,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #igfe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bc1        
#bjbd,ms4 ,pett]s5 7= h]self & ,ms4     
,salaz>7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ c]ta9 family     
c>egiv]s to contribute to a ,ro? ,,ira4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,improv+ ,retirem5t ,security =       
,family ,c>egiv]s ,act ( #bjbd4  #b4    
,ro? ira contributions = c]ta9 family   
c>egiv]s  7a7 ,9 g5]al ,subsection 7c7 (
 section #djh;,a ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#g7 ,special   
rule = ro? ira contributions ( qualifi$ 
family c>egiv]s  7,a7 ,9 g5]al ,9 ! case
 ( an individual :o is a qualifi$ family
 c>egiv] z ( ! close ( ! taxable ye>1 9 
apply+ section #bai = purposes (        
p>agraph 7#b71 ! limitation ( p>agraph  
7#a7 ( section #bai7;b7 %all be equal to
 ! doll> am\nt 9 effect "u section      

#bai7;b77#a77;,a7 = ! taxable ye>4  7,b7
 ,qualifi$ family c>egiv] ,= purposes ( 
?is p>agraph-- 7i7 ,9 g5]al ,! t]m      
qualifi$ family c>egiv] means an        
individual :o1 dur+ ! taxable ye>-- 7,i7
 has complet$ #ejj or m h\rs z a family 
c>egiv]1 &  7,,ii7 has complet$ few] ?an
 #ejj h\rs ( paid employm5t 7includ+    
self-employm5t74  7ii7 ,family c>egiv]  
,! t]m family c>egiv] means an unpaid   
family memb]1 a fo/] p>5t1 or ano!r     
un-paid adult1 :o is unemploy$ or       
sev]ely und]employ$ 7z det]m9$ by !     
,secret>y7 & :o provides 9-home c>e1    
monitor+1 managem5t1 sup]vision1 or     
treatm5t (-- 7,i7 a *ild1 or  7,,ii7 an 
adult ) a special ne$ 7z def9$ 9 section
 #bija ( ! ,public ,heal? ,s]vice ,act71
 includ+ an eld]ly adult :o requires c>e
 or sup]vision due to an age-relat$     
condition4  7iii7 ,h\rs ,an individual  
%all be treat$ z s]v+ z a family c>egiv]
 dur+ ! h\rs 9 :i* ! individual is      
engag$ 9 c>egiv+ tasks includ+ assi/ance
 ) ba?+ or groom+1 dress+1 laundry1 food

 %opp+ or prep>ation1 h\sekeep+1 manag+ 
m$ications1 transportation1 & mobility  
assi/ance4  7,c7 ,coord9ation ) sp\sal  
ira ,9 ! case ( an individual to :om    
section #bai7;c77#a7;applies = ! taxable
 ye>1 subp>agraph 7,a7 %all be appli$   
not)/&+ su* section4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbd4