This bill amends the Internal Revenue Code of 1986 to introduce a new refundable tax credit for individuals. This credit is specifically applicable for the 2025 tax year , covering taxable years beginning after December 31, 2024, and before January 1, 2026. The credit amount is set at 10 percent of an individual's Federal income tax liability for that year. To ensure targeted relief, the credit includes an income limitation: it is not available to taxpayers whose modified adjusted gross income exceeds $100,000, or $200,000 for those filing a joint return.