Improving Retirement Security for Family Caregivers Act of 2026
Sponsored By: Representative Pettersen, Brittany [D-CO-7]
Introduced
Summary
Lets certain unpaid family caregivers make Roth IRA contributions tied to caregiving hours rather than earnings. It links their Roth contribution limit to the Section 219(b)(1)(A) cap for the taxable year and sets who qualifies as a "qualified family caregiver."
Show full summary
- Caregivers: Individuals who provide 500 or more hours of in‑home caregiving and have fewer than 500 paid work hours can use the 219(b)(1)(A) contribution limit for Roth IRAs, widening retirement access for unpaid or underemployed caregivers.
- Spouses and household filers: The new rule works alongside spousal IRA rules so ordinary spousal restrictions do not block qualifying caregivers from making these Roth contributions.
- Who counts: "Family caregiver" covers unpaid family members, foster parents, or other unpaid adults caring for a child or adult with a "special need," including elderly adults with age‑related conditions. Qualifying tasks include bathing, dressing, meal prep, medication management, transportation, and housekeeping.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
More Roth IRA access for caregivers
You would be able to use the dollar IRA contribution limit that applies under section 219(b)(1)(A) when making Roth IRA contributions if you qualify as a "qualified family caregiver." To qualify, you would have to perform 500 or more hours of unpaid in‑home caregiving in the taxable year and work fewer than 500 hours of paid employment (including self‑employment) that year. The care must be for a child or an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult with age‑related conditions, and you must be an unpaid family member, a foster parent, or another unpaid adult who is unemployed or severely underemployed. This rule would apply even if the spousal IRA rule under current law would otherwise limit contributions. It would take effect for taxable years beginning after December 31, 2026.
Sponsors & CoSponsors
Sponsor
Pettersen, Brittany [D-CO-7]
CO • D
Cosponsors
Salazar
FL • R
Sponsored 4/14/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov