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HR 8273

Catching Up Family Caregivers Act of 2026

119th Congress Introduced by Brittany Pettersen and 1 co-sponsor

The bill lets certain unpaid family caregivers claim the same catch-up IRA deduction as 50+ workers by recognizing caregiving hours for tax purposes.

Introduced in House
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WeVote Research Nonpartisan
Bill Summary · HR 8273

Summary of HR 8273 — Catching Up Family Caregivers Act of 2026

Jurisdiction: United States Congress, 119th Congress

  • Bill number and session: H.R. 8273 (119th Congress, 2nd Session)
  • Introduced: April 14, 2026
  • Primary sponsors: Rep. Pettersen (with Rep. Salazar as co-sponsor)

Purpose and intent

  • To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers.
  • Specifically, to expand eligibility for deductible catch-up contributions (IRA) and to recognize qualified family caregivers for purposes of incentive provisions.

Key provisions

1) Definition and recognition of a “Qualified Family Caregiver”

  • Adds a new category under the Internal Revenue Code (IRC) 414(v)(6)(D) to define a “qualified family caregiver.”
  • Criteria:
    • The individual has completed 500 or more hours of caregiving during the taxable year (or in a previous taxable year).
    • During the same taxable year, the caregiver completed fewer than 500 hours of paid employment (including self-employment).
    • The caregiver is an unpaid family member, foster parent, or other unpaid adult who is unemployed or severely underemployed (as determined by the Secretary).
    • The caregiver provides in-home care, monitoring, management, supervision, or treatment for a child or for an adult with a special need (including elderly individuals requiring care due to age-related conditions).
    • Hours are counted for tasks such as bathing, grooming, dressing, laundry, shopping, meal prep, housekeeping, medication management, transportation, and mobility assistance.
    • Plan reliance: applicable employer plans may rely on written self-certification that the individual was a qualified family caregiver for a taxable year.
  • Limitation: An individual can be treated as a qualified family caregiver for up to the lesser of either:
    • 1 taxable year for each year they met the criteria, or
    • 5 taxable years (i.e., a practical cap on the number of years recognized under this designation).

2) Impact on catch-up contributions for IRAs

  • Amends IRC 219(b)(5)(B)(i) by expanding who can take a catch-up deduction.
  • Current rule: allowable catch-up deductible amount for individuals age 50 and over.
  • New rule: expands eligibility to include individuals who are a “qualified family caregiver” for the taxable year, in addition to those who have reached age 50.
  • Result: A qualified family caregiver, even if under 50, would become eligible for the same catch-up deduction that 50+ workers receive, as long as they meet the caregiving criteria.

3) Effective date

  • The amendments apply to taxable years beginning after December 31, 2026.

Who would be affected

  • Individuals who are unpaid family caregivers meeting the defined criteria (hours, unemployment/underemployment, in-home care for a child or adult with special needs, etc.) could qualify for expanded catch-up IRA contributions.
  • Employers and employer-sponsored plans may rely on caregiver self-certification for eligibility under the new provision.
  • Taxpayers who currently do not qualify for catch-up contributions due to age (under 50) could gain eligibility if they are designated as qualified family caregivers for the year.

Procedural and timeline notes

  • Referral: Referred to the House Committee on Ways and Means.
  • Enactment timeline: Applies to taxable years beginning after December 31, 2026, so any impact would start with the 2027 tax year and beyond.
  • The bill does not appear to alter other IRS rules beyond the specific catch-up contribution eligibility and the caregiver definition.

Overall assessment

  • The bill aims to expand retirement savings opportunities for certain family caregivers by:
    • Recognizing caregiving activity for tax purposes,
    • Allowing qualified caregivers to take the same catch-up IRA deduction as older workers,
    • Providing a potential tool to ease retirement savings for individuals who balance caregiving with limited paid work.

Compiled from official sources — confirm details with the bill’s official record.

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