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

This bill proposes to amend the Internal Revenue Code of 1986. The amendment aims to 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 family caregivers to make additional catch-up contributions to retirement accounts. To qualify as a 'qualified family caregiver,' an individual must provide at least 500 hours of care during a taxable year or the previous year and have fewer than 500 hours of paid employment. The qualification as a 'qualified family caregiver' is limited to a maximum of five taxable years. A 'family caregiver' is defined as an unpaid family member, foster parent, or other unpaid adult providing in-home care to a child or an adult with special needs, including elderly adults. The definition of 'family caregiver' includes assistance with tasks such as bathing, dressing, transportation, and medication management. Applicable employer plans can rely on an individual's written representation that they were a qualified family caregiver. Individuals who are qualified family caregivers are treated as if they attained age 60 for purposes of retirement contribution limits. The amendments also allow qualified family caregivers to make additional catch-up contributions to traditional or Roth IRAs. 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: Susan Collins (R-ME)

TL;DR (AI)

This bill allows certain unpaid family caregivers who provide at least 500 hours of care annually to make additional catch-up contributions to retirement accounts.
Qualified family caregivers are treated as if they are age 60 for retirement contribution limits, enabling them to contribute more to both employer-sponsored plans and IRAs.
To qualify, caregivers must provide substantial care without significant paid employment and the provision applies for a maximum of five taxable years.

119th Congressin committeeHR. 8273(In Committee)Official page

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

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