The purpose of this legislation, known as the "Tax Cut for Workers Act of 2025," is to enhance and permanently extend certain aspects of the Earned Income Tax Credit (EITC). The EITC is designed to provide financial support to low- and moderate-income workers, helping to reduce poverty and encourage employment. Key provisions of this legislation include several significant changes to the EITC. First, it lowers the minimum age for individuals without qualifying children to receive the credit.