,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cjgh  ,,in ,,the ,,house ,,of  
,,representatives  ,june #d1 #bjai,mr4  
,rouda 7for himself and ,mrs4 ,walorski7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf 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     
services4  #a4 ,short title ,this ,act  
may be cited as the ,expanding ,access  
to ,retirement ,savings for ,caregivers 
,act4  #b4 ,reduction of age for making 
catch-up contributions for individuals  
out of workforce to provide dependent   
care services  7a7 ,individual          
retirement plans ,section #bai7;b77#e7  
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subparagraph3  7,d7       
,reduction of age for making catch-up   
contributions for individuals out of    

workforce to provide dependent care     
services  7i7 ,in general ,in the case  
of an eligible individual1 subparagraph 
7,b77i7 shall be applied by substituting
 the applicable age with respect to such
 individual for the age of #ej4  7ii7   
,applicable age ,for purposes of this   
subparagraph1 the term applicable age   
means1 with respect to any eligible     
individual for any taxable year1 #ej    
reduced by the number of years which is 
equal to the duration of the aggregate  
qualified unemployment periods with     
respect to such individual 7determined  
as of the beginning of such taxable     
year74 ,for purposes of the preceding   
sentence any duration of aggregate      
qualified unemployment periods which is 
not a multiple of a whole number of     
years shall be rounded to the next      
lowest whole number of years4  7iii7    
,eligible individual ,for purposes of   
this subparagraph1 the term eligible    
individual means1 with respect to any   
taxable year1 any individual who has one

 or more qualified unemployment periods 
determined as of the beginning of such  
taxable year4  7iv7 ,qualified          
unemployment period ,for purposes of    
this subparagraph1 the term qualified   
unemployment period means1 with respect 
to any individual1 any uninterrupted    
period-- 7,i7 which is not less than #a 
year1  7,,ii7 which begins after such   
individual attains age #ah1 and  7,,iii7
 during which such individual has no    
earned income 7as defined in section    
#cb7;c77#b77 on account of such         
individual's provision of care to one or
 more qualifying individuals 7as defined
 in section #ba7;b77#a774  7v7          
,declaration requirement ,a qualified   
unemployment period shall not be taken  
into account under this subparagraph    
with respect to any individual unless   
such individual has submitted to the    
,secretary a written declaration made   
under the penalties of perjury that such
 period meets the requirements of clause
 7iv7 with respect to such individual4  

,the trustee may rely on such           
declaration unless the trustee knows1 or
 has reason to know1 that such          
declaration is false4  4  7b7 ,elective 
deferrals ,section #dad7v7 of such ,code
 is amended by adding at the end the    
following new paragraph3  7#g7          
,reduction of age for making catch-up   
contributions for individuals out of    
workforce to provide dependent care     
services  7,a7 ,in general ,in the case 
of an eligible participant1 paragraph   
7#e77;,a7 shall be applied by           
substituting the applicable age with    
respect to such participant for age #ej4
  7,b7 ,application of definitions and  
rules ,for purposes of this paragraph1  
clauses 7ii71 7iii71 7iv71 and 7v7 of   
section #bai7;b77#e77;,d7 shall apply-- 
7i7 by substituting participant for     
individual each place it appears in such
 clauses1 and  7ii7 by substituting plan
 administrator for trustee in such      
clause 7v74  7,c7 ,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 thereto4  4  7c7  
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4