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Improving Retirement Security for Family Caregivers Act of 2026
To amend the Internal Revenue Code of 1986 to allow certain family caregivers to contribute to a Roth IRA.
Summary
This bill allows certain family caregivers to make tax-advantaged contributions to Roth Individual Retirement Accounts (IRAs). To qualify, an individual must complete at least 500 hours of unpaid family caregiving during the year while working fewer than 500 hours in paid employment, and must be caring for a child or adult with a special need such as a disability or age-related condition. Qualifying caregiving activities include assistance with personal care, household tasks, medication management, and transportation. The amount that qualified family caregivers can contribute to a Roth IRA is equal to the standard annual contribution limit. The provision 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 certain family caregivers to contribute to a Roth IRA.
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 “Improving Retirement Security for Family Caregivers Act of 2026”.
SEC. 2. ROTH IRA CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS.
(a) In General.—Subsection (c) of section 408A of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(7) Special rule for roth ira contributions of qualified family caregivers.—
“(A) In general.—In the case of an individual who is a qualified family caregiver as of the close of the taxable year, in applying section 219 for purposes of paragraph (2), the limitation of paragraph (1) of section 219(b) shall be equal to the dollar amount in effect under section 219(b)(1)(A) for the taxable year.
“(B) Qualified family caregiver.—For purposes of this paragraph—
“(i) In general.—The term ‘qualified family caregiver’ means an individual who, during the taxable year—
“(I) has completed 500 or more hours as a family caregiver, and
“(II) has completed fewer than 500 hours of paid employment (including self-employment).
“(ii) 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.
“(iii) 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.
“(C) Coordination with spousal ira.—In the case of an individual to whom section 219(c)(1) applies for the taxable year, subparagraph (A) shall be applied notwithstanding such section.”.
(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2026. <all>
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