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Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025
To amend the Internal Revenue Code of 1986 to modify the work opportunity credit for certain youth employees.
Summary
This bill modifies the Work Opportunity Tax Credit to expand tax incentives for hiring young workers. It changes the summer youth employment provisions to allow year-round employment of youth attending school, with restrictions to no more than 20 hours per week during the school year, and increases the tax credit amount. The bill also creates a new "disconnected youth" category for the tax credit, which includes individuals aged 16-24 who have not regularly attended school or been employed in the preceding six months and lack basic job skills, as well as youth aged 16-20 who aged out of foster care within the past year. Employers who hire these youth would be eligible for a tax credit, with the provisions applying to individuals hired after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
1 cosponsor
Money behind the sponsor
Top reported contributors to Robin L. Kelly’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $11,365
- CHATHAM BUSINESS ASSOCIATION $11,100
- SMITH DAWSON & ANDREWS $9,953
- VALENTINE AUSTRIACO AND BUESCHEL $9,200
- CHICAGO CRED $7,900
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Robin L. Kelly → · Outside spending →
Actions (2)
- Mar 31, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 31, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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. <all>
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