The Worker Relief and Credit Reform Act of 2025 aims to significantly expand and improve the Earned Income Tax Credit (EITC). It broadens eligibility to include qualifying students and lowers the minimum age for childless workers from 25 to 18, while removing the upper age limit. The bill also redefines "qualifying dependent" to encompass a wider range of individuals, including certain physically or mentally incapable persons and qualifying relatives aged 65 or older, by excluding various federal and state benefits from income calculations. The legislation substantially increases the financial benefits of the EITC by setting the credit percentage to 100% and the phaseout percentage to 20%. It establishes a new "earned income amount" of $4,000 ($8,000 for joint returns) and a "phaseout amount" of $30,000 ($50,000 for joint returns), with these figures subject to inflation adjustments. Additionally, the bill introduces an increased credit for unmarried individuals with two or more qualifying children, providing an extra benefit calculated with specific credit and phaseout percentages. A major new provision establishes a program for advance monthly payments of the EITC, allowing taxpayers to receive up to 75% of their estimated credit throughout the year. This program includes options for payment via prepaid debit card and requires the IRS to provide annual statements and an online portal for managing elections and reporting changes. To support taxpayers, the IRS must offer one-on-one consultations (in-person, telephonic, virtual) regarding eligibility, payment amounts, and potential excess payments. To ensure widespread awareness, the bill mandates a 10-year outreach pilot program to educate taxpayers about the expanded EITC and its advance payment option. This program will include sending educational letters to likely eligible taxpayers, conducting workshops at IRS district offices, and issuing quarterly reminders to advance payment participants about their responsibilities. The Secretary of the Treasury is also required to submit a report on the program's effectiveness after five years, with all amendments applying to taxable years beginning after December 31, 2024.