Tax Cut for Workers Act of 2025

This bill, the Tax Cut for Workers Act of 2025, expands the Earned Income Credit (EIC) to make it more accessible and generous for low-income workers without children. It lowers the minimum age for the credit from 25 to 19 (with exceptions for students, former foster youth, and homeless youth), removes the maximum age limit, and increases the credit amount and income thresholds. The bill also adjusts these amounts for inflation and allows taxpayers to use their prior year’s earned income if it was higher, applying to taxable years starting after 2025. These changes extend the credit to U.S. territories like Puerto Rico and American Samoa without prior time limits.