HEALING Mothers and Fathers Act

This bill expands paid leave under the Family and Medical Leave Act (FMLA) to cover "spontaneous loss of an unborn child" (defined as unplanned, non-purposeful loss in the womb), allowing eligible employees to take leave for their own or their spouse's loss. It also creates a new refundable tax credit for individuals who experienced a stillbirth (defined as spontaneous fetal death before delivery), requiring a state-issued stillbirth certificate for eligibility. The bill adds specific certification requirements for leave requests and clarifies how the tax credit integrates with existing tax filing rules. It directly affects private-sector employees covered by FMLA and taxpayers who suffered a stillbirth.