HR 2972119th CongressIn Committee

EITC for Older Workers Act of 2025

Introduced: Apr 21, 2025

Standard Summary

Comprehensive overview in 1-2 paragraphs

The EITC for Older Workers Act of 2025 would repeal the upper age limit for eligibility for the Earned Income Tax Credit (EITC). Specifically, it strikes the phrase “but not attained age 65” from the relevant provision of the Internal Revenue Code, removing the 65-year-old cap that prevented some older workers from claiming the credit. The change would apply to taxable years beginning after December 31, 2025 (i.e., starting with the 2026 tax year). All other EITC rules (such as income thresholds, qualifying child rules, and minimum age requirements) would remain unchanged.

Key Points

1The bill removes the upper age limit on EITC eligibility, allowing workers aged 65 and older who meet all other requirements to claim the credit.
2Effective date is for taxable years beginning after December 31, 2025 (2026 tax year and later).
3The change applies only to the age cap; other EITC eligibility rules and calculations stay the same.
4The bill was introduced in the House by Rep. Carey (joined by Rep. Davis of Illinois) and referred to the Ways and Means Committee.
5By expanding eligibility for older workers, the bill could affect refundable tax credits, household income for seniors, and federal outlays associated with the EITC.

Impact Areas

Primary group/area affected: Workers age 65 and older who have earned income and otherwise qualify for the EITC.Secondary group/area affected: Households with qualifying children who are eligible for the EITC, since the credit remains available under the same rules plus the removed age cap.Additional impacts: Potential increase in federal EITC outlays and associated budgetary costs; potential effects on labor force decisions among older adults; administrative considerations for ensuring proper qualification and preventing improper payments.

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