HB2972, titled the EITC for Older Workers Act of 2025, would amend the Internal Revenue Code to remove the current upper age cutoff for claiming the federal Earned Income Tax Credit (EITC). Under existing law, taxpayers generally cannot qualify for the EITC once they have attained age 65; this bill would strike that limitation, allowing older workers to remain eligible if they otherwise meet the credit’s income and filing requirements. The change would apply to taxable years beginning after December 31, 2025.
The bill is narrowly focused on one eligibility rule within the EITC and does not alter the credit’s structure, income thresholds, or refundability. Its practical effect would be to extend a major anti-poverty tax benefit to working seniors, particularly low- and moderate-income taxpayers who continue to earn wages past age 64. Because the bill amends federal tax law, it would affect the administration of the EITC by the IRS and potentially increase the number of eligible claimants and federal revenue costs associated with the credit.
Impact
If enacted, the bill would amend section 32 of the Internal Revenue Code by deleting the phrase that bars EITC eligibility after age 65. This would expand the class of taxpayers who may claim the credit, specifically older workers who meet all other eligibility criteria. The bill would not change state law directly, but it could affect state tax systems in states that conform to the federal EITC or use federal adjusted gross income and federal credit rules as a basis for state credits or calculations.
Sentiment
The available record shows limited formal debate or recorded votes, so there is no strong evidence of organized opposition or support in committee. The bill’s title and substance suggest a generally pro-worker, pro-senior policy approach, aimed at helping older low-income workers. Its referral to the House Committee on Ways and Means indicates it is being handled as a tax policy measure, but no committee transcript or vote history is available to show broader sentiment.
Contention
The main policy question is whether the EITC should be extended to workers over age 64, with supporters likely emphasizing fairness for seniors who must or choose to keep working and the anti-poverty purpose of the credit. Potential concerns would center on the fiscal cost of expanding eligibility and whether the EITC should be targeted to younger working families rather than older adults who may have other retirement resources. No specific objections or amendments are documented in the provided materials.