Improving Retirement Security for Family Caregivers Act of 2026

This bill would change federal tax law so that certain unpaid family caregivers can contribute to a Roth IRA up to the standard annual limit, even if they have little or no earned income. To qualify, a person must spend 500 or more hours in a year caring for a child or an adult with a special need, including an elderly adult, and work fewer than 500 hours in paid jobs or self-employment. Caregiving hours include tasks such as bathing, dressing, laundry, meal preparation, housekeeping, managing medications, transportation, and mobility help. The change would apply to tax years beginning after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Brittany Pettersen Democrat sponsor
• 3 cosponsors