Improving Retirement Security for Family Caregivers Act of 2026

This bill allows family caregivers who work less than 500 paid hours but provide over 500 hours of unpaid care to contribute the maximum amount to a Roth IRA without income limits. It directly affects unpaid caregivers of children or adults with special needs who are unemployed or severely underemployed. The law defines caregiving tasks to include daily activities like bathing, medication management, and transportation, and applies to taxable years starting after December 31, 2026.