The "Skills Investment Act of 2025" proposes to rename existing Coverdell Education Savings Accounts to Coverdell Lifelong Learning Accounts (LLAs) and implement conforming amendments across the Internal Revenue Code. This legislative change aims to broaden the utility of these accounts, enabling them to support continuous skill development and career advancement throughout an individual's working life. A significant provision expands the eligible uses of these accounts to cover qualified educational or skill development expenses for beneficiaries aged 16 and older. These expenses include a wide array of activities such as training services under the Workforce Innovation and Opportunity Act, career and technical education, adult education, and associated costs like transportation, testing, and necessary computer equipment. The bill also introduces several modifications to age restrictions and contribution rules for LLAs. It raises the maximum age for contributions from 18 to 70 years old and increases the annual contribution limit from $2,000 to $4,000 for beneficiaries over age 30. Additionally, it establishes a $10,000 account balance limit for beneficiaries over 30 and restricts changes in beneficiary after this age. To encourage investment in lifelong learning, the legislation creates a new 25 percent tax credit for employers who make nonelective contributions to an employee's Coverdell LLA. Concurrently, beneficiaries aged 18 and older will be permitted a tax deduction for their contributions to these accounts. The bill also adjusts the tax treatment of distributions, increasing the additional tax on non-qualified distributions from 10 percent to 20 percent, while clarifying how deductible contributions are handled upon distribution.