The American Worker Rebate Act of 2025 is designed to provide financial relief to working individuals by utilizing revenue generated from tariffs on foreign imports. The primary objective is to distribute tax rebates to eligible individuals, thereby alleviating economic pressures they may face. The Act establishes a new tax credit based on tariff proceeds, allowing eligible individuals to receive a rebate calculated at either $600 or a figure derived from total tariff revenue divided by the number of eligible individuals and their qualifying children.