Allows certain family caregivers to contribute to a Roth IRA.

The Improving Retirement Security for Family Caregivers Act of 2026 amends the Internal Revenue Code to enable qualified family caregivers to contribute to a Roth IRA. A qualified family caregiver is defined as an individual who has completed at least 500 hours of caregiving but fewer than 500 hours of paid employment. This applies to those providing in-home care for children, adults with special needs, or elderly adults requiring supervision due to age-related conditions. The amendment takes effect for taxable years beginning after December 31, 2026.

Allows certain family caregivers to contribute to a Roth IRA.

The Improving Retirement Security for Family Caregivers Act of 2026 amends the Internal Revenue Code to enable qualified family caregivers to contribute to a Roth IRA. A qualified family caregiver is defined as an individual who has completed at least 500 hours of caregiving but fewer than 500 hours of paid employment. This applies to those providing in-home care for children, adults with special needs, or elderly adults requiring supervision due to age-related conditions. The amendment takes effect for taxable years beginning after December 31, 2026.