The bill provides meaningful job‑protected leave and refundable financial relief to parents after a pregnancy loss, improving recovery and financial support for many, while creating new documentation, privacy, administrative, and eligibility challenges that could burden employees, providers, employers, and some grieving parents who lack required paperwork.
Employees (including spouses and federal employees) can take up to 12 weeks of job‑protected leave after a spontaneous loss of an unborn child, protecting employment while they recover and grieve.
Parents who experience a stillbirth can claim a refundable tax credit equal to the child tax credit for that year, providing direct, potentially cash, financial relief to low‑ and middle‑income families.
Employees may take leave intermittently or on a reduced schedule when medically necessary, giving flexibility to attend medical appointments and manage recovery.
Employees (especially women and low‑income individuals) may face burdensome medical‑certification requirements and privacy intrusions because they must provide detailed medical information to justify leave.
The bill's 'reasonable and practicable' notice standard and certification rules could produce disputes and denials when employers or agencies judge notice or documentation insufficient, risking delayed approvals or disciplinary actions.
Parents who lack or cannot obtain a state‑issued stillbirth certificate would be ineligible for the refundable credit, leaving some grieving parents without the intended financial relief.
Based on analysis of 4 sections of legislative text.
Adds FMLA and federal employee leave for spontaneous loss of an unborn child (including intermittent leave and paid-leave substitution) and creates a refundable stillbirth tax credit equal to the child tax credit amount.
Introduced July 23, 2025 by Thomas Bryant Cotton · Last progress July 23, 2025
Creates a new leave right and related rules for people who experience the spontaneous loss of an unborn child and establishes a refundable federal tax credit for taxpayers who suffered a stillbirth. It adds a defined reason for leave under the Family and Medical Leave Act (FMLA) and the federal civilian leave rules, lets eligible employees take up to 12 weeks of leave (including intermittent or reduced schedules when medically needed), permits substitution of paid leave, and allows employers and agencies to require medical certification. It also creates a new refundable income tax credit, equal to the child tax credit amount for the year, for individuals with a state-issued stillbirth certificate; that tax change applies to taxable years beginning after enactment.