S.4291

Allows additional catch-up contributions for certain family caregivers.

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