H.R. 8490 — Social Security Caregiver Credit Act of 2026

This section states congressional findings on the essential role of caregiving, the economic and retirement benefits of a caregiver credit for unpaid caregivers, and the ability of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds to pay full scheduled benefits until 2034 (per the 2025 Trustees Report); and expresses the sense of Congress that Congress should address the ineligibility for Social Security and Medicare of professional home care providers who deliver paid care to family members with disabilities under state and local health and welfare programs.

This section establishes deemed wages under Title II of the Social Security Act (i.e., Old-Age, Survivors, and Disability Insurance benefits) for individuals providing at least 80 hours of uncompensated care per month to a dependent relative during a qualifying month before reaching retirement age. (Dependent relatives include children, grandchildren, nieces, or nephews under age 12, or chronically dependent individuals—needing daily assistance with at least two activities of daily living such as eating or bathing, or instrumental activities such as meal preparation—who are related as children, parents, siblings, spouses, or domestic partners; VA caregiver assistance under 38 U.S.C. §1720G is not compensation.) For benefits or lump-sum death payments based on wages after December 2026, it deems monthly wages equal to 50% of the national average wage index for the second preceding calendar year if no actual wages or self-employment income, or the excess of that amount over half of actual wages or self-employment income otherwise, limited to an individual's last 60 qualifying months. (Thus, this credits unpaid caregiving toward the earnings record used to determine benefit entitlement and amounts, but does not apply if it would reduce a benefit.) The Commissioner of Social Security must issue implementing regulations within one year of enactment, including application procedures requiring dependent relative documentation and periodic certifications after the first 12 consecutive qualifying months to prevent fraud.