Sec. 2 Repeal of upper age limit on eligibility for earned income tax credit (a) In general— Subclause (II) of section 32(c)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking “but not attained age 65”. ⋯ (b) Effective date— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2025. ⋯