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 Credit (EIC), which is a tax benefit designed to support low- to moderate-income working individuals and families. Key provisions of the Act include several significant changes to the Earned Income Credit. First, it lowers the minimum age requirement for individuals without qualifying children from 25 to 19, with specific provisions for students and homeless or former foster youth.