The bill provides job-protected leave and a refundable tax credit to help parents recover financially and physically after a spontaneous loss of an unborn child, but it creates new administrative and verification burdens for employers, agencies, providers, and may exclude or deter some bereaved parents while increasing federal costs.
Private-sector eligible employees and federal employees who experience a spontaneous loss of an unborn child gain job- and benefits-protected leave under FMLA-like coverage, preserving employment while they recover.
Employees (private and federal) can take intermittent or reduced‑schedule leave when medically necessary after a spontaneous loss, allowing flexible, gradual recovery and care without losing job protection.
Affected employees may substitute existing paid leave for this covered leave, enabling paid time off during recovery and reducing immediate financial strain.
Small businesses and federal agencies face increased administrative burden, potential staffing disruptions, and higher costs from the expanded leave entitlement, which could indirectly affect hiring, wages, or operating costs.
Requiring medical certification for a sensitive reproductive-health event may impose time and cost burdens on employees and providers, raise privacy concerns, and deter some bereaved parents from taking leave due to stigma or documentation barriers.
Certification and notice procedures could delay timely access to leave (or pay) and create disputes over timeliness, while adding paperwork burdens for health care providers and agency HR offices.
Based on analysis of 4 sections of legislative text.
Introduced July 23, 2025 by Thomas Bryant Cotton · Last progress July 23, 2025
Creates a new FMLA and federal civil service leave reason for spontaneous loss of an unborn child and gives eligible employees leave protections (including intermittent leave and substitution of paid leave). Establishes a refundable federal tax credit, equal to the child tax credit amount, for taxpayers who suffer a stillbirth and meet documentation and SSN requirements. The bill adds definitions and certification/notice rules so employers and agencies can require medical proof, and it sets tax credit eligibility rules tied to a state-issued certificate of birth resulting in stillbirth; the tax provision applies to taxable years beginning after enactment.