Catching Up Family Caregivers Act of 2026

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8273 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8273 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ 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 tota