The Emergency Relief for Federal Workers Act of 2025 aims to provide financial relief to federal employees who face hardships due to government shutdowns. The main goal is to help those who are furloughed or working without pay during periods when federal funding is not available. The key provisions of this act include the waiver of a 10% additional tax on early withdrawals from the Thrift Savings Plan (TSP) for affected federal employees. Employees can withdraw up to $30,000 without incurring this penalty during a government shutdown lasting at least two weeks.