This bill proposes to amend the Internal Revenue Code of 1986, creating a special rule that allows certain family caregivers to contribute to a Roth IRA. This provision aims to enhance the retirement security of individuals who dedicate substantial time to unpaid caregiving responsibilities. The changes would apply to taxable years beginning after December 31, 2026. A qualified family caregiver is defined as an individual who completes 500 or more hours as an unpaid family caregiver and fewer than 500 hours of paid employment during a taxable year. A family caregiver includes an unpaid family member, foster parent, or other unpaid adult who is unemployed or severely underemployed and provides in-home care for a child or an adult with special needs, including elderly adults requiring care due to age-related conditions. Caregiving tasks encompass assistance with daily living activities, household management, medication, and transportation, ensuring these individuals have an opportunity to save for retirement.