This bill, known as the "Tax Cut for Workers Act of 2025," proposes significant and permanent expansions to the Earned Income Tax Credit (EITC). Its core purpose is to enhance financial support for low- and moderate-income workers, particularly those without qualifying children. These changes also provide greater flexibility in credit calculation and ensure broader geographic application of the credit. For individuals without qualifying children, the legislation makes several key modifications to the EITC. It lowers the minimum age requirement from 25 to 19, with specific provisions for students (24) and qualified former foster or homeless youth (18), while also eliminating the previous maximum age limit of 65. Furthermore, the bill substantially increases the credit and phaseout percentages from 7.65% to 15.3% and raises the maximum earned income and phaseout amounts to $9,820 and $11,610, respectively, with updated inflation adjustments. Beyond these changes, the bill introduces a crucial provision allowing all EITC-eligible taxpayers to elect to use their earned income from the preceding taxable year if it results in a higher credit. This flexibility aims to mitigate the impact of income fluctuations on EITC eligibility and amount. Additionally, the legislation permanently extends the application of the EITC to U.S. possessions, including Puerto Rico, American Samoa, and those with mirror code tax systems, by removing their previous expiration dates.