S. 4291

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4291 Introduced in Senate (IS)]

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119th CONGRESS
2d Session
S. 4291

To amend the Internal Revenue Code of 1986 to allow additional catch-up 
contributions for certain family caregivers.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

April 14, 2026

Ms. Collins (for herself and Mr. Warner) introduced the following bill; 
which was read twice and referred to the Committee on Finance

_______________________________________________________________________

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 total of, consecutively or 
nonconsecutively, the lesser of--
``(I) 1 taxable year for each 
taxable year during which such 
individual met the requirements of 
subclauses (I) and (II) of clause (i), 
or
``(II) 5 taxable years.
``(iii) 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.
``(iv) 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.
``(v) Plan reliance on self-
certification.--An applicable employer plan is 
entitled to rely on the written representation 
of an individual that the individual was a 
qualified family caregiver for a taxable year.
``(E) Applicable dollar amount for qualified family 
caregivers.--An individual who is an eligible 
participant for the taxable year by reason of being a 
qualified family caregiver shall be treated for 
purposes of paragraph (2) in the same manner as an 
eligible participant who would attain age 60 but would 
not attain age 64 before the close of the taxable 
year.''.
(c) IRA Catch-Up Contributions.--Clause (i) of section 219(b)(5)(B) 
of the Internal Revenue Code of 1986 is amended by striking ``who has 
attained the age of 50 before the close of the taxable year, the 
deductible amount'' and inserting ``who--
``(I) has attained the age of 50 
before the close of the taxable year, 
or
``(II) is a qualified family 
caregiver (as defined in section 
414(v)(6)(D)) for the taxable year,
the deductible amount''.
(d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2026.
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