This bill proposes significant amendments to the Family and Medical Leave Act (FMLA) to provide support for individuals experiencing the loss of an unborn child. It introduces a new category of leave for the "spontaneous loss of an unborn child," defined as an unplanned loss in the womb not resulting from a purposeful act. This leave would be available to both private sector and federal employees, allowing them to take time off for this specific reason. Employees would be able to take this leave intermittently or on a reduced schedule when medically necessary, and could substitute accrued paid leave. Employers may require reasonable notice and certification from a healthcare provider to support the leave request. These FMLA changes aim to offer crucial time for grieving and recovery for parents. Furthermore, the legislation establishes a new refundable personal tax credit for individuals who have suffered a stillbirth . This credit, equal to the amount of the child tax credit, would be available to eligible individuals who have a certificate of birth resulting in stillbirth under state law. The tax credit is designed to provide financial relief to families navigating the profound loss of a child before birth.