What does Preamble of Improving Retirement Security for Family Caregivers Act of 2026 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow certain family caregivers to contribute to a Roth IRA.

What does SHORT TITLE. of Improving Retirement Security for Family Caregivers Act of 2026 do?

This bill is formally titled the Improving Retirement Security for Family Caregivers Act of 2026.

What does ROTH IRA CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS. of Improving Retirement Security for Family Caregivers Act of 2026 do?

This section amends section 408A of the Internal Revenue Code of 1986 to establish a special rule for Roth IRA contributions of qualified family caregivers. A 'qualified family caregiver' must complete 500 or more hours of caregiving and fewer than 500 hours of paid employment during the taxable year. A 'family caregiver' is an unpaid family member, foster parent, or other unpaid adult who is unemployed or severely underemployed and provides in-home care to a child or an adult with a special need. The limitation on Roth IRA contributions under section 219(b) is adjusted for qualified family caregivers. The amendment applies to taxable years beginning after December 31, 2026.

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Improving Retirement Security for 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 certain unpaid family caregivers who provide 500 or more hours of in-home care and have limited paid employment to contribute to a Roth IRA.
To qualify, a family caregiver must be unemployed or severely underemployed and providing care to a child or an adult with special needs.
The changes to Roth IRA contribution rules for qualified family caregivers apply to taxable years beginning after December 31, 2026.

119th Congressin committeeS. 4292(In Committee)Official page

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Other Sections

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

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