Susan Collins (R-ME)
Improving Retirement Security for Family Caregivers Act of 2026
A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, titled the "Improving Retirement Security for Family Caregivers Act of 2026," aims to amend the Internal Revenue Code of 1986. It specifically seeks to allow certain family caregivers to contribute to a Roth IRA. The legislation defines a qualified family caregiver based on specific service hours and employment limitations. These individuals provide care for children or adults with special needs, including the elderly. The changes are intended to apply to taxable years beginning after December 31, 2025.
Yes· 3 of 10
- Scored +4
Would people with disabilities be better off under this?
The bill specifically targets those caring for individuals with special needs.
- Scored +4
Does this expand the rights of people with disabilities?
The bill provides financial security benefits for those caring for adults with special needs.
- Scored +3
Would people over 65 be better off under this?
The bill acknowledges the caregiving duties required for the elderly through specific Roth IRA provisions.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Retirement Security for Caregivers: The bill allows "qualified family caregivers" to contribute to a Roth IRA (Section 2, subsection a). This provides a way for those providing unpaid care to build retirement savings.
-
Support for Diverse Caregiving Roles: The bill defines a caregiver to include unpaid family members, foster parents, or other unpaid adults (Section 2, subsection a, subparagraph B, ii). This ensures various types of care providers can qualify.
-
Recognition of Caregiving Tasks: The bill explicitly recognizes that caregiving includes tasks like assistance with bathing, dressing, food preparation, and medication management (Section 2, subsection a, subparagraph B, iii). This acknowledges the labor involved in providing in-home care.
Potential Negative Impacts for People
- Employment Restrictions: To be considered a "qualified family caregiver," an individual must have completed fewer than 500 hours of paid employment or self-employment during the taxable year (Section 2, subsection a, subparagraph B, i). This creates a specific limit on how much paid work a person can do while still qualifying for these benefits.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would people with disabilities be better off under this? — The bill specifically targets those caring for individuals with special needs. Would households on low incomes be better off under this? — The bill provides a mechanism for those with limited paid employment to save for retirement. Would retired people be better off under this? — The bill assists caregivers in preparing for their own future retirement through Roth IRAs. Would people over 65 be better off under this? — The bill acknowledges the caregiving duties required for the elderly through specific Roth IRA provisions. Would children be better off under this? — The bill provides structural support for those providing care to children. Would middle-income households be better off under this? — The bill expands retirement savings opportunities for those providing unpaid care. Would women be better off under this? — The bill supports those providing in-home care, a role often performed by women.
- Social Issues And Justice
- Does this expand the rights of people with disabilities? — The bill provides financial security benefits for those caring for adults with special needs. Is this likely to lift people out of poverty? — The bill helps caregivers build personal wealth and retirement security.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill allows caregivers to build retirement savings through Roth IRA contributions.
- 4/14/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Mark WarnerDemocrat · Virginia