Allows additional catch-up contributions for family caregivers under the Internal Revenue Code.

The Catching Up Family Caregivers Act of 2026 amends the Internal Revenue Code to allow additional catch-up contributions for certain family caregivers. To qualify, an individual must provide at least 500 hours of caregiving for someone with special needs and have fewer than 500 hours of paid employment. This applies to unpaid family members, foster parents, or other unpaid adults who are unemployed or severely underemployed. The amendments apply to taxable years beginning after December 31, 2026.

Allows additional catch-up contributions for family caregivers under the Internal Revenue Code.

The Catching Up Family Caregivers Act of 2026 amends the Internal Revenue Code to allow additional catch-up contributions for certain family caregivers. To qualify, an individual must provide at least 500 hours of caregiving for someone with special needs and have fewer than 500 hours of paid employment. This applies to unpaid family members, foster parents, or other unpaid adults who are unemployed or severely underemployed. The amendments apply to taxable years beginning after December 31, 2026.