Hurricane Helene and Milton Tax Relief Act of 2025

This bill provides tax relief to individuals affected by Hurricanes Helene and Milton in designated disaster areas. It allows affected taxpayers to use their previous year's income to calculate their Earned Income Credit if their current year income is lower, and increases limits on charitable contributions made for hurricane relief efforts, with some contributions treated as made in 2024. The bill also establishes special rules for accessing retirement funds without penalties, including the ability to repay withdrawals within 3 years. These provisions apply to individuals whose principal residence was in a declared disaster area during the incident period (September 28, 2024 - November 2, 2024).