{
  "legislationId": "119_HR_8273",
  "lastUpdate": "2026-04-16T08:00:42.825Z",
  "history": [
    {
      "timestamp": "2026-04-16T08:00:42.825Z",
      "source_url": "https://www.congress.gov/119/bills/hr8273/BILLS-119hr8273ih.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8273 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8273 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 14, 2026 Ms. Pettersen (for herself and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Catching Up Family Caregivers Act of 2026''. SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS. (a) In General.--Subparagraph (A) of section 414(v)(5) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``who would'' and inserting ``who-- ``(i) would'', (2) by adding ``or'' at the end, and (3) by adding at the end the following new clause: ``(ii) is a qualified family caregiver for the taxable year,''. (b) Qualified Family Caregiver.--Paragraph (6) of section 414(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraphs: ``(D) Qualified family caregiver.-- ``(i) In general.--Except as provided in clause (ii), the term `qualified family caregiver' means an individual who-- ``(I) has completed 500 or more hours as a family caregiver during the taxable year or any 1 previous taxable year, and ``(II) during the same taxable year, has completed fewer than 500 hours of paid employment (including self-employment). ``(ii) Limitation.--An individual shall be treated as a qualified family caregiver for not more than a total of, consecutively or nonconsecutively, the lesser of-- ``(I) 1 taxable year for each taxable year during which such individual met the requirements of subclauses (I) and (II) of clause (i), or ``(II) 5 taxable years. ``(iii) Family caregiver.--The term `family caregiver' means an unpaid family member, a foster parent, or another unpaid adult, who is unemployed or severely underemployed (as determined by the Secretary) and who provides in-home care, monitoring, management, supervision, or treatment of-- ``(I) a child, or ``(II) an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult who requires care or supervision due to an age-related condition. ``(iv) 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 grooming, dressing, laundry, food shopping or preparation, housekeeping, managing medications, transportation, and mobility assistance. ``(v) Plan reliance on self- certification.--An applicable employer plan is entitled to rely on the written representation of an individual that the individual was a qualified family caregiver for a taxable year. ``(E) Applicable dollar amount for qualified family caregivers.--An individual who is an eligible participant for the taxable year by reason of being a qualified family caregiver shall be treated for purposes of paragraph (2) in the same manner as an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year.''. (c) IRA Catch-up Contributions.--Clause (i) of section 219(b)(5)(B) of the Internal Revenue Code of 1986 is amended by striking ``who has attained the age of 50 before the close of the taxable year, the deductible amount'' and inserting ``who-- ``(I) has attained the age of 50 before the close of the taxable year, or ``(II) is a qualified family caregiver (as defined in section 414(v)(6)(D)) for the taxable year, the deductible amount''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Wyższe wpłaty na emeryturę dla opiekunów domowych\",\n  \"pl_summary\": \"Ustawa pozwala osobom opiekującym się bliskimi na wpłacanie dodatkowych kwot na konta emerytalne, nawet jeśli nie osiągnęły jeszcze wieku 50 lat. Zmiana ta ma pomóc osobom, które z powodu opieki nad rodziną pracują mniej zawodowo, w budowaniu oszczędności na przyszłość.\",\n  \"pl_key_points\": [\n    \"Opiekunowie domowi zyskają prawo do dodatkowych wpłat na konta emerytalne (tzw. catch-up contributions).\",\n    \"Dotyczy to osób poświęcających min. 500 godzin rocznie na opiekę przy jednoczesnej pracy zawodowej krótszej niż 500 godzin.\",\n    \"Z przywileju można korzystać maksymalnie przez 5 lat.\",\n    \"Opieka może dotyczyć dzieci, osób z niepełnosprawnościami lub seniorów wymagających wsparcia.\",\n    \"Do zadań opiekuńczych zalicza się m.in. pomoc w higienie, ubieraniu, zakupach, sprzątaniu czy transporcie.\"\n  ],\n  \"eng_ai_title\": \"Retirement savings boost for family caregivers\",\n  \"eng_summary\": \"This bill allows family caregivers to make extra 'catch-up' contributions to their retirement accounts, similar to older workers. It aims to help those who reduce their work hours to care for loved ones build a more secure financial future.\",\n  \"eng_key_points\": [\n    \"Caregivers can make additional contributions to 401(k)s and IRAs regardless of age.\",\n    \"Applies to those providing 500+ hours of unpaid care while working less than 500 paid hours per year.\",\n    \"The benefit is available for up to 5 years in total.\",\n    \"Covers care for children, adults with special needs, and the elderly.\",\n    \"Caregiving tasks include assistance with bathing, dressing, food preparation, and transportation.\"\n  ],\n  \"de_ai_title\": \"Höhere Rentenvorsorge für pflegende Angehörige\",\n  \"de_summary\": \"Dieses Gesetz ermöglicht es pflegenden Angehörigen, zusätzliche Beiträge zu ihrer Altersvorsorge zu leisten, auch wenn sie das 50. Lebensjahr noch nicht erreicht haben. Es unterstützt Personen, die ihre Erwerbstätigkeit für die Pflege von Familienmitgliedern einschränken.\",\n  \"de_key_points\": [\n    \"Zusätzliche Rentenbeiträge für Personen, die Angehörige zu Hause pflegen.\",\n    \"Gilt für mindestens 500 Pflegestunden bei weniger als 500 bezahlten Arbeitsstunden pro Jahr.\",\n    \"Die Regelung kann für insgesamt bis zu 5 Jahre in Anspruch genommen werden.\",\n    \"Umfasst die Pflege von Kindern, Erwachsenen mit besonderen Bedürfnissen und Senioren.\"\n  ],\n  \"fr_ai_title\": \"Épargne retraite renforcée pour les aidants familiaux\",\n  \"fr_summary\": \"Ce projet de loi permet aux aidants familiaux de verser des cotisations de rattrapage supplémentaires sur leurs comptes de retraite. L'objectif est de compenser la baisse de revenus liée au temps consacré à s'occuper de proches.\",\n  \"fr_key_points\": [\n    \"Possibilité de cotiser davantage pour la retraite, même avant 50 ans.\",\n    \"Destiné aux personnes consacrant plus de 500 heures par an à l'aide bénévole.\",\n    \"Limité à une durée totale de 5 ans.\",\n    \"Concerne l'aide aux enfants, aux adultes handicapés et aux personnes âgées.\"\n  ],\n  \"es_ai_title\": \"Impulso al ahorro jubilatorio para cuidadores familiares\",\n  \"es_summary\": \"Esta ley permite que quienes cuidan a familiares realicen aportes adicionales a sus cuentas de jubilación, similares a los de trabajadores mayores. Busca proteger el futuro financiero de quienes trabajan menos por cuidar a sus seres queridos.\",\n  \"es_key_points\": [\n    \"Aportes adicionales permitidos en planes de jubilación e IRAs.\",\n    \"Para cuidadores con más de 500 horas de servicio y poca actividad remunerada.\",\n    \"Beneficio disponible por un máximo de 5 años.\",\n    \"Incluye el cuidado de niños, adultos con necesidades especiales y ancianos.\"\n  ],\n  \"it_ai_title\": \"Maggiori risparmi previdenziali per i caregiver familiari\",\n  \"it_summary\": \"Questa legge consente ai caregiver familiari di versare contributi extra per la pensione, aiutandoli a recuperare il tempo perso per l'assistenza ai propri cari. È pensata per chi ha ridotto il lavoro per dedicarsi alla famiglia.\",\n  \"it_key_points\": [\n    \"Contributi pensionistici aggiuntivi per chi assiste familiari non autosufficienti.\",\n    \"Requisito di 500 ore di assistenza annue e lavoro retribuito limitato.\",\n    \"Utilizzabile per un massimo di 5 anni.\",\n    \"Include assistenza per igiene, vestizione, pasti e trasporti.\"\n  ],\n  \"nl_ai_title\": \"Extra pensioenopbouw voor mantelzorgers\",\n  \"nl_summary\": \"Deze wet stelt mantelzorgers in staat om extra inhaalbijdragen te storten op hun pensioenrekeningen. Dit helpt mensen die minder werken vanwege zorgtaken om toch een goed pensioen op te bouwen.\",\n  \"nl_key_points\": [\n    \"Extra stortingen in pensioenplannen mogelijk voor mantelzorgers.\",\n    \"Geldt bij minimaal 500 uur zorg en minder dan 500 uur betaald werk per jaar.\",\n    \"Maximaal 5 jaar gebruikmaken van deze regeling.\",\n    \"Geldt voor de zorg voor kinderen, gehandicapten en ouderen.\"\n  ],\n  \"pt_ai_title\": \"Reforço na poupança para a reforma de cuidadores familiares\",\n  \"pt_summary\": \"Esta lei permite que cuidadores familiares façam contribuições adicionais para as suas contas de reforma. O objetivo é apoiar financeiramente quem abdica de horas de trabalho para cuidar de familiares.\",\n  \"pt_key_points\": [\n    \"Contribuições de 'recuperação' permitidas para cuidadores em planos de reforma.\",\n    \"Para quem presta mais de 500 horas de cuidado e trabalha pouco de forma remunerada.\",\n    \"O benefício pode ser utilizado por até 5 anos.\",\n    \"Cobre cuidados com higiene, alimentação, medicação e transporte de familiares.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Family\",\n    \"Benefits\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Wyższe wpłaty na emeryturę dla opiekunów domowych\",\n  \"pl_summary\": \"Ustawa pozwala osobom opiekującym się bliskimi na wpłacanie dodatkowych kwot na konta emerytalne, nawet jeśli nie osiągnęły jeszcze wieku 50 lat. Zmiana ta ma pomóc osobom, które z powodu opieki nad rodziną pracują mniej zawodowo, w budowaniu oszczędności na przyszłość.\",\n  \"pl_key_points\": [\n    \"Opiekunowie domowi zyskają prawo do dodatkowych wpłat na konta emerytalne (tzw. catch-up contributions).\",\n    \"Dotyczy to osób poświęcających min. 500 godzin rocznie na opiekę przy jednoczesnej pracy zawodowej krótszej niż 500 godzin.\",\n    \"Z przywileju można korzystać maksymalnie przez 5 lat.\",\n    \"Opieka może dotyczyć dzieci, dorosłych ze specjalnymi potrzebami lub seniorów wymagających wsparcia.\",\n    \"Do zadań opiekuńczych zalicza się m.in. pomoc w higienie, ubieraniu, zakupach, sprzątaniu czy transporcie.\"\n  ],\n  \"eng_ai_title\": \"Retirement savings boost for family caregivers\",\n  \"eng_summary\": \"This bill allows family caregivers to make extra 'catch-up' contributions to their retirement accounts, similar to older workers. It aims to help those who reduce their work hours to care for loved ones build a more secure financial future.\",\n  \"eng_key_points\": [\n    \"Caregivers can make additional contributions to IRAs regardless of age.\",\n    \"Applies to those providing 500+ hours of unpaid care while working less than 500 paid hours per year.\",\n    \"The benefit is available for up to 5 years in total.\",\n    \"Covers care for children, adults with special needs, and the elderly.\",\n    \"Caregiving tasks include assistance with bathing, dressing, food preparation, and transportation.\"\n  ],\n  \"de_ai_title\": \"Höhere Rentenvorsorge für pflegende Angehörige\",\n  \"de_summary\": \"Dieses Gesetz ermöglicht es pflegenden Angehörigen, zusätzliche Beiträge zu ihrer Altersvorsorge zu leisten, auch wenn sie das 50. Lebensjahr noch nicht erreicht haben. Es unterstützt Personen, die ihre Erwerbstätigkeit für die Pflege von Familienmitgliedern einschränken.\",\n  \"de_key_points\": [\n    \"Zusätzliche Rentenbeiträge für Personen, die Angehörige zu Hause pflegen.\",\n    \"Gilt für mindestens 500 Pflegestunden bei weniger als 500 bezahlten Arbeitsstunden pro Jahr.\",\n    \"Die Regelung kann für insgesamt bis zu 5 Jahre in Anspruch genommen werden.\",\n    \"Umfasst die Pflege von Kindern, Erwachsenen mit besonderen Bedürfnissen und Senioren.\"\n  ],\n  \"fr_ai_title\": \"Épargne retraite renforcée pour les aidants familiaux\",\n  \"fr_summary\": \"Ce projet de loi permet aux aidants familiaux de verser des cotisations de rattrapage supplémentaires sur leurs comptes de retraite. L'objectif est de compenser la baisse de revenus liée au temps consacré à s'occuper de proches.\",\n  \"fr_key_points\": [\n    \"Possibilité de cotiser davantage pour la retraite, même avant 50 ans.\",\n    \"Destiné aux personnes consacrant plus de 500 heures par an à l'aide bénévole.\",\n    \"Limité à une durée totale de 5 ans.\",\n    \"Concerne l'aide aux enfants, aux adultes ayant des besoins particuliers et aux personnes âgées.\"\n  ],\n  \"es_ai_title\": \"Impulso al ahorro jubilatorio para cuidadores familiares\",\n  \"es_summary\": \"Esta ley permite que quienes cuidan a familiares realicen aportes adicionales a sus cuentas de jubilación, similares a los de trabajadores mayores. Busca proteger el futuro financiero de quienes trabajan menos por cuidar a sus seres queridos.\",\n  \"es_key_points\": [\n    \"Aportes adicionales permitidos en planes de jubilación e IRAs.\",\n    \"Para cuidadores con más de 500 horas de servicio y poca actividad remunerada.\",\n    \"Beneficio disponible por un máximo de 5 años.\",\n    \"Incluye el cuidado de niños, adultos con necesidades especiales y ancianos.\"\n  ],\n  \"it_ai_title\": \"Maggiori risparmi previdenziali per i caregiver familiari\",\n  \"it_summary\": \"Questa legge consente ai caregiver familiari di versare contributi extra per la pensione, aiutandoli a recuperare il tempo perso per l'assistenza ai propri cari. È pensata per chi ha ridotto il lavoro per dedicarsi alla famiglia.\",\n  \"it_key_points\": [\n    \"Contributi pensionistici aggiuntivi per chi assiste familiari.\",\n    \"Requisito di 500 ore di assistenza annue e lavoro retribuito limitato.\",\n    \"Utilizzabile per un massimo di 5 anni.\",\n    \"Include assistenza per igiene, vestizione, pasti e trasporti.\"\n  ],\n  \"nl_ai_title\": \"Extra pensioenopbouw voor mantelzorgers\",\n  \"nl_summary\": \"Deze wet stelt mantelzorgers in staat om extra inhaalbijdragen te storten op hun pensioenrekeningen. Dit helpt mensen die minder werken vanwege zorgtaken om toch een goed pensioen op te bouwen.\",\n  \"nl_key_points\": [\n    \"Extra stortingen in pensioenplannen mogelijk voor mantelzorgers.\",\n    \"Geldt bij minimaal 500 uur zorg en minder dan 500 uur betaald werk per jaar.\",\n    \"Maximaal 5 jaar gebruikmaken van deze regeling.\",\n    \"Geldt voor de zorg voor kinderen, volwassenen met speciale behoeften en ouderen.\"\n  ],\n  \"pt_ai_title\": \"Reforço na poupança para a reforma de cuidadores familiares\",\n  \"pt_summary\": \"Esta lei permite que cuidadores familiares façam contribuições adicionais para as suas contas de reforma. O objetivo é apoiar financeiramente quem abdica de horas de trabalho para cuidar de familiares.\",\n  \"pt_key_points\": [\n    \"Contribuições de 'recuperação' permitidas para cuidadores em planos de reforma.\",\n    \"Para quem presta mais de 500 horas de cuidado e trabalha pouco de forma remunerada.\",\n    \"O benefício pode ser utilizado por até 5 anos.\",\n    \"Cobre cuidados com higiene, alimentação, medicação e transporte de familiares.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Family\",\n    \"Benefits\"\n  ]\n}"
    },
    {
      "timestamp": "2026-04-16T07:59:26.034Z",
      "source_url": "https://www.congress.gov/119/bills/hr8273/BILLS-119hr8273ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8273 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8273 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 14, 2026 Ms. Pettersen (for herself and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Catching Up Family Caregivers Act of 2026''. SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS. (a) In General.--Subparagraph (A) of section 414(v)(5) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``who would'' and inserting ``who-- ``(i) would'', (2) by adding ``or'' at the end, and (3) by adding at the end the following new clause: ``(ii) is a qualified family caregiver for the taxable year,''. (b) Qualified Family Caregiver.--Paragraph (6) of section 414(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraphs: ``(D) Qualified family caregiver.-- ``(i) In general.--Except as provided in clause (ii), the term `qualified family caregiver' means an individual who-- ``(I) has completed 500 or more hours as a family caregiver during the taxable year or any 1 previous taxable year, and ``(II) during the same taxable year, has completed fewer than 500 hours of paid employment (including self-employment). ``(ii) Limitation.--An individual shall be treated as a qualified family caregiver for not more than a total of, consecutively or nonconsecutively, the lesser of-- ``(I) 1 taxable year for each taxable year during which such individual met the requirements of subclauses (I) and (II) of clause (i), or ``(II) 5 taxable years. ``(iii) Family caregiver.--The term `family caregiver' means an unpaid family member, a foster parent, or another unpaid adult, who is unemployed or severely underemployed (as determined by the Secretary) and who provides in-home care, monitoring, management, supervision, or treatment of-- ``(I) a child, or ``(II) an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult who requires care or supervision due to an age-related condition. ``(iv) 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 grooming, dressing, laundry, food shopping or preparation, housekeeping, managing medications, transportation, and mobility assistance. ``(v) Plan reliance on self- certification.--An applicable employer plan is entitled to rely on the written representation of an individual that the individual was a qualified family caregiver for a taxable year. ``(E) Applicable dollar amount for qualified family caregivers.--An individual who is an eligible participant for the taxable year by reason of being a qualified family caregiver shall be treated for purposes of paragraph (2) in the same manner as an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year.''. (c) IRA Catch-up Contributions.--Clause (i) of section 219(b)(5)(B) of the Internal Revenue Code of 1986 is amended by striking ``who has attained the age of 50 before the close of the taxable year, the deductible amount'' and inserting ``who-- ``(I) has attained the age of 50 before the close of the taxable year, or ``(II) is a qualified family caregiver (as defined in section 414(v)(6)(D)) for the taxable year, the deductible amount''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Retirement savings boost for family caregivers\nSummary: This bill allows family caregivers to make extra 'catch-up' contributions to their retirement accounts, similar to older workers. It aims to help those who reduce their work hours to care for loved ones build a more secure financial future.\nKey Points: Caregivers can make additional contributions to 401(k)s and IRAs regardless of age., Applies to those providing 500+ hours of unpaid care while working less than 500 paid hours per year., The benefit is available for up to 5 years in total., Covers care for children, adults with special needs, and the elderly., Caregiving tasks include assistance with bathing, dressing, food preparation, and transportation.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-04-16T07:57:51.884Z",
      "source_url": "https://www.congress.gov/119/bills/hr8273/BILLS-119hr8273ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8273 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8273 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 14, 2026 Ms. Pettersen (for herself and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Catching Up Family Caregivers Act of 2026''. SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS. (a) In General.--Subparagraph (A) of section 414(v)(5) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``who would'' and inserting ``who-- ``(i) would'', (2) by adding ``or'' at the end, and (3) by adding at the end the following new clause: ``(ii) is a qualified family caregiver for the taxable year,''. (b) Qualified Family Caregiver.--Paragraph (6) of section 414(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraphs: ``(D) Qualified family caregiver.-- ``(i) In general.--Except as provided in clause (ii), the term `qualified family caregiver' means an individual who-- ``(I) has completed 500 or more hours as a family caregiver during the taxable year or any 1 previous taxable year, and ``(II) during the same taxable year, has completed fewer than 500 hours of paid employment (including self-employment). ``(ii) Limitation.--An individual shall be treated as a qualified family caregiver for not more than a total of, consecutively or nonconsecutively, the lesser of-- ``(I) 1 taxable year for each taxable year during which such individual met the requirements of subclauses (I) and (II) of clause (i), or ``(II) 5 taxable years. ``(iii) Family caregiver.--The term `family caregiver' means an unpaid family member, a foster parent, or another unpaid adult, who is unemployed or severely underemployed (as determined by the Secretary) and who provides in-home care, monitoring, management, supervision, or treatment of-- ``(I) a child, or ``(II) an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult who requires care or supervision due to an age-related condition. ``(iv) 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 grooming, dressing, laundry, food shopping or preparation, housekeeping, managing medications, transportation, and mobility assistance. ``(v) Plan reliance on self- certification.--An applicable employer plan is entitled to rely on the written representation of an individual that the individual was a qualified family caregiver for a taxable year. ``(E) Applicable dollar amount for qualified family caregivers.--An individual who is an eligible participant for the taxable year by reason of being a qualified family caregiver shall be treated for purposes of paragraph (2) in the same manner as an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year.''. (c) IRA Catch-up Contributions.--Clause (i) of section 219(b)(5)(B) of the Internal Revenue Code of 1986 is amended by striking ``who has attained the age of 50 before the close of the taxable year, the deductible amount'' and inserting ``who-- ``(I) has attained the age of 50 before the close of the taxable year, or ``(II) is a qualified family caregiver (as defined in section 414(v)(6)(D)) for the taxable year, the deductible amount''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Wyższe wpłaty na emeryturę dla opiekunów domowych\",\n  \"pl_summary\": \"Ustawa pozwala osobom opiekującym się bliskimi na wpłacanie dodatkowych kwot na konta emerytalne, nawet jeśli nie osiągnęły jeszcze wieku 50 lat. Zmiana ta ma pomóc osobom, które z powodu opieki nad rodziną pracują mniej zawodowo, w budowaniu oszczędności na przyszłość.\",\n  \"pl_key_points\": [\n    \"Opiekunowie domowi zyskają prawo do dodatkowych wpłat na konta emerytalne (tzw. catch-up contributions).\",\n    \"Dotyczy to osób poświęcających min. 500 godzin rocznie na opiekę przy jednoczesnej pracy zawodowej krótszej niż 500 godzin.\",\n    \"Z przywileju można korzystać maksymalnie przez 5 lat.\",\n    \"Opieka może dotyczyć dzieci, osób z niepełnosprawnościami lub seniorów wymagających wsparcia.\",\n    \"Do zadań opiekuńczych zalicza się m.in. pomoc w higienie, ubieraniu, zakupach, sprzątaniu czy transporcie.\"\n  ],\n  \"eng_ai_title\": \"Retirement savings boost for family caregivers\",\n  \"eng_summary\": \"This bill allows family caregivers to make extra 'catch-up' contributions to their retirement accounts, similar to older workers. It aims to help those who reduce their work hours to care for loved ones build a more secure financial future.\",\n  \"eng_key_points\": [\n    \"Caregivers can make additional contributions to 401(k)s and IRAs regardless of age.\",\n    \"Applies to those providing 500+ hours of unpaid care while working less than 500 paid hours per year.\",\n    \"The benefit is available for up to 5 years in total.\",\n    \"Covers care for children, adults with special needs, and the elderly.\",\n    \"Caregiving tasks include assistance with bathing, dressing, food preparation, and transportation.\"\n  ],\n  \"de_ai_title\": \"Höhere Rentenvorsorge für pflegende Angehörige\",\n  \"de_summary\": \"Dieses Gesetz ermöglicht es pflegenden Angehörigen, zusätzliche Beiträge zu ihrer Altersvorsorge zu leisten, auch wenn sie das 50. Lebensjahr noch nicht erreicht haben. Es unterstützt Personen, die ihre Erwerbstätigkeit für die Pflege von Familienmitgliedern einschränken.\",\n  \"de_key_points\": [\n    \"Zusätzliche Rentenbeiträge für Personen, die Angehörige zu Hause pflegen.\",\n    \"Gilt für mindestens 500 Pflegestunden bei weniger als 500 bezahlten Arbeitsstunden pro Jahr.\",\n    \"Die Regelung kann für insgesamt bis zu 5 Jahre in Anspruch genommen werden.\",\n    \"Umfasst die Pflege von Kindern, Erwachsenen mit besonderen Bedürfnissen und Senioren.\"\n  ],\n  \"fr_ai_title\": \"Épargne retraite renforcée pour les aidants familiaux\",\n  \"fr_summary\": \"Ce projet de loi permet aux aidants familiaux de verser des cotisations de rattrapage supplémentaires sur leurs comptes de retraite. L'objectif est de compenser la baisse de revenus liée au temps consacré à s'occuper de proches.\",\n  \"fr_key_points\": [\n    \"Possibilité de cotiser davantage pour la retraite, même avant 50 ans.\",\n    \"Destiné aux personnes consacrant plus de 500 heures par an à l'aide bénévole.\",\n    \"Limité à une durée totale de 5 ans.\",\n    \"Concerne l'aide aux enfants, aux adultes handicapés et aux personnes âgées.\"\n  ],\n  \"es_ai_title\": \"Impulso al ahorro jubilatorio para cuidadores familiares\",\n  \"es_summary\": \"Esta ley permite que quienes cuidan a familiares realicen aportes adicionales a sus cuentas de jubilación, similares a los de trabajadores mayores. Busca proteger el futuro financiero de quienes trabajan menos por cuidar a sus seres queridos.\",\n  \"es_key_points\": [\n    \"Aportes adicionales permitidos en planes de jubilación e IRAs.\",\n    \"Para cuidadores con más de 500 horas de servicio y poca actividad remunerada.\",\n    \"Beneficio disponible por un máximo de 5 años.\",\n    \"Incluye el cuidado de niños, adultos con necesidades especiales y ancianos.\"\n  ],\n  \"it_ai_title\": \"Maggiori risparmi previdenziali per i caregiver familiari\",\n  \"it_summary\": \"Questa legge consente ai caregiver familiari di versare contributi extra per la pensione, aiutandoli a recuperare il tempo perso per l'assistenza ai propri cari. È pensata per chi ha ridotto il lavoro per dedicarsi alla famiglia.\",\n  \"it_key_points\": [\n    \"Contributi pensionistici aggiuntivi per chi assiste familiari non autosufficienti.\",\n    \"Requisito di 500 ore di assistenza annue e lavoro retribuito limitato.\",\n    \"Utilizzabile per un massimo di 5 anni.\",\n    \"Include assistenza per igiene, vestizione, pasti e trasporti.\"\n  ],\n  \"nl_ai_title\": \"Extra pensioenopbouw voor mantelzorgers\",\n  \"nl_summary\": \"Deze wet stelt mantelzorgers in staat om extra inhaalbijdragen te storten op hun pensioenrekeningen. Dit helpt mensen die minder werken vanwege zorgtaken om toch een goed pensioen op te bouwen.\",\n  \"nl_key_points\": [\n    \"Extra stortingen in pensioenplannen mogelijk voor mantelzorgers.\",\n    \"Geldt bij minimaal 500 uur zorg en minder dan 500 uur betaald werk per jaar.\",\n    \"Maximaal 5 jaar gebruikmaken van deze regeling.\",\n    \"Geldt voor de zorg voor kinderen, gehandicapten en ouderen.\"\n  ],\n  \"pt_ai_title\": \"Reforço na poupança para a reforma de cuidadores familiares\",\n  \"pt_summary\": \"Esta lei permite que cuidadores familiares façam contribuições adicionais para as suas contas de reforma. O objetivo é apoiar financeiramente quem abdica de horas de trabalho para cuidar de familiares.\",\n  \"pt_key_points\": [\n    \"Contribuições de 'recuperação' permitidas para cuidadores em planos de reforma.\",\n    \"Para quem presta mais de 500 horas de cuidado e trabalha pouco de forma remunerada.\",\n    \"O benefício pode ser utilizado por até 5 anos.\",\n    \"Cobre cuidados com higiene, alimentação, medicação e transporte de familiares.\"\n  ],\n  \"category\": [\"Taxes\", \"Family\", \"Benefits\"]\n}"
    },
    {
      "timestamp": "2026-04-16T07:54:13.505Z",
      "source_url": "https://www.congress.gov/119/bills/hr8273/BILLS-119hr8273ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8273 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8273 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 14, 2026 Ms. Pettersen (for herself and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Catching Up Family Caregivers Act of 2026''. SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS. (a) In General.--Subparagraph (A) of section 414(v)(5) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``who would'' and inserting ``who-- ``(i) would'', (2) by adding ``or'' at the end, and (3) by adding at the end the following new clause: ``(ii) is a qualified family caregiver for the taxable year,''. (b) Qualified Family Caregiver.--Paragraph (6) of section 414(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraphs: ``(D) Qualified family caregiver.-- ``(i) In general.--Except as provided in clause (ii), the term `qualified family caregiver' means an individual who-- ``(I) has completed 500 or more hours as a family caregiver during the taxable year or any 1 previous taxable year, and ``(II) during the same taxable year, has completed fewer than 500 hours of paid employment (including self-employment). ``(ii) Limitation.--An individual shall be treated as a qualified family caregiver for not more than a total of, consecutively or nonconsecutively, the lesser of-- ``(I) 1 taxable year for each taxable year during which such individual met the requirements of subclauses (I) and (II) of clause (i), or ``(II) 5 taxable years. ``(iii) Family caregiver.--The term `family caregiver' means an unpaid family member, a foster parent, or another unpaid adult, who is unemployed or severely underemployed (as determined by the Secretary) and who provides in-home care, monitoring, management, supervision, or treatment of-- ``(I) a child, or ``(II) an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult who requires care or supervision due to an age-related condition. ``(iv) 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 grooming, dressing, laundry, food shopping or preparation, housekeeping, managing medications, transportation, and mobility assistance. ``(v) Plan reliance on self- certification.--An applicable employer plan is entitled to rely on the written representation of an individual that the individual was a qualified family caregiver for a taxable year. ``(E) Applicable dollar amount for qualified family caregivers.--An individual who is an eligible participant for the taxable year by reason of being a qualified family caregiver shall be treated for purposes of paragraph (2) in the same manner as an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year.''. (c) IRA Catch-up Contributions.--Clause (i) of section 219(b)(5)(B) of the Internal Revenue Code of 1986 is amended by striking ``who has attained the age of 50 before the close of the taxable year, the deductible amount'' and inserting ``who-- ``(I) has attained the age of 50 before the close of the taxable year, or ``(II) is a qualified family caregiver (as defined in section 414(v)(6)(D)) for the taxable year, the deductible amount''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Retirement Savings Boost for Family Caregivers\nSummary: This bill allows unpaid family caregivers to make extra \"catch-up\" contributions to their retirement accounts. It helps those who take time off work to care for loved ones build a stronger financial future.\nKey Points: Caregivers can make additional contributions to IRA and 401(k) plans regardless of age., Applies to those providing at least 500 hours of unpaid care per year for children or adults with special needs., Eligible individuals must have worked fewer than 500 paid hours during the same year., The benefit is available for up to a total of 5 years.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-04-16T07:48:36.739Z",
      "source_url": "https://www.congress.gov/119/bills/hr8273/BILLS-119hr8273ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8273 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8273 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 14, 2026 Ms. Pettersen (for herself and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Catching Up Family Caregivers Act of 2026''. SEC. 2. ADDITIONAL CATCH-UP CONTRIBUTIONS FOR CERTAIN FAMILY CAREGIVERS. (a) In General.--Subparagraph (A) of section 414(v)(5) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``who would'' and inserting ``who-- ``(i) would'', (2) by adding ``or'' at the end, and (3) by adding at the end the following new clause: ``(ii) is a qualified family caregiver for the taxable year,''. (b) Qualified Family Caregiver.--Paragraph (6) of section 414(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraphs: ``(D) Qualified family caregiver.-- ``(i) In general.--Except as provided in clause (ii), the term `qualified family caregiver' means an individual who-- ``(I) has completed 500 or more hours as a family caregiver during the taxable year or any 1 previous taxable year, and ``(II) during the same taxable year, has completed fewer than 500 hours of paid employment (including self-employment). ``(ii) Limitation.--An individual shall be treated as a qualified family caregiver for not more than a total of, consecutively or nonconsecutively, the lesser of-- ``(I) 1 taxable year for each taxable year during which such individual met the requirements of subclauses (I) and (II) of clause (i), or ``(II) 5 taxable years. ``(iii) Family caregiver.--The term `family caregiver' means an unpaid family member, a foster parent, or another unpaid adult, who is unemployed or severely underemployed (as determined by the Secretary) and who provides in-home care, monitoring, management, supervision, or treatment of-- ``(I) a child, or ``(II) an adult with a special need (as defined in section 2901 of the Public Health Service Act), including an elderly adult who requires care or supervision due to an age-related condition. ``(iv) 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 grooming, dressing, laundry, food shopping or preparation, housekeeping, managing medications, transportation, and mobility assistance. ``(v) Plan reliance on self- certification.--An applicable employer plan is entitled to rely on the written representation of an individual that the individual was a qualified family caregiver for a taxable year. ``(E) Applicable dollar amount for qualified family caregivers.--An individual who is an eligible participant for the taxable year by reason of being a qualified family caregiver shall be treated for purposes of paragraph (2) in the same manner as an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year.''. (c) IRA Catch-up Contributions.--Clause (i) of section 219(b)(5)(B) of the Internal Revenue Code of 1986 is amended by striking ``who has attained the age of 50 before the close of the taxable year, the deductible amount'' and inserting ``who-- ``(I) has attained the age of 50 before the close of the taxable year, or ``(II) is a qualified family caregiver (as defined in section 414(v)(6)(D)) for the taxable year, the deductible amount''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Wyższe wpłaty na emeryturę dla opiekunów domowych\",\n  \"pl_summary\": \"Ustawa pozwala osobom opiekującym się bezpłatnie członkami rodziny na wpłacanie dodatkowych kwot na konta emerytalne. Dzięki temu opiekunowie, którzy nie pracują zawodowo, mogą lepiej zabezpieczyć swoją przyszłość finansową.\",\n  \"pl_key_points\": [\n    \"Możliwość wpłacania dodatkowych kwot (tzw. catch-up contributions) na konta emerytalne IRA i 401(k).\",\n    \"Dotyczy osób poświęcających min. 500 godzin rocznie na opiekę nad dzieckiem lub osobą starszą/niepełnosprawną.