Catching Up Family Caregivers Act of 2026

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4291 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4291 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 14, 2026 Ms. Collins (for herself and Mr. Warner) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. Be it enacted by the Senate and House of Representatives 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 2026''. SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS. (a) In General.--Subparagraph (A) of section 414(v)(5) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``who would'' and inserting ``who-- ``(i) would'', (2) by add…