basis when medically necessary.
- Paid Leave Substitution: Permits employees to use accrued paid leave (such as vacation or sick time) in place of unpaid FMLA leave for this purpose.
- Notice and Certification: Requires reasonable and practical notice to employers. Employers may request medical certification from a health care provider, which must include details on the loss or related physical effects.
- Federal Employee Coverage: Applies parallel rules to civil service employees under Title 5 of the U.S. Code, including definitions, leave entitlements, notice, and certification requirements.
- Tax Credit for Stillbirth: Creates a new refundable tax credit under the Internal Revenue Code equal to the annual child tax credit amount. Eligible individuals are those who suffered a stillbirth (defined as spontaneous death before full delivery) and received a state-issued certificate of birth resulting in stillbirth. Requires inclusion of a Social Security number on the tax return.
- Administrative Adjustments: Updates related tax code sections for refunds and deficiency calculations, with the credit applying to tax years after the bill's enactment.
Significant Changes to Existing Law Introduced
- Expands FMLA leave reasons beyond current categories (such as serious health conditions or birth of a child) to explicitly include spontaneous pregnancy loss.
- Introduces a new refundable personal tax credit specifically tied to stillbirths, which was not previously available in this form.
- Modifies certification and notice rules in both FMLA and federal employee leave statutes to accommodate this new leave type.
- Redesignates existing paragraphs in definitions sections of the FMLA and Title 5 to insert the new term.
Potential Impacts on Government Agencies, Citizens, or International Relations
- Government Agencies: Federal agencies administering FMLA (such as the Department of Labor) and tax credits (Internal Revenue Service) would handle additional claims, certifications, and processing. State vital records offices may see increased issuance of stillbirth certificates.
- Citizens: Employees and federal workers could gain access to up to 12 weeks of protected leave and a tax credit to offset financial burdens from grief-related time away from work. This applies to both the affected individual and their spouse.
- International Relations: No direct provisions affect foreign policy or relations.
Main Stakeholders Affected by This Legislation
- Working parents and their spouses who experience spontaneous pregnancy loss or stillbirth.
- Employers subject to FMLA requirements (generally those with 50 or more employees).
- Federal government agencies and civil service employees.
- Health care providers involved in certifying leave requests.
- Taxpayers claiming the new credit.
Notable Legal, Constitutional, or Political Implications
- Extends federal leave protections in a manner consistent with existing FMLA framework, potentially raising questions about consistency with state leave laws.
- Introduces a targeted tax benefit that could interact with existing child tax credit rules, with eligibility tied to state-issued documentation.
- The bill focuses on non-induced losses, which may involve distinctions in medical or legal determinations of eligibility.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (4)
Sen. Cramer, Kevin [R-ND], Sen. Hyde-Smith, Cindy [R-MS], Sen. Risch, James E. [R-ID], Sen. Boozman, John [R-AR]
Recent Actions
- 2025-07-23: Read twice and referred to the Committee on Finance.
- 2025-07-23: Introduced in Senate
Bill Versions
- Helping with Equal Access to Leave and Investing in Needs for Grieving Mothers and Fathers Act — issued 2025-07-23 — PDF (10 pages)