S1372119th CongressWALLET

Tax Cut for Workers Act of 2025

Sponsored By: Senator Catherine Cortez Masto

Introduced

Summary

Permanently expands and reshapes the Earned Income Credit for workers without children while adding a prior-year income option and extending credit access to U.S. possessions. The bill would change who qualifies, raise credit amounts and thresholds, and index those amounts for inflation.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Bigger EITC for childless workers

If enacted, this bill would expand and increase the Earned Income Tax Credit (EITC) for many people without qualifying children. It would raise key table amounts from $4,220 to $9,820 and from $5,280 to $11,610, and double the childless-worker rate from 7.65% to 15.3%. The bill would lower the minimum age to 19 for most claimants, set age 24 for students (except qualified former foster or homeless youth), let qualified former foster youth and qualified homeless youth claim at 18, and remove the old upper age limit (65+). Taxpayers could elect to use prior-year earned income if it is higher; married couples would use both spouses' prior-year earned incomes. The EITC would again apply to Puerto Rico, mirror-code possessions, and American Samoa after 2025. Many dollar amounts would also be indexed for inflation. These changes would apply to tax years beginning after December 31, 2025.

Sponsors & CoSponsors

Sponsor

Catherine Cortez Masto

NV • D

Cosponsors

  • Michael Bennet

    CO • D

    Sponsored 4/9/2025

  • Angela Alsobrooks

    MD • D

    Sponsored 4/9/2025

  • Tammy Baldwin

    WI • D

    Sponsored 4/9/2025

  • Richard Blumenthal

    CT • D

    Sponsored 4/9/2025

  • Lisa Blunt Rochester

    DE • D

    Sponsored 4/9/2025

  • Cory Booker

    NJ • D

    Sponsored 4/9/2025

  • Maria Cantwell

    WA • D

    Sponsored 4/9/2025

  • Christopher Coons

    DE • D

    Sponsored 4/9/2025

  • Tammy Duckworth

    IL • D

    Sponsored 4/9/2025

  • Richard Durbin

    IL • D

    Sponsored 4/9/2025

  • John Fetterman

    PA • D

    Sponsored 4/9/2025

  • Ruben Gallego

    AZ • D

    Sponsored 4/9/2025

  • Kirsten Gillibrand

    NY • D

    Sponsored 4/9/2025

  • Martin Heinrich

    NM • D

    Sponsored 4/9/2025

  • John Hickenlooper

    CO • D

    Sponsored 4/9/2025

  • Mazie Hirono

    HI • D

    Sponsored 4/9/2025

  • Timothy Kaine

    VA • D

    Sponsored 4/9/2025

  • Mark Kelly

    AZ • D

    Sponsored 4/9/2025

  • Andy Kim

    NJ • D

    Sponsored 4/9/2025

  • Angus King

    ME • I

    Sponsored 4/9/2025

  • Amy Klobuchar

    MN • D

    Sponsored 4/9/2025

  • Sen. Luján, Ben Ray [D-NM]

    NM • D

    Sponsored 4/9/2025

  • Edward Markey

    MA • D

    Sponsored 4/9/2025

  • Jeff Merkley

    OR • D

    Sponsored 4/9/2025

  • Christopher Murphy

    CT • D

    Sponsored 4/9/2025

  • Patty Murray

    WA • D

    Sponsored 4/9/2025

  • Alex Padilla

    CA • D

    Sponsored 4/9/2025

  • Gary Peters

    MI • D

    Sponsored 4/9/2025

  • John Reed

    RI • D

    Sponsored 4/9/2025

  • Jacky Rosen

    NV • D

    Sponsored 4/9/2025

  • Bernie Sanders

    VT • I

    Sponsored 4/9/2025

  • Brian Schatz

    HI • D

    Sponsored 4/9/2025

  • Adam Schiff

    CA • D

    Sponsored 4/9/2025

  • Charles Schumer

    NY • D

    Sponsored 4/9/2025

  • Jeanne Shaheen

    NH • D

    Sponsored 4/9/2025

  • Elissa Slotkin

    MI • D

    Sponsored 4/9/2025

  • Tina Smith

    MN • D

    Sponsored 4/9/2025

  • Chris Van Hollen

    MD • D

    Sponsored 4/9/2025

  • Mark Warner

    VA • D

    Sponsored 4/9/2025

  • Raphael Warnock

    GA • D

    Sponsored 4/9/2025

  • Elizabeth Warren

    MA • D

    Sponsored 4/9/2025

  • Peter Welch

    VT • D

    Sponsored 4/9/2025

  • Sheldon Whitehouse

    RI • D

    Sponsored 4/9/2025

  • Ron Wyden

    OR • D

    Sponsored 4/9/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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