H.R. 8490

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8490 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8490

To amend title II of the Social Security Act to credit individuals 
serving as caregivers of dependent relatives with deemed wages for up 
to five years of such service.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

April 23, 2026

Mr. Schneider (for himself, Ms. Meng, and Ms. Norton) introduced the 
following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend title II of the Social Security Act to credit individuals 
serving as caregivers of dependent relatives with deemed wages for up 
to five years of such service.

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 ``Social Security Caregiver Credit Act 
of 2026''.

SEC. 2. FINDINGS AND SENSE OF CONGRESS.

(a) Findings.--Congress finds that:
(1) Caregiving is an essential element of family life and a 
vital service for children, the ill, the disabled, and the 
elderly.
(2) The establishment of a caregiver credit would bolster 
the economic prospects of unpaid caregivers and would provide 
them with vital retirement security.
(3) The 2025 Annual Report of the Board of Trustees of the 
Federal Old-Age and Survivors Insurance and Federal Disability 
Insurance Trust Funds concluded that the combined Trust Funds 
will be able to pay scheduled benefits in full until 2034.
(b) Sense of Congress.--It is the sense of Congress that Congress 
should address the unfair exclusion of professional and hardworking 
home care providers who are not eligible to receive Social Security or 
Medicare because they provide paid care to a family member with a 
disability under programs operated at the State and local level for 
general health and welfare protection.

SEC. 3. DEEMED WAGES FOR CAREGIVERS OF DEPENDENT RELATIVES.

(a) In General.--Title II of the Social Security Act is amended by 
adding after section 234 (42 U.S.C. 434) the following new section:

``deemed wages for caregivers of dependent relatives

``Sec. 235. (a) Definitions.--For purposes of this section--
``(1)(A) Subject to subparagraph (B), the term `qualifying 
month' means, in connection with an individual, any month 
during which such individual was engaged for not less than 80 
hours in providing care to a dependent relative without 
monetary compensation.
``(B) The term `qualifying month' does not include any 
month ending after the date on which such individual attains 
retirement age (as defined in section 216(l)).
``(C) For purposes of subparagraph (A), assistance provided 
to a family caregiver of an eligible veteran under section 
1720G of title 38, United States Code, shall not be considered 
monetary compensation for providing care to such eligible 
veteran.
``(2) The term `dependent relative' means, in connection 
with an individual--
``(A) a child, grandchild, niece, or nephew (of 
such individual or such individual's spouse or domestic 
partner), or a child to which the individual or the 
individual's spouse or domestic partner is standing in 
loco parentis, who is under the age of 12; or
``(B) a child, grandchild, niece, or nephew (of 
such individual or such individual's spouse or domestic 
partner), a child to which the individual or the 
individual's spouse or domestic partner is standing in 
loco parentis, a parent, grandparent, sibling, aunt, or 
uncle (of such individual or his or her spouse or 
domestic partner), or such individual's spouse or 
domestic partner, if such child, grandchild, niece, 
nephew, parent, grandparent, sibling, aunt, uncle, 
spouse, or domestic partner is a chronically dependent 
individual.
``(3)(A) The term `chronically dependent individual' means 
an individual who--
``(i) is dependent on a daily basis on verbal 
reminding, physical cueing, supervision, or other 
assistance provided to the individual by another person 
in the performance of at least two of the activities of 
daily living (described in subparagraph (B)) or 
instrumental activities of daily living (described in 
subparagraph (C)); and
``(ii) without the assistance described in clause 
(i), could not perform such activities of daily living 
or instrumental activities of daily living.
``(B) The `activities of daily living' referred to in 
subparagraph (A) means basic personal everyday activities, 
including--
``(i) eating;
``(ii) bathing;
``(iii) dressing;
``(iv) toileting; and
``(v) transferring in and out of a bed or in and 
out of a chair.
``(C) The `instrumental activities of daily living' 
referred to in subparagraph (A) means activities related to 
living independently in the community, including--
``(i) meal planning and preparation;
``(ii) managing finances;
``(iii) shopping for food, clothing, or other 
essential items;
``(iv) performing essential household chores;
``(v) communicating by phone or other form of 
media; and
``(vi) traveling around and participating in the 
community.
``(b) Deemed Wages of Caregiver.--(1)(A) For purposes of 
determining entitlement to and the amount of any monthly benefit for 
any month after December 2026, or entitlement to and the amount of any 
lump-sum death payment in the case of a death after such month, payable 
under this title on the basis of the wages and self-employment income 
of any individual, and for purposes of section 216(i)(3), such 
individual shall be deemed to have been paid during each qualifying 
month (in addition to wages or self-employment income actually paid to 
or derived by such individual during such month) at an amount per month 
equal to--
``(i) in the case of a qualifying month during which no 
wages or self-employment income were actually paid to or 
derived by such individual, 50 percent of the national average 
wage index (as defined in section 209(k)(1)) for the second 
calendar year preceding the calendar year in which such month 
occurs; and
``(ii) in the case of any other qualifying month, the 
excess of the amount determined under clause (i) over \1/2\ of 
the wages or self-employment income actually paid to or derived 
by such individual during such month.
``(B) In any case in which there are more than 60 qualifying months 
for an individual, only the last 60 of such months shall be taken into 
account for purposes of this section.
``(2) Paragraph (1) shall not be applicable in the case of any 
monthly benefit or lump-sum death payment if a larger such benefit or 
payment, as the case may be, would be payable without its application.
``(c) Rules and Regulations.--
``(1) Not later than 1 year after the date of the enactment 
of this section, the Commissioner of Social Security shall 
promulgate such regulations as are necessary to carry out this 
section and to prevent fraud and abuse with respect to the 
benefits under this section, including regulations establishing 
procedures for the application and certification requirements 
described in paragraph (2).
``(2) A qualifying month shall not be taken into account 
under this section with respect to an individual unless--
``(A) the individual submits to the Commissioner of 
Social Security an application for benefits under this 
section that includes--
``(i) the name and identifying information 
of the dependent relative with respect to whom 
the individual was engaged in providing care 
during such month;
``(ii) if the dependent relative is not a 
child under the age of 12, documentation from 
the physician of the dependent relative 
explaining why the dependent relative is a 
chronically dependent individual; and
``(iii) such other information as the 
Commissioner may require to verify the status 
of the dependent relative; and
``(B) for every qualifying month or period of up to 
12 consecutive qualifying months that occurs after the 
first period of 12 consecutive qualifying months, the 
individual certifies, in such form and manner as the 
Commissioner shall require, that the information 
provided in the individual's application for benefits 
under this section has not changed.''.
(b) Conforming Amendment.--Section 209(k)(1) of such Act (42 U.S.C. 
409(k)(1)) is amended--
(1) by striking ``and'' before ``230(b)(2)'' the first time 
it appears; and
(2) by inserting ``and 235(b)(1)(A)(i),'' after ``1977),''.
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