1. Short title This Act may be cited as the Expanding Access to Retirement Savings for Caregivers Act . 2. Reduction of age for making catch-up contributions for individuals out of workforce to provide dependent care services (a) Individual retirement plans Section 219(b)(5) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Reduction of age for making catch-up contributions for individuals out of workforce to provide dependent care services (i) In general In the case of an eligible individual, subparagraph (B)(i) shall be applied by substituting the applicable age with respect to such individual for the age of 50 . (ii) Applicable age For purposes of this subparagraph, the term applicable age means, with respect to any eligible individual for any taxable year, 50 reduced by the number of years which is equal to the duration of the aggregate qualified unemployment periods with respect to such individual (determined as of the beginning of such taxable year). For purposes of the preceding sentence any duration of aggregate qualified unemployment periods which is not a multiple of a whole number of years shall be rounded to the next lowest whole number of years. (iii) Eligible individual For purposes of this subparagraph, the term eligible individual means, with respect to any taxable year, any individual who has one or more qualified unemployment periods determined as of the beginning of such taxable year. (iv) Qualified unemployment period For purposes of this subparagraph, the term qualified unemployment period means, with respect to any individual, any uninterrupted period— (I) which is not less than 1 year, (II) which begins after such individual attains age 18, and (III) during which such individual has no earned income (as defined in section 32(c)(2)) on account of such individual’s provision of care to one or more qualifying individuals (as defined in section 21(b)(1)). (v) Declaration requirement A qualified unemployment period shall not be taken into