Improving Retirement Security for Family Caregivers Act of 2026
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Summary
This bill amends the Internal Revenue Code to allow certain family caregivers to contribute to Roth IRAs even if they have little or no earned income. Specifically, individuals who complete at least 500 hours of unpaid caregiving work during a tax year and fewer than 500 hours of paid employment become eligible to make the standard annual Roth IRA contribution. The bill defines family caregivers as unpaid family members, foster parents, or other unpaid adults providing in-home care to children or adults with special needs, including elderly adults requiring age-related care.
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