II
119THCONGRESS
1
STSESSION S. 1210
To amend the Internal Revenue Code of 1986 to modify the work opportunity
credit for certain youth employees.
IN THE SENATE OF THE UNITED STATES
MARCH31, 2025
Mr. D
URBIN(for himself and Ms. DUCKWORTH) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to modify
the work opportunity credit for certain youth employees.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Helping to Encourage 4
Real Opportunities (HERO) for Youth Act of 2025’’. 5
SEC. 2. MODIFICATION AND EXTENSION OF WORK OPPOR-6
TUNITY CREDIT FOR CERTAIN YOUTH EM-7
PLOYEES. 8
(a) E
XPANSION OFCREDIT FORSUMMERYOUTH.— 9
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•S 1210 IS
(1) CREDIT ALLOWED FOR YEAR -ROUND EM-1
PLOYMENT.—Section 51(d)(7)(A) of the Internal 2
Revenue Code of 1986 is amended— 3
(A) by striking clauses (i) and (iii) and re-4
designating clauses (ii) and (iv) as clauses (i) 5
and (ii), respectively; 6
(B) in clause (i) (as so redesignated), by 7
striking ‘‘(or if later, on May 1 of the calendar 8
year involved),’’; 9
(C) by striking the period at the end of 10
clause (ii) (as so redesignated) and inserting ‘‘, 11
and’’; and 12
(D) adding at the end the following new 13
clause: 14
‘‘(iii) who will be employed for not 15
more than 20 hours per week during any 16
period between September 16 and April 30 17
in which such individual is regularly at-18
tending any secondary school.’’. 19
(2) I
NCREASE IN CREDIT AMOUNT .—Section 20
51(d)(7) of the Internal Revenue Code of 1986 is 21
amended by striking subparagraph (B) and by re-22
designating subparagraph (C) as subparagraph (B). 23
(3) C
ONFORMING AMENDMENTS .— 24
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•S 1210 IS
(A) Subparagraph (F) of section 51(d)(1) 1
of the Internal Revenue Code of 1986 is 2
amended by striking ‘‘summer’’. 3
(B) Paragraph (7) of section 51(d) of such 4
Code is amended— 5
(i) by striking ‘‘summer’’ each place it 6
appears in subparagraphs (A); 7
(ii) in subparagraph (B), as redesig-8
nated by paragraph (2), by striking ‘‘sub-9
paragraph (A)(iv)’’ and inserting ‘‘sub-10
paragraph (A)(ii)’’; and 11
(iii) by striking ‘‘
SUMMER’’ in the 12
heading thereof. 13
(b) C
REDIT FORDISCONNECTEDYOUTH.— 14
(1) I
N GENERAL.—Paragraph (1) of section 15
51(d) of the Internal Revenue Code of 1986 is 16
amended by striking ‘‘or’’ at the end of subpara-17
graph (I), by striking the period at the end of sub-18
paragraph (J) and inserting ‘‘, or’’, and by adding 19
at the end the following new subparagraph: 20
‘‘(K) an disconnected youth.’’. 21
(2) D
ISCONNECTED YOUTH .—Paragraph (14) 22
of section 51(d) of such Code is amended to read as 23
follows: 24
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•S 1210 IS
‘‘(14) DISCONNECTED YOUTH .—The term ‘dis-1
connected youth’ means any individual who— 2
‘‘(A)(i) is certified by the designated local 3
agency as having attained age 16 but not age 4
25 on the hiring date, and 5
‘‘(ii) has self-certified (on a form pre-6
scribed by the Secretary) that such individual— 7
‘‘(I) has not regularly attended any 8
secondary, technical, or post-secondary 9
school during the 6-month period pre-10
ceding the hiring date, 11
‘‘(II) has not been regularly employed 12
during such 6-month period, and 13
‘‘(III) is not readily employable by 14
reason of lacking a sufficient number of 15
basic skills, or 16
‘‘(B) is certified by the designated local 17
agency as— 18
‘‘(i) having attained age 16 but not 19
age 21 on the hiring date, and 20
‘‘(ii) an eligible foster child (as de-21
fined in section 152(f)(1)(C)) who was in 22
foster care during the 12-month period 23
ending on the hiring date.’’. 24
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•S 1210 IS
(c) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to individuals who begin work for 2
the employer after the date of the enactment of this Act. 3
Æ
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