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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill defines FMLA leave entitlement for spontaneous loss of unborn child (miscarriage) for private sector employees, defines leave entitlement for spontaneous loss of unborn child for federal civil service employees, and creates refundable tax credit (Section 36C) for individuals who suffer a stillbirth. It relies on definition changes and tax credits. The main policy areas are Labor and Healthcare.
Who Benefits and How
Private-sector employees experiencing miscarriage could see lower costs, Parents who experience stillbirth could see lower costs, and Federal civil service employees experiencing miscarriage could see lower costs.
Who Bears the Burden and How
U.S. Treasury could lose revenue opportunities, Employers with 50+ employees would take on compliance duties, and Federal employing agencies would take on compliance duties.
Key Provisions
- Defines FMLA leave entitlement for spontaneous loss of unborn child (miscarriage) for private sector employees.
- Defines leave entitlement for spontaneous loss of unborn child for federal civil service employees.
- Creates refundable tax credit (Section 36C) for individuals who suffer a stillbirth.
- Creates new Internal Revenue Code Section 36C establishing stillbirth tax credit definitions and requirements.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill defines FMLA leave entitlement for spontaneous loss of unborn child (miscarriage) for private sector employees, defines leave entitlement for spontaneous loss of unborn child for federal civil service employees, and creates refundable tax credit (Section 36C) for individuals who suffer a stillbirth.
Key Policy Areas
Labor, Healthcare
Primary Purpose
The bill defines FMLA leave entitlement for spontaneous loss of unborn child (miscarriage) for private sector employees, defines leave entitlement for spontaneous loss of unborn child for federal civil service employees, and creates refundable tax credit (Section 36C) for individuals who suffer a stillbirth.
Policy Domains
FMLA Leave for Private Sector Employees
Identified Gains
- Private-sector employees experiencing miscarriage
- Parents who experience stillbirth
- Federal civil service employees experiencing miscarriage
- Eligible individuals who suffer a stillbirth
- Spouses of federal employees experiencing miscarriage
Identified Costs
- U.S. Treasury
- Employers with 50+ employees
- Federal employing agencies
- IRS / tax administration
Sponsors
Legislative Progress
IntroducedMrs. Hinson introduced the following bill; which was referred to …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Federal civil service employees experiencing miscarriage, Private-sector employees experiencing miscarriage, Spouses of employees experiencing miscarriage
Federal employing agencies, IRS / tax administration, U.S. Treasury
Eligible individuals who suffer a stillbirth, Parents who experience stillbirth
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
Key Definitions
Terms defined in this bill
The loss of a child in the womb that does not result from a purposeful act and is unplanned.
The delivery of a child where there was a spontaneous death of the child, not induced by any purposeful act, before the complete delivery from the child's mother.
An individual who suffered a stillbirth during the taxable year of a child who would have been a qualifying child, and for whom a certificate of birth resulting in stillbirth has been issued under state law.
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology