{
  "legislationId": "119_S_4291",
  "lastUpdate": "2026-04-21T11:37:17.553Z",
  "history": [
    {
      "timestamp": "2026-04-21T11:37:17.553Z",
      "source_url": "https://www.congress.gov/119/bills/s4291/BILLS-119s4291is.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] [S. 4291 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4291 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 14, 2026 Ms. Collins (for herself and Mr. Warner) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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: Higher retirement contribution limits for family caregivers\nSummary: This bill allows individuals who provide significant unpaid care to family members to make extra 'catch-up' contributions to their retirement accounts. It aims to help those who have reduced their working hours for caregiving to better save for their future.\nKey Points: Caregivers providing 500+ hours of unpaid care annually can make extra retirement contributions regardless of age., To qualify, the individual must have worked fewer than 500 paid hours during the same year., The benefit applies to both employer-sponsored plans and Individual Retirement Accounts (IRAs)., Eligible care includes assisting children or adults with special needs, including the elderly., This special status can be claimed for up to 5 years in total.\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\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-21T11:24:03.781Z",
      "source_url": "https://www.congress.gov/119/bills/s4291/BILLS-119s4291is.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] [S. 4291 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4291 To amend the Internal Revenue Code of 1986 to allow additional catch-up contributions for certain family caregivers. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 14, 2026 Ms. Collins (for herself and Mr. Warner) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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 limity wpłat na emeryturę dla opiekunów rodzinnych\",\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 lepszym zabezpieczeniu swojej przyszłości finansowej.\",\n  \"pl_key_points\": [\n    \"Opiekunowie zajmujący się bliskimi przez co najmniej 500 godzin rocznie zyskają prawo do dodatkowych wpłat na konta emerytalne (tzw. catch-up contributions).\",\n    \"Z przywileju mogą skorzystać osoby, które w danym roku przepracowały zawodowo mniej niż 500 godzin.\",\n    \"Dodatkowe wpłaty dotyczą zarówno planów pracowniczych, jak i indywidualnych kont emerytalnych (IRA).\",\n    \"Opieka może dotyczyć dzieci lub dorosłych wymagających wsparcia, w tym osób starszych.\",\n    \"Z rozwiązania można korzystać maksymalnie przez 5 lat.\"\n  ],\n  \"eng_ai_title\": \"Higher retirement contribution limits for family caregivers\",\n  \"eng_summary\": \"This bill allows individuals who provide significant unpaid care to family members to make extra 'catch-up' contributions to their retirement accounts. It aims to help those who have reduced their working hours for caregiving to better save for their future.\",\n  \"eng_key_points\": [\n    \"Caregivers providing 500+ hours of unpaid care annually can make extra retirement contributions regardless of age.\",\n    \"To qualify, the individual must have worked fewer than 500 paid hours during the same year.\",\n    \"The benefit applies to both employer-sponsored plans and Individual Retirement Accounts (IRAs).\",\n    \"Eligible care includes assisting children or adults with special needs, including the elderly.\",\n    \"This special status can be claimed for up to 5 years in total.\"\n  ],\n  \"de_ai_title\": \"Höhere Rentenbeiträge für pflegende Angehörige\",\n  \"de_summary\": \"Dieses Gesetz ermöglicht es Personen, die Familienmitglieder pflegen, zusätzliche Beträge in ihre Altersvorsorge einzuzahlen. Ziel ist es, die finanziellen Nachteile auszugleichen, die durch verringerte Erwerbstätigkeit aufgrund von Pflegeaufgaben entstehen.\",\n  \"de_key_points\": [\n    \"Pflegende, die mindestens 500 Stunden pro Jahr unentgeltlich pflegen, dürfen zusätzliche Rentenbeiträge leisten.\",\n    \"Voraussetzung ist, dass die Person im selben Jahr weniger als 500 Stunden bezahlte Arbeit geleistet hat.\",\n    \"Die Regelung gilt für betriebliche Altersvorsorgepläne und private Rentenkonten (IRA).\",\n    \"Die Pflege kann Kinder oder pflegebedürftige Erwachsene, einschließlich Senioren, betreffen.\",\n    \"Diese Sonderregelung kann für insgesamt bis zu 5 Jahre in Anspruch genommen werden.