This bill, titled the HEALING Mothers and Fathers Act, aims to provide support to individuals and families experiencing the loss of a child. It proposes amendments to the Family and Medical Leave Act of 1993 (FMLA) to include leave for the spontaneous loss of an unborn child , defined as an unplanned loss not resulting from a purposeful act. Additionally, the legislation establishes a new refundable tax credit for individuals who have suffered a stillbirth. Under the proposed FMLA changes, both private sector and federal civil service employees would be entitled to take leave due to the spontaneous loss of an unborn child for themselves or their spouse. This leave could be taken intermittently or on a reduced schedule if medically necessary, and employees would provide notice as is reasonable and practicable. Employers may require certification from a healthcare provider to support the request for leave. Furthermore, the bill introduces a new refundable personal tax credit for individuals who experience a stillbirth. The credit amount would be equivalent to the child tax credit, and eligibility requires that the stillborn child would have been a qualifying child and that a certificate of birth resulting in stillbirth was issued under State law. A stillbirth is defined as the spontaneous death of a child before complete delivery, not induced by a purposeful act, and requires the taxpayer's Social Security Number to claim the credit.