Short title; references; table of contents

(a) Short title This Act may be cited as the All-Americans Tax Relief Act of 2025. (b) References Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; references; table of contents. Sec. 2. Expansion of earned income tax credit. Sec. 3. Child tax credit made fully refundable. Sec. 4. Medical expenses deduction expanded and allowed to non-itemizers. Sec. 5. Deduction for daycare expenses. Sec. 6. Commuting expense deduction. Sec. 7. Tutoring expenses deduction. Sec. 8. Exclusion of interest payments on credit card debt. Sec. 9. Rent deduction for primary residence. Sec. 10. Exclusion of discharge of indebtedness. Sec. 11. Increase in capital gains rate.