\"\n  ],\n  \"fr_ai_title\": \"Augmentation des plafonds d'épargne-retraite pour les aidants familiaux\",\n  \"fr_summary\": \"Cette loi permet aux personnes qui s'occupent de proches de verser des cotisations supplémentaires à leurs comptes de retraite. Elle vise à aider ceux qui travaillent moins pour s'occuper de leur famille à mieux préparer leur avenir financier.\",\n  \"fr_key_points\": [\n    \"Les aidants fournissant plus de 500 heures de soins non rémunérés par an peuvent effectuer des cotisations de rattrapage.\",\n    \"Pour être éligible, il faut avoir travaillé moins de 500 heures rémunérées au cours de la même année.\",\n    \"L'avantage s'applique aux plans d'épargne d'entreprise et aux comptes de retraite individuels (IRA).\",\n    \"Les soins peuvent concerner des enfants ou des adultes ayant des besoins spécifiques, y compris les personnes âgées.\",\n    \"Ce statut peut être utilisé pendant une durée totale maximale de 5 ans.\"\n  ],\n  \"es_ai_title\": \"Mayores límites de ahorro para la jubilación para cuidadores familiares\",\n  \"es_summary\": \"Esta ley permite que las personas que cuidan a familiares realicen aportaciones adicionales a sus cuentas de jubilación. El objetivo es ayudar a quienes trabajan menos horas por cuidar de su familia a asegurar mejor su futuro financiero.\",\n  \"es_key_points\": [\n    \"Los cuidadores que dediquen más de 500 horas anuales al cuidado no remunerado podrán hacer aportaciones adicionales de 'puesta al día'.\",\n    \"Para calificar, la persona debe haber trabajado menos de 500 horas remuneradas en el mismo año.\",\n    \"El beneficio se aplica tanto a los planes de empleo como a las cuentas individuales de jubilación (IRA).\",\n    \"El cuidado puede ser para niños o adultos con necesidades especiales, incluyendo personas mayores.\",\n    \"Esta opción se puede utilizar durante un máximo de 5 años en total.\"\n  ],\n  \"it_ai_title\": \"Limiti di contribuzione pensionistica più elevati per i caregiver familiari\",\n  \"it_summary\": \"Questa legge consente a chi assiste i propri familiari di versare contributi extra sui propri conti pensionistici. L'obiettivo è sostenere chi lavora meno per motivi di cura familiare nel garantire la propria sicurezza finanziaria futura.\",\n  \"it_key_points\": [\n    \"I caregiver che forniscono oltre 500 ore di assistenza non retribuita all'anno possono versare contributi pensionistici aggiuntivi.\",\n    \"Per averne diritto, la persona deve aver lavorato meno di 500 ore retritte nello stesso anno.\",\n    \"L'agevolazione si applica sia ai piani aziendali che ai conti pensionistici individuali (IRA).\",\n    \"L'assistenza può riguardare bambini o adulti con necessità speciali, inclusi gli anziani.\",\n    \"Questa agevolazione può essere richiesta per un massimo di 5 anni complessivi.\"\n  ],\n  \"nl_ai_title\": \"Hogere pensioenbijdragen voor mantelzorgers\",\n  \"nl_summary\": \"Deze wet stelt mensen die voor familieleden zorgen in staat om extra bedragen in hun pensioenregelingen te storten. Het doel is om degenen die minder werken vanwege zorgtaken te helpen hun financiële toekomst beter te beschermen.\",\n  \"nl_key_points\": [\n    \"Mantelzorgers die jaarlijks meer dan 500 uur onbetaalde zorg verlenen, mogen extra pensioenstortingen doen.\",\n    \"Om in aanmerking te komen, mag de persoon in hetzelfde jaar minder dan 500 uur betaald werk hebben verricht.\",\n    \"Het voordeel geldt voor zowel werkgeversplannen als individuele pensioenrekeningen (IRA's).\",\n    \"De zorg kan betrekking hebben op kinderen of volwassenen met speciale behoeften, inclusief ouderen.\",\n    \"Deze regeling kan voor in totaal maximaal 5 jaar worden gebruikt.\"\n  ],\n  \"pt_ai_title\": \"Limites de contribuição para a reforma mais elevados para cuidadores familiares\",\n  \"pt_summary\": \"Esta lei permite que as pessoas que cuidam de familiares façam contribuições adicionais para as suas contas de reforma. O objetivo é ajudar quem trabalha menos horas para prestar cuidados a garantir melhor o seu futuro financeiro.\",\n  \"pt_key_points\": [\n    \"Cuidadores que prestem mais de 500 horas de cuidados não remunerados por ano podem fazer contribuições extra de 'recuperação'.\",\n    \"Para ser elegível, a pessoa deve ter trabalhado menos de 500 horas remuneradas no mesmo ano.\",\n    \"O benefício aplica-se tanto a planos de empregadores como a contas individuais de reforma (IRA).\",\n    \"Os cuidados podem ser prestados a crianças ou adultos com necessidades especiais, incluindo idosos.\",\n    \"Este estatuto pode ser utilizado por um período máximo de 5 anos no total.\"\n  ],\n  \"category\": [\"Taxes\", \"Family\", \"Labor\"]\n}"
    }
  ]
}