Emergency Relief for Federal Workers Act of 2025

Creates temporary tax and plan rule relief for Thrift Savings Plan (TSP) participants who are furloughed or working without pay during a qualifying federal shutdown. It waives the 10% additional tax on up to $30,000 of early distributions per shutdown (indexed for inflation), permits hardship or age-based in‑service withdrawals and recontributions within a short window, requires the TSP Board to permit loans to furloughed employees, and prevents missed TSP loan payments caused by the shutdown from being treated as taxable distributions.