S2418-119

1. Short title This Act may be cited as the Helping with Equal Access to Leave and Investing in Needs for Grieving Mothers and Fathers Act or the HEALING Mothers and Fathers Act.

2. Leave for spontaneous loss of an unborn child Section 101 of the Family and Medical Leave Act of 1993 (29 U.S.C. 2611) is amended— by redesignating paragraphs (13) through (19) as paragraphs (14) through (20), respectively; by inserting after paragraph (12) the following: The term spontaneous loss of an unborn child means the loss of a child in the womb that does not result from a purposeful act and is unplanned. in paragraph (19)(B), as redesignated, by striking paragraph (15)(B) and inserting paragraph (16)(B). Section 102(a)(1) of such Act (29 U.S.C. 2612(a)(1)) is amended by adding at the end the following: Because of the spontaneous loss of an unborn child of the employee or spouse of the employee. Section 102(b)(1) of such Act (29 U.S.C. 2612(b)(1)) is amended by inserting after the third sentence the following: Subject to subsection (e)(4) and section 103(g), leave under subsection (a)(1)(G) may be taken intermittently or on a reduced leave schedule when medically necessary.. Section 102(d)(2)(B) of such Act (29 U.S.C. 2612(d)(2)(B)) is amended in the first sentence by striking (C) or (D) and inserting (C), (D), or (G). Section 102(c) of such Act (29 U.S.C. 2612(c)) is amended by adding at the end the following new paragraph: For leave under subsection (a)(1)(G), the employee shall provide such notice to the employer as is reasonable and practicable. Section 103 of such Act (29 U.S.C. 2613) is amended— in subsection (c)(1)— by inserting or subsection (g)(1) for leave under section 102(a)(1)(G) after section 102(a)(1); and by striking under subsection (b) for such leave and inserting under subsection (b) for leave under subparagraph (C) or (D) of section 102(a)(1) or subsection (g)(2) for leave under section 102(a)(1)(G), respectively; in subsection (d)— in paragraph (1)— by inserting or subsection (g)(1) after under subsection (a); and by inserting or subsection (g)(2), respectively after under subsection (b); and in paragraph (2), by inserting or subsection (g)(2) after under subsection (b); and by adding at the end the following: An employer may require that a request for leave under section 102(a)(1)(G) be supported by a certification issued by the health care provider of the eligible employee or of the spouse of the eligible employee, as appropriate. The employee shall provide, in a timely manner, a copy of such certification to the employer. Certification provided under paragraph (1) shall be sufficient if it includes the information described in paragraphs (1), (2), (3), and (5) of subsection (b), with respect to spontaneous loss of an unborn child or bodily side effects of that loss, as appropriate. (13) Spontaneous loss of an unborn child The term spontaneous loss of an unborn child means the loss of a child in the womb that does not result from a purposeful act and is unplanned. ; and (G)Because of the spontaneous loss of an unborn child of the employee or spouse of the employee.. (4)Notice for leave due to spontaneous loss of an unborn childFor leave under subsection (a)(1)(G), the employee shall provide such notice to the employer as is reasonable and practicable.. (g)Certification for leave due to spontaneous loss of an unborn child(1)In generalAn employer may require that a request for leave under section 102(a)(1)(G) be supported by a certification issued by the health care provider of the eligible employee or of the spouse of the eligible employee, as appropriate. The employee shall provide, in a timely manner, a copy of such certification to the employer.(2)Sufficient certificationCertification provided under paragraph (1) shall be sufficient if it includes the information described in paragraphs (1), (2), (3), and (5) of subsection (b), with respect to spontaneous loss of an unborn child or bodily side effects of that loss, as appropriate..

