Catching Up Family Caregivers Act of 2026

This bill would change federal tax law so that certain unpaid family caregivers can make extra "catch-up" contributions to workplace retirement plans and IRAs, which are currently mostly limited to people age 50 and older. A qualified family caregiver is someone who spent 500 or more hours caring for a child or an adult with special needs, including an elderly adult, in a year (or in one earlier year) and worked fewer than 500 paid hours in that same year. A person could use this status for up to 5 years total. For workplace plans, caregivers would get the same catch-up limit as workers ages 60 through 63, and plans could rely on a person's written statement that they qualify. The changes 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