H.R. 5397: Helping with Equal Access to Leave and Investing in Needs for Grieving Mothers and Fathers Act

This bill, known as the Helping with Equal Access to Leave and Investing in Needs for Grieving Mothers and Fathers Act (or HEALING Act), seeks to amend the Family and Medical Leave Act (FMLA) of 1993. Its main purpose is to provide employees with the right to take leave in the unfortunate event of a spontaneous loss of an unborn child. Below is a summary of the key provisions of the bill:

Definitions

The bill introduces the term "spontaneous loss of an unborn child," which is defined as the loss of a fetus that occurs without any intentional action. This definition would be included in the FMLA, allowing clarity regarding the nature of the leave being provided.

Employee Leave Entitlements

Under the amended FMLA:

• Employees would be entitled to take leave due to the spontaneous loss of their own unborn child or that of their spouse.
• This leave can be taken intermittently or on a reduced schedule if necessary for medical reasons.

Substitution of Paid Leave

The bill allows employees who take leave due to a spontaneous loss of an unborn child to substitute any available paid leave while on leave under this provision.

Notice Requirements

Employees are required to provide notice to their employer when taking leave due to the loss of an unborn child, which should be reasonable and practicable based on the situation.

Certification Requirements

Employers may require employees to provide a certification from a healthcare provider to verify the need for the leave due to spontaneous loss of an unborn child. This certification must also meet specific informational criteria.

Provisions for Civil Service Employees

The bill also extends similar leave entitlements to civil service employees, allowing them to take paid leave under the same circumstances as private sector employees.

Refundable Tax Credit for Stillbirths

The legislation proposes a refundable personal tax credit for individuals who have experienced a stillbirth. Key elements include:

• Eligible individuals would receive a tax credit for the loss of a child that would qualify as their dependent if born alive.
• To qualify for this credit, individuals must have a certificate of birth resulting in stillbirth issued according to state law.

Implementation Timeline

The provisions of this bill would become effective for taxable years beginning after the bill is enacted.

Relevant Companies

None found