,,ii  #aahth ,,congress  #b;d ,session  
,s4 #eadi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bd1
 #bjbd,ms4 ,collins introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow        
additional catch-up contributions for   
certain family caregivers4  #a4 ,short  
title ,this ,act may be cited as the    
,catching ,up ,family ,caregivers ,act  
of #bjbd4  #b4 ,additional catch-up     
contributions for certain family        
caregivers  7a7 ,in general             
,subparagraph 7,a7 of section           
#dad7v77#e7 of the ,internal ,revenue   
,code of #aihf is amended-- 7#a7 by     
striking who would and inserting 8who-- 
7i7 would  1  7#b7 by adding or at the  
end1 and  7#c7 by adding at the end the 
following new clause3  7ii7 is a        
qualified family caregiver as of the end
 of the taxable year1  4  7b7 ,qualified
 family caregiver ,paragraph 7#f7 of    

section #dad7v7 of the ,internal        
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subparagraph3  7,d7 ,qualified family   
caregiver  7i7 ,in general ,the term    
qualified family caregiver means an     
individual who has completed #ejj or    
more hours as a family caregiver during 
any #a taxable year4  7ii7 ,limitation  
,an individual shall be treated as a    
qualified family caregiver for not more 
than a total of1 consecutively or       
nonconsecutively1 the greater of-- 7,i7 
#a taxable year for each taxable year   
during which such individual completed  
#ejj or more hours as a family          
caregiver1 or  7,,ii7 #e taxable years4 
7iii7 ,hours ,for purposes of this      
subparagraph1 the hours during which an 
individual was a family caregiver shall 
be determined by self-certification4    
7iv7 ,family caregiver ,the term family 
caregiver means an unpaid family member1
 a foster parent1 or another unpaid     
adult1 who is unemployed or severely    

underemployed 7as determined by the     
,secretary7 and who provides in-home    
care1 monitoring1 management1           
supervision1 or treatment of-- 7,i7 a   
child1 or  7,,ii7 an adult with a       
special need 7as defined in section     
#bija of the ,public ,health ,service   
,act71 including an elderly adult who   
requires care or supervision due to an  
age-related condition4  4  7c7 ,,ira    
catch-,up contributions ,clause 7i7 of  
section #bai7;b77#e7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking who has attained the age of #ej
 before the close of the taxable year1  
the deductible amount and inserting     
8who--  7,i7 has attained the age of #ej
 before the close of the taxable year1  
or  7,,ii7 is a qualified family        
caregiver 7as defined in section        
#dad7v77#f77;,d77 as of the close of the
 taxable year1 the deductible amount 4  
7d7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    

#bjbd4