I 
118TH CONGRESS 
1ST SESSION H. R. 6772 
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 
DECEMBER 13, 2023 
Ms. TENNEY (for herself, Mr. PAPPAS, and Mrs. LESKO) 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Expanding Access to 
Retirement Savings for Caregivers Act’’. 
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SEC. 2. REDUCTION OF AGE FOR MAKING CATCH-UP CON-
TRIBUTIONS 
FOR 
INDIVIDUALS 
OUT 
OF 
WORKFORCE TO PROVIDE DEPENDENT CARE 
SERVICES. 
(a) 
INDIVIDUAL
RETIREMENT
PLANS.—Section 
219(b)(5) of the Internal Revenue Code of 1986 is amend-
ed by adding at the end the following new subparagraph: 
‘‘(D) REDUCTION
OF
AGE
FOR
MAKING 
CATCH-UP
CONTRIBUTIONS
FOR
INDIVIDUALS 
OUT OF WORKFORCE TO PROVIDE DEPENDENT 
CARE SERVICES.— 
‘‘(i) IN GENERAL.—In the case of an 
eligible individual, subparagraph (B)(i) 
shall be applied by substituting ‘the appli-
cable age with respect to such individual’ 
for ‘the age of 50’. 
‘‘(ii) APPLICABLE AGE.—For purposes 
of this subparagraph, the term ‘applicable 
age’ means, with respect to any eligible in-
dividual for any taxable year, 50 reduced 
by the number of years which is equal to 
the duration of the aggregate qualified un-
employment periods with respect to such 
individual (determined as of the beginning 
of such taxable year). For purposes of the 
preceding sentence any duration of aggre-
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gate qualified unemployment periods which 
is not a multiple of a whole number of 
years shall be rounded to the next lowest 
whole number of years. 
‘‘(iii) 
ELIGIBLE
INDIVIDUAL.—For 
purposes of this subparagraph, the term 
‘eligible individual’ means, with respect to 
any taxable year, any individual who has 
one or more qualified unemployment peri-
ods determined as of the beginning of such 
taxable year. 
‘‘(iv) QUALIFIED UNEMPLOYMENT PE-
RIOD.—For purposes of this subparagraph, 
the term ‘qualified unemployment period’ 
means, with respect to any individual, any 
uninterrupted period— 
‘‘(I) which is not less than 1 
year, 
‘‘(II) which begins after such in-
dividual attains age 18, and 
‘‘(III) during which such indi-
vidual has no earned income (as de-
fined in section 32(c)(2)) on account 
of such individual’s provision of care 
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to one or more qualifying individuals 
(as defined in section 21(b)(1)). 
‘‘(v) DECLARATION REQUIREMENT.— 
A qualified unemployment period shall not 
be taken into account under this subpara-
graph with respect to any individual unless 
such individual has made a self attestation 
under the penalties of perjury that such 
period meets the requirements of clause 
(iv) with respect to such individual. The 
trustee may rely on such attestation unless 
the trustee knows, or has reason to know, 
that such attestation is false.’’. 
(b) ELECTIVE DEFERRALS.—Section 414(v) of such 
Code is amended by adding at the end the following new 
paragraph: 
‘‘(8) REDUCTION OF AGE FOR MAKING CATCH- 
UP
CONTRIBUTIONS
FOR
INDIVIDUALS
OUT
OF 
WORKFORCE TO PROVIDE DEPENDENT CARE SERV-
ICES.— 
‘‘(A) IN GENERAL.—In the case of an eligi-
ble participant, paragraph (5)(A) shall be ap-
plied by substituting ‘the applicable age with re-
spect to such participant’ for ‘age 50’. 
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‘‘(B) APPLICATION OF DEFINITIONS AND 
RULES.—For purposes of this paragraph, 
clauses (ii), (iii), (iv), and (v) of section 
219(b)(5)(D) shall apply— 
‘‘(i) by substituting ‘participant’ for 
‘individual’ each place it appears in such 
clauses, and 
‘‘(ii) by substituting ‘plan adminis-
trator’ for ‘trustee’ in such clause (v). 
‘‘(C) ERROR CORRECTION.—The Secretary 
shall issue regulations or other guidance under 
which an applicable employer plan may correct 
for an impermissible catch-up contribution by 
providing for a distribution of such contribution 
together with any earnings properly attributable 
thereto.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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