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 accounts for individuals who serve as family caregivers. Specifically, it permits qualified family caregivers—defined as unpaid caregivers who complete at least 500 hours of caregiving in a year while working fewer than 500 hours in paid employment—to make catch-up contributions to employer-sponsored retirement plans and IRAs, similar to those currently allowed for individuals age 50 and older. The provision applies for up to 5 taxable years and relies on self-certification by the individual.
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