119-hr2507

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2507 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2507

 To amend the Internal Revenue Code of 1986 to modify the work 
 opportunity credit for certain youth employees.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 31, 2025

Ms. Kelly of Illinois introduced the following bill; which was referred 
 to the Committee on Ways and Means

_______________________________________________________________________

 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Helping to Encourage Real 
Opportunities

    (HERO) for Youth Act of 2025''.

SEC. 2. MODIFICATION AND EXTENSION OF WORK OPPORTUNITY CREDIT FOR 
 CERTAIN YOUTH EMPLOYEES.

    (a) Expansion of Credit for Summer Youth.--

    (1) Credit allowed for year-round employment.--

Section 51
            (d) (7)
        (A) of the Internal Revenue Code of 1986 is amended--
        (A) by striking clauses
            (i) and
            (iii) and 
 redesignating clauses
            (ii) and
            (iv) as clauses
            (i) and
            (ii) , respectively;
        (B) in clause
            (i) (as so redesignated), by striking 
 ``(or if later, on May 1 of the calendar year 
 involved),'';
            (C) by striking the period at the end of clause
            (ii) (as so redesignated) and inserting ``, and''; and
            (D) adding at the end the following new clause:
 ``
            (iii) who will be employed for not more 
 than 20 hours per week during any period 
 between September 16 and April 30 in which such 
 individual is regularly attending any secondary 
 school.''.

    (2) Increase in credit amount.--

Section 51
            (d) (7) of the 
 Internal Revenue Code of 1986 is amended by striking 
 subparagraph
        (B) and by redesignating subparagraph
            (C) as 
 subparagraph
        (B) .

    (3) Conforming amendments.--
        (A) Subparagraph
        (F) of 

section 51
            (d) (1) of the 
 Internal Revenue Code of 1986 is amended by striking 
 ``summer''.
        (B) Paragraph

    (7) of 

section 51
            (d) of such Code is 
 amended--
            (i) by striking ``summer'' each place it 
 appears in subparagraphs
        (A) ;
            (ii) in subparagraph
        (B) , as redesignated 
 by paragraph

    (2) , by striking ``subparagraph
        (A)
            (iv) '' and inserting ``subparagraph
        (A)
            (ii) ''; and
            (iii) by striking ``summer'' in the heading 
 thereof.

    (b) Credit for Disconnected Youth.--

    (1) In general.--Paragraph

    (1) of 

section 51
            (d) of the 
 Internal Revenue Code of 1986 is amended by striking ``or'' at 
 the end of subparagraph
            (I) , by striking the period at the end 
 of subparagraph
        (J) and inserting ``, or'', and by adding at 
 the end the following new subparagraph:
 ``
        (K) an disconnected youth.''.

    (2) Disconnected youth.--Paragraph

    (14) of 

section 51
            (d) of 
 such Code is amended to read as follows:
 ``

    (14) Disconnected youth.--The term `disconnected youth' 
 means any individual who--
 ``
        (A)
            (i) is certified by the designated local 
 agency as having attained age 16 but not age 25 on the 
 hiring date, and
 ``
            (ii) has self-certified (on a form prescribed by 
 the Secretary) that such individual--
 ``
            (I) has not regularly attended any 
 secondary, technical, or post-secondary school 
 during the 6-month period preceding the hiring 
 date,
 ``
            (II) has not been regularly employed 
 during such 6-month period, and
 ``
            (III) is not readily employable by reason 
 of lacking a sufficient number of basic skills, 
 or
 ``
        (B) is certified by the designated local agency 
 as--
 ``
            (i) having attained age 16 but not age 21 
 on the hiring date, and
 ``
            (ii) an eligible foster child (as defined 
 in 

section 152

    (f)

    (1)
            (C) ) who was in foster care 
 during the 12-month period ending on the hiring 
 date.''.
            (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.
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