A bill to amend the Internal Revenue Code of 1986 to allow certain family caregivers to contribute to a Roth IRA.

This legislation aims to expand retirement savings options for individuals who provide unpaid care to family members. Under current tax laws, individuals generally need earned income to contribute to a Roth IRA. This bill would amend the Internal Revenue Code of 1986 to allow certain family caregivers to make contributions to these tax-advantaged retirement accounts, even if they do not meet standard income requirements due to their caregiving responsibilities. If enacted, the proposal could help caregivers build long-term financial security while they are out of the traditional workforce. The bill specifically targets those who may be sacrificing personal income to support the health and well-being of relatives. By providing this exception, the federal government would recognize the economic value of caregiving and offer a pathway for these individuals to save for their own futures using post-tax dollars.