Catching Up Family Caregivers Act of 2026
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Summary
This bill amends the Internal Revenue Code to allow additional catch-up contributions to retirement savings accounts for individuals who serve as family caregivers. Specifically, it permits qualified family caregivers—defined as unpaid caregivers who have completed at least 500 hours of caregiving in a taxable year while working fewer than 500 hours in paid employment—to make catch-up contributions to employer-sponsored retirement plans and Individual Retirement Accounts (IRAs). The provision is limited to a maximum of 5 taxable years per individual and takes effect for tax years beginning after December 31, 2026.
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