Is PATH Act 2025 Impacting on Low-Income Taxpayers in a different way?

Several tax laws do not affect taxpayers in a balanced manner in regard to income. Are there any provisions in the PATH Act 2025 that promotes or disfavors the low-income earners? To illustrate, late refunds or modification of income verification can be particularly relevant to those taxpayers who depend on early refunds. In case you have been advised on this impact, you are welcome to give your thoughts.