Creates a new federal leave reason and matching civil‑service leave right for employees who experience a spontaneous loss of an unborn child (or whose spouse experiences such a loss), including notice and medical‑certification rules and integration with existing FMLA paid‑leave substitution rules. Adds a new refundable federal tax credit for individuals who suffered a stillbirth in the taxable year, with documentation and identification requirements and an effective rule for taxable years beginning after enactment.