Catching Up Family Caregivers Act of 2026

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

1. 26 U.S.C. 414(v)(5)changedby H.R. 8273 Sec. 2(a)

   The bill says: by striking "who would" and inserting “who—

   Bill text · Current law (26 U.S.C. 414)

2. 26 U.S.C. 414(v)(5)changedby H.R. 8273 Sec. 2(a)

   The bill says: by adding "or" at the end, and

   Bill text · Current law (26 U.S.C. 414)

3. 26 U.S.C. 414(v)(5)added (ii)by H.R. 8273 Sec. 2(a)

   (ii) is a qualified family caregiver for the taxable year,

   The bill says: by adding at the end the following new clause:

   Bill text · Current law (26 U.S.C. 414)

4. 26 U.S.C. 414(v)added (D)by H.R. 8273 Sec. 2(b)

   (D) Qualified family caregiver.—(i) In general.— Except as provided in clause (ii), the term qualified family caregiver means an individual who—(I) has completed 500 or more hours as a family caregiver during the taxable year or any 1 previous taxable year, and(II) during the same taxable year, has completed fewer than 500 hours of paid employment (including self-employment).(ii) Limitation.— An individual shall be treated as a qualified family caregiver for not more than a total of, consecutively or nonconsecutively, the lesser of—(I) 1 taxable year for each taxable year during which such individual met the requirements of subclauses (I) and (II) of clause (i), or(II) 5 taxable years.(iii) Family caregiver.— The term family caregiver means an unpaid family member, a foster parent, or another unpaid adult, who is unemployed or severely underemployed (as determined by the Secretary) and who provides in-home care, monitoring, management, supervision, or treatment of—(I) a child, or(II) an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult who requires care or supervision due to an age-related condition.(iv) Hours.— An individual shall be treated as serving as a family caregiver during the hours in which the individual is engaged in caregiving tasks including assistance with bathing or grooming, dressing, laundry, food shopping or preparation, housekeeping, managing medications, transportation, and mobility assistance.(v) Plan reliance on self-certification.— An applicable employer plan is entitled to rely on the written representation of an individual that the individual was a qualified family caregiver for a taxable year.(E) Applicable dollar amount for qualified family caregivers.— An individual who is an eligible participant for the taxable year by reason of being a qualified family caregiver shall be treated for purposes of paragraph (2) in the same manner as an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year.

   The bill says: Paragraph (6) of section 414(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraphs:

   Bill text · Current law (26 U.S.C. 414)

5. 26 U.S.C. 219(b)(5)(B)changedby H.R. 8273 Sec. 2(c)

   (I) has attained the age of 50 before the close of the taxable year, or(II) is a qualified family caregiver (as defined in section 414(v)(6)(D)) for the taxable year,

   The bill says: Clause (i) of section 219(b)(5)(B) of the Internal Revenue Code of 1986 is amended by striking "who has attained the age of 50 before the close of the taxable year, the deductible amount" and inserting “who—

   Bill text · Current law (26 U.S.C. 219)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.