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Catching Up Family Caregivers Act of 2026
To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers.
Summary
This bill allows family caregivers to make additional catch-up contributions to retirement savings accounts. A qualified family caregiver is defined as someone who provided at least 500 hours of unpaid care to a family member or other adult during a taxable year and worked fewer than 500 hours of paid employment that same year. The bill applies to both 401(k) plans and individual retirement accounts (IRAs), allowing caregivers the same additional contribution benefits currently available to workers age 50 and older. Caregivers can claim this status for up to five taxable years. The law takes effect for taxable years beginning after December 31, 2026.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
3 cosponsors
Money behind the sponsor
Top reported contributors to Brittany Pettersen’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $30,671
- COINBASE $18,000
- ANDREESSEN HOROWITZ $13,200
- APOLLO GLOBAL MANAGEMENT $13,000
- SOLANA LABS $9,900
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Brittany Pettersen → · Outside spending →
Actions (2)
- Apr 14, 2026 Referred to the House Committee on Ways and Means. · house
- Apr 14, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
April 14, 2026
Ms. Pettersen (for herself and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Catching Up Family Caregivers Act of 2026”.
SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS.
(a) In General.—Subparagraph (A) of section 414(v)(5) of the Internal Revenue Code of 1986 is amended—
(1) by striking “who would” and inserting “who—
“(i) would”,
(2) by adding “or” at the end, and
(3) by adding at the end the following new clause:
“(ii) is a qualified family caregiver for the taxable year,”.
(b) Qualified Family Caregiver.—Paragraph (6) of section 414(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraphs:
“(D) Qualified family caregiver.—
“(i) In general.—Except as provided in clause (ii), the term ‘qualified family caregiver’ means an individual who—
“(I) has completed 500 or more hours as a family caregiver during the taxable year or any 1 previous taxable year, and
“(II) during the same taxable year, has completed fewer than 500 hours of paid employment (including self-employment).
“(ii) Limitation.—An individual shall be treated as a qualified family caregiver for not more than a total of, consecutively or nonconsecutively, the lesser of—
“(I) 1 taxable year for each taxable year during which such individual met the requirements of subclauses (I) and (II) of clause (i), or
“(II) 5 taxable years.
“(iii) Family caregiver.—The term ‘family caregiver’ means an unpaid family member, a foster parent, or another unpaid adult, who is unemployed or severely underemployed (as determined by the Secretary) and who provides in-home care, monitoring, management, supervision, or treatment of—
“(I) a child, or
“(II) an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult who requires care or supervision due to an age-related condition.
“(iv) Hours.—An individual shall be treated as serving as a family caregiver during the hours in which the individual is engaged in caregiving tasks including assistance with bathing or grooming, dressing, laundry, food shopping or preparation, housekeeping, managing medications, transportation, and mobility assistance.
“(v) Plan reliance on self- certification.—An applicable employer plan is entitled to rely on the written representation of an individual that the individual was a qualified family caregiver for a taxable year.
“(E) Applicable dollar amount for qualified family caregivers.—An individual who is an eligible participant for the taxable year by reason of being a qualified family caregiver shall be treated for purposes of paragraph (2) in the same manner as an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year.”.
(c) IRA Catch-up Contributions.—Clause (i) of section 219(b)(5)(B) of the Internal Revenue Code of 1986 is amended by striking “who has attained the age of 50 before the close of the taxable year, the deductible amount” and inserting “who—
“(I) has attained the age of 50 before the close of the taxable year, or
“(II) is a qualified family caregiver (as defined in section 414(v)(6)(D)) for the taxable year, the deductible amount”.
(d) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>
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