What does Preamble of Catching Up Family Caregivers Act of 2026 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow additional catch-up contributions for certain family caregivers.

What does SHORT TITLE. of Catching Up Family Caregivers Act of 2026 do?

This bill is formally titled the Catching Up Family Caregivers Act of 2026

What does ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY of Catching Up Family Caregivers Act of 2026 do?

This section amends the Internal Revenue Code of 1986 to allow certain qualified family caregivers to make additional catch-up contributions to retirement accounts. A 'qualified family caregiver' is defined as an individual who provides at least 500 hours of care during a taxable year or previous year and has fewer than 500 hours of paid employment during the same year. The qualification as a 'qualified family caregiver' is limited to a maximum of five taxable years. The definition of 'family caregiver' includes unpaid family members, foster parents, or other unpaid adults providing in-home care to a child or an adult with special needs. Caregiving tasks include assistance with bathing, dressing, laundry, food preparation, housekeeping, medication management, transportation, and mobility assistance. Applicable employer plans can rely on an individual's written representation that they were a qualified family caregiver. Eligible participants who are qualified family caregivers are treated as if they attained age 60 for purposes of retirement contribution limits. The amendments also allow individuals who are qualified family caregivers to make catch-up contributions to traditional IRAs, regardless of age. These changes apply to taxable years beginning after December 31, 2026.

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Catching Up Family Caregivers Act of 2026

Last updated: 4/14/2026 · Introduced: 4/14/2026

Author: Brittany Pettersen (D-CO)

TL;DR (AI)

The bill allows qualified family caregivers—those providing at least 500 hours of unpaid care and with limited paid employment—to make additional catch-up contributions to retirement accounts.
Eligible family caregivers are treated as if they are age 60 for retirement contribution limits, enabling them to contribute more to employer-sponsored plans.
The legislation permits qualified family caregivers to make catch-up contributions to traditional IRAs, regardless of their age.

119th Congressin committeeS. 4291(In Committee)Official page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

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