,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dbia  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #ad1    
#bjbf,ms4 ,collins 7for herself and ,mr4
 ,warner7 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 #bjbf4  #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 for 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 subparagraphs3  7,d7 
,qualified family caregiver  7i7 ,in    
general ,except as provided in clause   
7ii71 the term qualified family         
caregiver means an individual who-- 7,i7
 has completed #ejj or more hours as a  
family caregiver during the taxable year
 or any #a previous taxable year1 and   
7,,ii7 during the same taxable year1 has
 completed fewer than #ejj hours of paid
 employment 7including self-employment74
  7ii7 ,limitation ,an individual shall 
be treated as a qualified family        
caregiver for not more than a total of1 
consecutively or nonconsecutively1 the  
lesser of-- 7,i7 #a taxable year for    
each taxable year during which such     
individual met the requirements of      
subclauses 7,i7 and 7,,ii7 of clause    
7i71 or  7,,ii7 #e taxable years4  7iii7
 ,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  7iv7 ,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 assistance   
with bathing or grooming1 dressing1     
laundry1 food shopping or preparation1  
housekeeping1 managing medications1     
transportation1 and mobility assistance4
  7v7 ,plan reliance on                 
self-certification ,an applicable       
employer plan is entitled to rely on the
 written representation of an individual
 that the individual was a qualified    
family caregiver for a taxable year4    

7,e7 ,applicable dollar amount for      
qualified family caregivers ,an         
individual who is an eligible           
participant for the taxable year by     
reason of being a qualified family      
caregiver shall be treated for purposes 
of paragraph 7#b7 in the same manner as 
an eligible participant who would attain
 age #fj but would not attain age #fd   
before the close of the taxable year4  4
  7c7 ,,ira catch-,up contributions     
,clause 7i7 of section #bai7;b77#e77;,b7
 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 for 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    

#bjbf4