H.R. 2972 — EITC for Older Workers Act of 2025

This section repeals the upper age limit on eligibility for the Earned Income Tax Credit (EITC) for individuals without qualifying children by striking the requirement that such individuals have not attained age 65 (previously, age 25 through 64). The change applies to taxable years beginning after December 31, 2025. (Thus, low-income workers age 65 and older without qualifying children may claim the refundable EITC if they meet income and other requirements.)