I 

116TH CONGRESS 

1ST SESSION H. R. 3078 

To amend the Internal Revenue Code of 1986 to reduce the age for making 

catch-up contributions to retirement accounts to take into account time 

out of the workforce to provide dependent care services. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 4, 2019 

Mr. ROUDA (for himself and Mrs. WALORSKI) 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 reduce 

the age for making catch-up contributions to retirement 

accounts to take into account time out of the workforce 

to provide dependent care services. 

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 ‘‘Expanding Access to 

5 Retirement Savings for Caregivers Act’’. 


kjohnson on DSK79L0C42 with BILLS
2 

•HR 3078 IH

1 SEC. 2. REDUCTION OF AGE FOR MAKING CATCH-UP CON2 TRIBUTIONS FOR INDIVIDUALS OUT OF 

3 WORKFORCE TO PROVIDE DEPENDENT CARE 

4 SERVICES. 

5 (a) INDIVIDUAL RETIREMENT PLANS.—Section 

6 219(b)(5) of the Internal Revenue Code of 1986 is amend7 ed by adding at the end the following new subparagraph: 

8 ‘‘(D) REDUCTION OF AGE FOR MAKING

9 CATCH-UP CONTRIBUTIONS FOR INDIVIDUALS

10 OUT OF WORKFORCE TO PROVIDE DEPENDENT

11 CARE SERVICES.— 

12 ‘‘(i) IN GENERAL.—In the case of an 

13 eligible individual, subparagraph (B)(i) 

14 shall be applied by substituting ‘the appli15 cable age with respect to such individual’ 

16 for ‘the age of 50’. 

17 ‘‘(ii) APPLICABLE AGE.—For purposes 

18 of this subparagraph, the term ‘applicable 

19 age’ means, with respect to any eligible in20 dividual for any taxable year, 50 reduced 

21 by the number of years which is equal to 

22 the duration of the aggregate qualified un23 employment periods with respect to such 

24 individual (determined as of the beginning 

25 of such taxable year). For purposes of the 

26 preceding sentence any duration of aggreVerDate Sep 11 2014 04:11 Jun 12, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3078.IH H3078

kjohnson on DSK79L0C42 with BILLS
3 

•HR 3078 IH

1 gate qualified unemployment periods which 

2 is not a multiple of a whole number of 

3 years shall be rounded to the next lowest 

4 whole number of years. 

5 ‘‘(iii) ELIGIBLE INDIVIDUAL.—For 

6 purposes of this subparagraph, the term 

7 ‘eligible individual’ means, with respect to 

8 any taxable year, any individual who has 

9 one or more qualified unemployment peri10 ods determined as of the beginning of such 

11 taxable year. 

12 ‘‘(iv) QUALIFIED UNEMPLOYMENT PE13 RIOD.—For purposes of this subparagraph, 

14 the term ‘qualified unemployment period’ 

15 means, with respect to any individual, any 

16 uninterrupted period— 

17 ‘‘(I) which is not less than 1 

18 year, 

19 ‘‘(II) which begins after such in20 dividual attains age 18, and 

21 ‘‘(III) during which such indi22 vidual has no earned income (as de23 fined in section 32(c)(2)) on account 

24 of such individual’s provision of care 


kjohnson on DSK79L0C42 with BILLS
4 

•HR 3078 IH

1 to one or more qualifying individuals 

2 (as defined in section 21(b)(1)). 

3 ‘‘(v) DECLARATION REQUIREMENT.— 

4 A qualified unemployment period shall not 

5 be taken into account under this subpara6 graph with respect to any individual unless 

7 such individual has submitted to the Sec8 retary a written declaration made under 

9 the penalties of perjury that such period 

10 meets the requirements of clause (iv) with 

11 respect to such individual. The trustee may 

12 rely on such declaration unless the trustee 

13 knows, or has reason to know, that such 

14 declaration is false.’’. 

15 (b) ELECTIVE DEFERRALS.—Section 414(v) of such 

16 Code is amended by adding at the end the following new 

17 paragraph: 

18 ‘‘(7) REDUCTION OF AGE FOR MAKING CATCH19 UP CONTRIBUTIONS FOR INDIVIDUALS OUT OF

20 WORKFORCE TO PROVIDE DEPENDENT CARE SERV21 ICES.— 

22 ‘‘(A) IN GENERAL.—In the case of an eligi23 ble participant, paragraph (5)(A) shall be ap24 plied by substituting ‘the applicable age with re25 spect to such participant’ for ‘age 50’. 


kjohnson on DSK79L0C42 with BILLS
5 

•HR 3078 IH

1 ‘‘(B) APPLICATION OF DEFINITIONS AND

2 RULES.—For purposes of this paragraph, 

3 clauses (ii), (iii), (iv), and (v) of section 

4 219(b)(5)(D) shall apply— 

5 ‘‘(i) by substituting ‘participant’ for 

6 ‘individual’ each place it appears in such 

7 clauses, and 

8 ‘‘(ii) by substituting ‘plan adminis9 trator’ for ‘trustee’ in such clause (v). 

10 ‘‘(C) ERROR CORRECTION.—The Secretary 

11 shall issue regulations or other guidance under 

12 which an applicable employer plan may correct 

13 for an impermissible catch-up contribution by 

14 providing for a distribution of such contribution 

15 together with any earnings properly attributable 

16 thereto.’’. 

17 (c) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to taxable years beginning after 

19 the date of the enactment of this Act. 

Æ 


kjohnson on DSK79L0C42 with BILLS