The Hurricane Helene and Milton Tax Relief Act of 2025 aims to provide essential financial assistance to individuals and businesses impacted by Hurricanes Helene and Milton. The legislation introduces various tax relief measures designed to alleviate the economic strain caused by these natural disasters. One of the key provisions allows eligible individuals, specifically those whose primary residences were in the designated disaster areas and who suffered economic losses, to calculate their earned income credit based on their previous year's income if it is lower than their current income.