I 

118TH CONGRESS 

2D SESSION H. R. 9764 

To amend the Internal Revenue Code of 1986 to allow additional catchup contributions for certain family caregivers. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 23, 2024 

Ms. PETTERSEN (for herself and Ms. SALAZAR) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Catching Up Family 

5 Caregivers Act of 2024’’. 

6 SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CER7 TAIN FAMILY CAREGIVERS. 

8 (a) I GENERAL.—Subparagraph (A) of section 

9 414(v)(5) of the Internal Revenue Code of 1986 is amend10 ed— 


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1 (1) by striking ‘‘who would’’ and inserting 

2 ‘‘who— 

3 ‘‘(i) would’’, 

4 (2) by adding ‘‘or’’ at the end, and 

5 (3) by adding at the end the following new 

6 clause: 

7 ‘‘(ii) is a qualified family caregiver for 

8 the taxable year,’’. 

9 (b) QUALIFIED FAMILY CAREGIVER.—Paragraph (6) 

10 of section 414(v) of the Internal Revenue Code of 1986 

11 is amended by adding at the end the following new sub12 paragraphs: 

13 ‘‘(D) QUALIFIED FAMILY CAREGIVER.— 

14 ‘‘(i) IN GENERAL.—Except as pro15 vided in clause (ii), the term ‘qualified 

16 family caregiver’ means an individual 

17 who— 

18 ‘‘(I) has completed 500 or more 

19 hours as a family caregiver during the 

20 taxable year or any 1 previous taxable 

21 year, and 

22 ‘‘(II) during the same taxable 

23 year, has completed fewer than 500 

24 hours of paid employment (including 

25 self-employment). 


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1 ‘‘(ii) LIMITATION.—An individual 

2 shall be treated as a qualified family care3 giver for not more than a total of, consecu4 tively or nonconsecutively, the lesser of— 

5 ‘‘(I) 1 taxable year for each tax6 able year during which such individual 

7 met the requirements of subclauses 

8 (I) and (II) of clause (i), or 

9 ‘‘(II) 5 taxable years. 

10 ‘‘(iii) FAMILY CAREGIVER.—The term 

11 ‘family caregiver’ means an unpaid family 

12 member, a foster parent, or another un13 paid adult, who is unemployed or severely 

14 underemployed (as determined by the Sec15 retary) and who provides in-home care, 

16 monitoring, management, supervision, or 

17 treatment of— 

18 ‘‘(I) a child, or 

19 ‘‘(II) an adult with a special need 

20 (as defined in section 2901 of the 

21 Public Health Service Act), including 

22 an elderly adult who requires care or 

23 supervision due to an age-related con24 dition. 


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1 ‘‘(iv) HOURS.—An individual shall be 

2 treated as serving as a family caregiver 

3 during the hours in which the individual is 

4 engaged in caregiving tasks including as5 sistance with bathing or grooming, dress6 ing, laundry, food shopping or preparation, 

7 housekeeping, managing medications, 

8 transportation, and mobility assistance. 

9 ‘‘(v) PLAN RELIANCE ON SELF10 TIFICATION.—An applicable employer plan 

11 is entitled to rely on the written represen12 tation of an individual that the individual 

13 was a qualified family caregiver for a tax14 able year. 

15 ‘‘(E) APPLICABLE DOLLAR AMOUNT FOR

16 QUALIFIED FAMILY CAREGIVERS.—An indi17 vidual who is an eligible participant for the tax18 able year by reason of being a qualified family 

19 caregiver shall be treated for purposes of para20 graph (2) in the same manner as an eligible 

21 participant who would attain age 60 but would 

22 not attain age 64 before the close of the taxable 

23 year.’’. 

24 (c) IRA CATCH-UP CONTRIBUTIONS.—Clause (i) of 

25 section 219(b)(5)(B) of the Internal Revenue Code of 


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1 1986 is amended by striking ‘‘who has attained the age 

2 of 50 before the close of the taxable year, the deductible 

3 amount’’ and inserting ‘‘who— 

4 ‘‘(I) has attained the age of 50 

5 before the close of the taxable year, or 

6 ‘‘(II) is a qualified family care7 giver (as defined in section 

8 414(v)(6)(D)) for the taxable year, 

9 the deductible amount’’. 

10 (d) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years beginning after 

12 December 31, 2024. 

Æ 


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