I 
118TH CONGRESS 
2D SESSION 
H. R. 9764 
To amend the Internal Revenue Code of 1986 to allow additional catch- 
up 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 addi-
tional catch-up contributions for certain family care-
givers. 
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 ‘‘Catching Up Family 
Caregivers Act of 2024’’. 
SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CER-
TAIN FAMILY CAREGIVERS. 
(a) I GENERAL.—Subparagraph (A) of section 
414(v)(5) of the Internal Revenue Code of 1986 is amend-
ed— 
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(1) by striking ‘‘who would’’ and inserting 
‘‘who— 
‘‘(i) would’’, 
(2) by adding ‘‘or’’ at the end, and 
(3) by adding at the end the following new 
clause: 
‘‘(ii) is a qualified family caregiver for 
the taxable year,’’. 
(b) QUALIFIED FAMILY CAREGIVER.—Paragraph (6) 
of section 414(v) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new sub-
paragraphs: 
‘‘(D) QUALIFIED FAMILY CAREGIVER.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided 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). 
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‘‘(ii) 
LIMITATION.—An 
individual 
shall be treated as a qualified family care-
giver for not more than a total of, consecu-
tively or nonconsecutively, the lesser of— 
‘‘(I) 1 taxable year for each tax-
able 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 un-
paid adult, who is unemployed or severely 
underemployed (as determined by the Sec-
retary) 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 con-
dition. 
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‘‘(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 as-
sistance with bathing or grooming, dress-
ing, laundry, food shopping or preparation, 
housekeeping, 
managing 
medications, 
transportation, and mobility assistance. 
‘‘(v) 
PLAN
RELIANCE
ON
SELF- 
TIFICATION.—An applicable employer plan 
is entitled to rely on the written represen-
tation of an individual that the individual 
was a qualified family caregiver for a tax-
able year. 
‘‘(E) APPLICABLE DOLLAR AMOUNT FOR 
QUALIFIED
FAMILY
CAREGIVERS.—An indi-
vidual who is an eligible participant for the tax-
able year by reason of being a qualified family 
caregiver shall be treated for purposes of para-
graph (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.’’. 
(c) IRA CATCH-UP CONTRIBUTIONS.—Clause (i) of 
section 219(b)(5)(B) of the Internal Revenue Code of 
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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— 
‘‘(I) has attained the age of 50 
before the close of the taxable year, or 
‘‘(II) is a qualified family care-
giver 
(as 
defined 
in 
section 
414(v)(6)(D)) for the taxable year, 
the deductible amount’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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