diff --git a/CLAUDE.md b/CLAUDE.md
index 0d9f69d65a3..63106f7aab0 100644
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -49,7 +49,7 @@ make documentation
 - **Variable Naming**: Use snake_case for variable names and function names; use UPPER_CASE for constants
 - **Error Handling**: Use np.divide with out/where parameters to avoid divide-by-zero errors
 - **Documentation**: Add docstrings to classes and functions; include description, parameters, returns
-- **Parameter Access**: Always use `p = parameters(period).gov.<program>` pattern and call parameters as `p.*` to make parameter tree origin clear
+- **Parameter Access**: Always use `p = parameters(period).gov.<program>` pattern and call parameters as `p.*` to make parameter tree origin clear. Do not assign parameters to intermediate Python variables (e.g., avoid `rate = p.rate`; instead use `p.rate` directly in expressions)
 - **Constants**: Use UPPERCASE only for constants defined in code, not for parameters from the parameter tree
 - **Income Combination**: Use `add(person, period, ["income1", "income2"])` instead of manual addition for combining income sources
 - **Negative Values**: Use `max_(value, 0)` to clip negative values to zero (prevents counterintuitive behavior in economic models)
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..6b1598617ee 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+      - Implement SECURE 2.0 enhanced 401(k) catch-up contributions for ages 60-63 (starting 2025).
diff --git a/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/enhanced_age_max.yaml b/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/enhanced_age_max.yaml
new file mode 100644
index 00000000000..1f0d6444206
--- /dev/null
+++ b/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/enhanced_age_max.yaml
@@ -0,0 +1,11 @@
+description: Maximum age for enhanced 401(k) catch-up contributions under SECURE 2.0 (inclusive).
+values:
+  # Effective for taxable years beginning after December 31, 2024
+  2025-01-01: 63
+metadata:
+  unit: year
+  period: year
+  label: Enhanced catch-up maximum age
+  reference:
+    - title: IRC § 414(v)(2)(E)(ii) - Applicable age range
+      href: https://www.law.cornell.edu/uscode/text/26/414#v_2_E
diff --git a/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/enhanced_age_min.yaml b/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/enhanced_age_min.yaml
new file mode 100644
index 00000000000..905deb189a6
--- /dev/null
+++ b/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/enhanced_age_min.yaml
@@ -0,0 +1,11 @@
+description: Minimum age for enhanced 401(k) catch-up contributions under SECURE 2.0.
+values:
+  # Effective for taxable years beginning after December 31, 2024
+  2025-01-01: 60
+metadata:
+  unit: year
+  period: year
+  label: Enhanced catch-up minimum age
+  reference:
+    - title: IRC § 414(v)(2)(E)(ii) - Applicable age range
+      href: https://www.law.cornell.edu/uscode/text/26/414#v_2_E
diff --git a/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml b/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/k401.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml
rename to policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/k401.yaml
diff --git a/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/k401_enhanced.yaml b/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/k401_enhanced.yaml
new file mode 100644
index 00000000000..ee3fdfadc33
--- /dev/null
+++ b/policyengine_us/parameters/gov/irs/gross_income/retirement_contributions/catch_up/limit/k401_enhanced.yaml
@@ -0,0 +1,25 @@
+description: Enhanced 401(k) catch-up contribution limit for individuals aged 60-63, introduced by SECURE 2.0 Act.
