This legislation, titled the EITC for Older Workers Act of 2025 , seeks to eliminate the existing upper age limit for individuals claiming the earned income tax credit (EITC) . Currently, the Internal Revenue Code of 1986 generally prevents individuals aged 65 and older from receiving this credit if they do not have qualifying children. The bill specifically amends section 32(c)(1)(A)(ii) of the Code by striking the phrase "but not attained age 65," thereby allowing older workers to qualify. This expansion of eligibility aims to provide financial support to working seniors. The proposed changes will become effective for taxable years beginning after December 31, 2025.