\",\n    \"Opiekun musi pracować zawodowo mniej niż 500 godzin w roku, aby skorzystać z ulgi.\",\n    \"Z przywileju można korzystać maksymalnie przez 5 lat.\"\n  ],\n  \"eng_ai_title\": \"Retirement Savings Boost for Family Caregivers\",\n  \"eng_summary\": \"This bill allows unpaid family caregivers to make extra \\\"catch-up\\\" contributions to their retirement accounts. It helps those who take time off work to care for loved ones build a stronger financial future.\",\n  \"eng_key_points\": [\n    \"Caregivers can make additional contributions to IRA and 401(k) plans regardless of age.\",\n    \"Applies to those providing at least 500 hours of unpaid care per year for children or adults with special needs.\",\n    \"Eligible individuals must have worked fewer than 500 paid hours during the same year.\",\n    \"The benefit is available for up to a total of 5 years.\"\n  ],\n  \"de_ai_title\": \"Höhere Rentenvorsorge für pflegende Angehörige\",\n  \"de_summary\": \"Dieses Gesetz ermöglicht es unbezahlten pflegenden Angehörigen, zusätzliche Beiträge in ihre Altersvorsorge einzuzahlen. So können Menschen, die für die Pflege von Angehörigen beruflich kürzertreten, ihre Rente aufbessern.\",\n  \"de_key_points\": [\n    \"Zusätzliche Nachholbeiträge für Rentenkonten wie IRA und 401(k) möglich.\",\n    \"Gilt für Personen, die jährlich mindestens 500 Stunden unbezahlte Pflege leisten.\",\n    \"Voraussetzung ist eine Erwerbstätigkeit von weniger als 500 Stunden im Jahr.\",\n    \"Die Regelung kann für insgesamt bis zu 5 Jahre in Anspruch genommen werden.\"\n  ],\n  \"fr_ai_title\": \"Supplément d'épargne retraite pour les aidants familiaux\",\n  \"fr_summary\": \"Cette loi permet aux aidants familiaux non rémunérés d'effectuer des cotisations de rattrapage supplémentaires pour leur retraite. Elle aide ceux qui s'occupent de leurs proches à compenser leur absence du marché du travail.\",\n  \"fr_key_points\": [\n    \"Possibilité de verser des cotisations supplémentaires sur les comptes de retraite IRA et 401(k).\",\n    \"S'adresse aux personnes fournissant au moins 500 heures de soins non rémunérés par an.\",\n    \"L'aidant doit avoir travaillé moins de 500 heures rémunérées au cours de l'année.\",\n    \"Cet avantage est limité à une durée totale de 5 ans.\"\n  ],\n  \"es_ai_title\": \"Mayor ahorro para la jubilación de cuidadores familiares\",\n  \"es_summary\": \"Esta ley permite a los cuidadores familiares no remunerados realizar aportaciones adicionales de \\\"puesta al día\\\" a sus cuentas de jubilación. Ayuda a quienes cuidan de sus seres queridos a asegurar su futuro financiero.\",\n  \"es_key_points\": [\n    \"Permite aportaciones extra a planes de jubilación como IRA y 401(k).\",\n    \"Destinado a quienes dedican al menos 500 horas anuales al cuidado no remunerado de familiares.\",\n    \"El cuidador debe haber trabajado menos de 500 horas remuneradas en el año.\",\n    \"El beneficio se puede utilizar durante un máximo de 5 años.\"\n  ],\n  \"it_ai_title\": \"Maggiori risparmi previdenziali per i caregiver familiari\",\n  \"it_summary\": \"Questa legge consente ai caregiver familiari non retribuiti di versare contributi integrativi per la propria pensione. Aiuta chi si dedica alla cura dei propri cari a non restare indietro con i risparmi per il futuro.\",\n  \"it_key_points\": [\n    \"Possibilità di versare contributi extra (catch-up) sui conti pensionistici IRA e 401(k).\",\n    \"Valido per chi presta almeno 500 ore di assistenza non retribuita all'anno.\",\n    \"Il caregiver deve aver lavorato meno di 500 ore retribuite nello stesso anno.\",\n    \"L'agevolazione è fruibile per un massimo di 5 anni totali.\"\n  ],\n  \"nl_ai_title\": \"Extra pensioenopbouw voor mantelzorgers\",\n  \"nl_summary\": \"Deze wet stelt onbetaalde mantelzorgers in staat om extra inhaalbijdragen te storten op hun pensioenrekeningen. Het helpt mensen die voor naasten zorgen om hun financiële toekomst beter te beschermen.\",\n  \"nl_key_points\": [\n    \"Extra stortingen mogelijk op pensioenrekeningen zoals IRA en 401(k).\",\n    \"Geldt voor personen die minstens 500 uur per jaar onbetaalde zorg verlenen.\",\n    \"De mantelzorger mag niet meer dan 500 betaalde uren per jaar hebben gewerkt.\",\n    \"Dit voordeel kan voor maximaal 5 jaar worden gebruikt.\"\n  ],\n  \"pt_ai_title\": \"Reforço na poupança para a reforma de cuidadores familiares\",\n  \"pt_summary\": \"Esta lei permite que cuidadores familiares não remunerados façam contribuições adicionais de \\\"recuperação\\\" para as suas contas de reforma. Ajuda quem cuida de entes queridos a garantir uma melhor segurança financeira futura.\",\n  \"pt_key_points\": [\n    \"Permite contribuições extra para planos de reforma como IRA e 401(k).\",\n    \"Aplica-se a quem presta pelo menos 500 horas anuais de cuidados não remunerados.\",\n    \"O cuidador deve ter trabalhado menos de 500 horas remuneradas no mesmo ano.\",\n    \"O benefício pode ser usufruído por um período máximo de 5 anos.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Family\",\n    \"Benefits\"\n  ]\n}"
    }
  ]
}