+values:
+  # Before 2025, enhanced catch-up did not exist, so we use the standard limit
+  2018-01-01: 6_000
+  2020-01-01: 6_500
+  2023-01-01: 7_500
+  2024-01-01: 7_500
+  # SECURE 2.0 enhanced catch-up begins in 2025 (150% of standard base)
+  2025-01-01: 11_250
+metadata:
+  unit: currency-USD
+  period: year
+  label: 401(k) enhanced catch-up amount (ages 60-63)
+  uprating:
+    parameter: gov.irs.uprating
+    rounding:
+      type: downwards
+      interval: 500
+  reference:
+    - title: IRC § 414(v)(2)(E) - Increased catch-up contribution limit for individuals aged 60-63
+      href: https://www.law.cornell.edu/uscode/text/26/414#v_2_E
+    - title: IRS Announcement - 401(k) limit increases for 2025
+      href: https://www.irs.gov/newsroom/401k-limit-increases-to-23500-for-2025-ira-limit-remains-7000
+    - title: Federal Register - Catch-up Contributions Final Regulations
+      href: https://www.federalregister.gov/documents/2025/09/16/2025-17865/catch-up-contributions
diff --git a/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/retirement/k401_catch_up_limit.yaml b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/retirement/k401_catch_up_limit.yaml
new file mode 100644
index 00000000000..2a136375f08
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/retirement/k401_catch_up_limit.yaml
@@ -0,0 +1,74 @@
+# Tests for 401(k) catch-up contribution limits
+# Standard catch-up: $7,500 for ages 50+ (2024-2025)
+# Enhanced catch-up: $11,250 for ages 60-63 (2025+)
+
+- name: No catch-up limit for age under 50
+  period: 2025
+  input:
+    age: 45
+  output:
+    k401_catch_up_limit: 0
+
+- name: Standard catch-up limit for age 50
+  period: 2025
+  input:
+    age: 50
+  output:
+    k401_catch_up_limit: 7_500
+
+- name: Standard catch-up limit for age 55
+  period: 2025
+  input:
+    age: 55
+  output:
+    k401_catch_up_limit: 7_500
+
+- name: Standard catch-up limit for age 59
+  period: 2025
+  input:
+    age: 59
+  output:
+    k401_catch_up_limit: 7_500
+
+- name: Enhanced catch-up limit for age 60 (SECURE 2.0)
+  period: 2025
+  input:
+    age: 60
+  output:
+    k401_catch_up_limit: 11_250
+
+- name: Enhanced catch-up limit for age 62 (SECURE 2.0)
+  period: 2025
+  input:
+    age: 62
+  output:
+    k401_catch_up_limit: 11_250
+
+- name: Enhanced catch-up limit for age 63 (SECURE 2.0)
+  period: 2025
+  input:
+    age: 63
+  output:
+    k401_catch_up_limit: 11_250
+
+- name: Standard catch-up limit for age 64 (past enhanced window)
+  period: 2025
+  input:
+    age: 64
+  output:
+    k401_catch_up_limit: 7_500
+
+- name: Standard catch-up limit for age 70
+  period: 2025
+  input:
+    age: 70
+  output:
+    k401_catch_up_limit: 7_500
+
+# Test 2024 (before SECURE 2.0 enhanced catch-up)
+- name: No enhanced catch-up in 2024 for age 60
+  period: 2024
+  input:
+    age: 60
+  output:
+    k401_catch_up_limit: 7_500
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/retirement/k401_catch_up_limit.py b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/retirement/k401_catch_up_limit.py
new file mode 100644
index 00000000000..8c57a3ceb2b
--- /dev/null
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/retirement/k401_catch_up_limit.py
@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class k401_catch_up_limit(Variable):
+    value_type = float
+    entity = Person
+    label = "401(k) catch-up contribution limit"
+    unit = USD
+    documentation = (
+        "Maximum additional 401(k) catch-up contribution for individuals "
+        "age 50 or older. SECURE 2.0 enhanced limit applies for ages 60-63."
+    )
+    definition_period = YEAR
+    reference = [
+        "https://www.law.cornell.edu/cfr/text/26/1.414(v)-1",
+        "https://www.law.cornell.edu/uscode/text/26/414#v_2_E",
+    ]
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        p = parameters(
+            period
+        ).gov.irs.gross_income.retirement_contributions.catch_up
+
+        # Standard catch-up eligibility (age 50+)
+        catch_up_eligible = age >= p.age_threshold
+
+        # Enhanced catch-up eligibility (ages 60-63, starting 2025)
+        enhanced_eligible = (age >= p.enhanced_age_min) & (
+            age <= p.enhanced_age_max
+        )
+
+        # Apply enhanced limit for ages 60-63, standard for others 50+
+        return where(
+            enhanced_eligible,
+            p.limit.k401_enhanced,
+            where(catch_up_eligible, p.limit.k401, 0),
+        )