3. Leave for spontaneous loss of an unborn child, for civil service employees Section 6381 of title 5, United States Code, is amended— by redesignating paragraphs (7) through (12) as paragraphs (8) through (13), respectively; by inserting after paragraph (6) the following: the term spontaneous loss of an unborn child means the loss of a child in the womb that does not result from a purposeful act and is unplanned; in paragraph (12)(B), as redesignated, by striking paragraph (8)(B) and inserting paragraph (9)(B). Section 6382(a)(1) of title 5, United States Code, is amended by adding at the end the following: Because of the spontaneous loss of an unborn child of the employee or spouse of the employee. Section 6382(b)(1) of title 5, United States Code, is amended by inserting after the third sentence the following: Subject to subsection (e)(4), and section 103(g), leave under subsection (a)(1)(G) may be taken intermittently or on a reduced leave schedule when medically necessary.. Section 6382(d)(1) of title 5, United States Code, is amended in the first sentence by striking or (E) and inserting (E), or (F). Section 6382(e) of title 5, United States Code, is amended by adding at the end the following: For leave under subsection (a)(1)(F), the employee shall provide such notice to the employing agency as is reasonable and practicable. Section 6383 of title 5, United States Code, is amended— in subsection (c)(1)— by inserting or subsection (g)(1) for leave under section 6382(a)(1)(F) after section 6382(a)(1); and by striking under subsection (b) for such leave and inserting under subsection (b) for leave under subparagraph (C) or (D) of section 6382(a)(1) or subsection (g)(2) for leave under section 6382(a)(1)(F), respectively; in subsection (d)— in paragraph (1)— by inserting or subsection (g)(1) after under subsection (a); and by inserting or subsection (g)(2), respectively after under subsection (b); and in paragraph (2), by inserting or subsection (g)(2) after under subsection (b); and by adding at the end the following: An employing agency may require that a request for leave under section 6382(a)(1)(F) be supported by a certification issued by the health care provider of the employee or of the spouse of the employee, as appropriate. The employee shall provide, in a timely manner, a copy of such certification to the employing agency. Certification provided under paragraph (1) shall be sufficient if it includes the information described in paragraphs (1), (2), (3), and (5) of subsection (b), with respect to spontaneous loss of an unborn child or bodily side effects of that loss, as appropriate. (7)the term spontaneous loss of an unborn child means the loss of a child in the womb that does not result from a purposeful act and is unplanned;; and (F)Because of the spontaneous loss of an unborn child of the employee or spouse of the employee.. (4)For leave under subsection (a)(1)(F), the employee shall provide such notice to the employing agency as is reasonable and practicable.. (g)(1)An employing agency may require that a request for leave under section 6382(a)(1)(F) be supported by a certification issued by the health care provider of the employee or of the spouse of the employee, as appropriate. The employee shall provide, in a timely manner, a copy of such certification to the employing agency.(2)Certification provided under paragraph (1) shall be sufficient if it includes the information described in paragraphs (1), (2), (3), and (5) of subsection (b), with respect to spontaneous loss of an unborn child or bodily side effects of that loss, as appropriate..

4. Refundable personal credit for individuals who have suffered a stillbirth Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the applicable amount. For purposes of paragraph (1), the applicable amount shall be equal to the dollar amount in effect for such taxable year under subsection (a) of section 24. For purposes of this section, the term eligible individual means any individual— who suffered during the taxable year the stillbirth of a child who would have been a qualifying child of the taxpayer (within the meaning of section 152) for the taxable year if such child had been born live, and for whom a certificate of birth resulting in stillbirth has been issued under applicable State law. For purposes of this section, the term stillbirth means 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. No credit shall be allowed under this section to a taxpayer unless the taxpayer includes the social security number of such taxpayer on the return of tax for the taxable year. In the case of a joint return, the requirements of this subsection shall be treated as met as long as 1 spouse includes a social security number on the return of tax for the taxable year. For purposes of this subsection, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and before the due date for such return. The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36B the following new item: Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B,. Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting , 36C after 36B. The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 36C.Stillbirths(a)Allowance of credit(1)In generalIn the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the applicable amount.(2)Applicable amountFor purposes of paragraph (1), the applicable amount shall be equal to the dollar amount in effect for such taxable year under subsection (a) of section 24.(b)Eligible individualFor purposes of this section, the term eligible individual means any individual—(1)who suffered during the taxable year the stillbirth of a child who would have been a qualifying child of the taxpayer (within the meaning of section 152) for the taxable year if such child had been born live, and(2)for whom a certificate of birth resulting in stillbirth has been issued under applicable State law.(c)StillbirthFor purposes of this section, the term stillbirth means 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.(d)Identification requirement(1)In generalNo credit shall be allowed under this section to a taxpayer unless the taxpayer includes the social security number of such taxpayer on the return of tax for the taxable year. In the case of a joint return, the requirements of this subsection shall be treated as met as long as 1 spouse includes a social security number on the return of tax for the taxable year.(2)Social security numberFor purposes of this subsection, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—(A)to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and(B)before the due date for such return.. Sec. 36C. Stillbirths..

36C. Stillbirths In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the applicable amount. For purposes of paragraph (1), the applicable amount shall be equal to the dollar amount in effect for such taxable year under subsection (a) of section 24. For purposes of this section, the term eligible individual means any individual— who suffered during the taxable year the stillbirth of a child who would have been a qualifying child of the taxpayer (within the meaning of section 152) for the taxable year if such child had been born live, and for whom a certificate of birth resulting in stillbirth has been issued under applicable State law. For purposes of this section, the term stillbirth means 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. No credit shall be allowed under this section to a taxpayer unless the taxpayer includes the social security number of such taxpayer on the return of tax for the taxable year. In the case of a joint return, the requirements of this subsection shall be treated as met as long as 1 spouse includes a social security number on the return of tax for the taxable year. For purposes of this subsection, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued— to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and before the due date for such return.