Tax Cut for Workers Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2764 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2764 To amend the Internal Revenue Code of 1986 to expand, and make permanent certain modifications of, the earned income credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 9, 2025 Mr. Evans of Pennsylvania (for himself, Mr. Khanna, Ms. Ansari, Ms. Crockett, Ms. DeLauro, Mrs. Foushee, Mr. McGovern, Mr. Nadler, Ms. Norton, Ms. Ocasio-Cortez, Mrs. Ramirez, Ms. Sanchez, Ms. Scanlon, Ms. Sewell, Ms. Simon, Mr. Thanedar, Ms. Titus, Ms. Tlaib, and Mr. Horsford) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to expand, and make permanent certain modifications of, the earned income credit. 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 ``Tax Cut for Workers Act of 2025''. SEC. 2. PERMANENT EXTENSION OF EARNED INCOME CREDIT RULES FOR INDIVIDUALS WITHOUT QUALIFYING CHILDREN. (a) Decrease in Minimum Age for Credit.-- (1) In general.--Subclause (II) of section 32(c)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking ``age 25'' and inserting ``the applicable minimum age''. (2) Applicable minimum age.--Paragraph (1) of section 32(c) of such Code is amended by adding at the end the following new subparagraph: ``(F) Applicable minimum age.--For purposes of this paragraph-- ``(i) In general.--The term `applicable minimum age' means-- ``(I) except as otherwise provided in this clause, age 19, ``(II) in the case of a student (as defined in section 152(f)(2)), other than a qualified former foster youth or a qualified homeless youth, age 24, and ``(III) in the case of a qual