This bill, titled the "Emergency Relief for Federal Workers Act of 2025," provides financial relief for federal employees affected by a lapse in appropriations. It amends the Internal Revenue Code to waive the 10-percent additional tax on certain distributions from the Thrift Savings Plan (TSP) for federal employees who are furloughed or working without pay during a qualified government shutdown. Under this legislation, affected employees can withdraw up to $30,000 from their TSP without incurring the early withdrawal penalty, provided the continuous lapse in appropriations lasts at least two weeks. This dollar limit will be adjusted for inflation in future years. The bill also permits the Thrift Savings Plan Board to allow multiple financial hardship withdrawals during such a shutdown, subject to the aggregate dollar limit. A significant provision allows employees to repay these hardship or age-based withdrawals into their TSP within 120 days after the shutdown concludes, treating these repayments as tax-free rollovers. This mechanism helps employees restore their retirement savings without penalty. Additionally, the bill ensures that any missed TSP loan payments by federal employees during a qualified lapse in appropriations are not considered taxable distributions, thereby preventing further financial hardship during a shutdown.