,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dbib  ,,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 certain family        
caregivers to contribute to a ,roth     
,,ira4  #a4 ,short title ,this ,act may 
be cited as the ,improving ,retirement  
,security for ,family ,caregivers ,act  
of #bjbf4  #b4 ,roth ,,ira contributions
 for certain family caregivers  7a7 ,in 
general ,subsection 7c7 of section      
#djh;,a of the ,internal ,revenue ,code 
of #aihf is amended by adding at the end
 the following new paragraph3  7#g7     
,special rule for ,roth ,,ira           
contributions of qualified family       
caregivers  7,a7 ,in general ,in the    
case of an individual who is a qualified
 family caregiver as of the close of the
 taxable year1 in applying section #bai 

for purposes of paragraph 7#b71 the     
limitation of paragraph 7#a7 of section 
#bai7;b7 shall be equal to the dollar   
amount in effect under section          
#bai7;b77#a77;,a7 for the taxable year4 
7,b7 ,qualified family caregiver ,for   
purposes of this paragraph-- 7i7 ,in    
general ,the term qualified family      
caregiver means an individual who1      
during the taxable year-- 7,i7 has      
completed #ejj or more hours as a family
 caregiver1 and  7,,ii7 has completed   
fewer than #ejj hours of paid employment
 7including self-employment74  7ii7     
,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  7iii7 ,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
  7,c7 ,coordination with spousal ,,ira 
,in the case of an individual to whom   
section #bai7;c77#a7 applies for the    
taxable year1 subparagraph 7,a7 shall be
 applied notwithstanding such section4  
4  7b7 ,effective date ,the amendment   
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjbe4