S 983 — Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act

Summary

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act This bill amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: change the credit for summer youth employees to a credit for youth employees who will be employed for not more than 20 hours per week during any period between September 16 and April 30 in which the individual is regularly attending any secondary school, increase the amount of the credit for youth employees, and expand the credit to include at-risk youth. An "at-risk youth" is any individual who is certified by the designated local agency as: having attained age 16 but not age 25 on the hiring date, having not regularly attended specified schools or been employed during the six-month period preceding the hiring date, and not readily employable by reason of lacking a sufficient number of basic skills. The term also includes individuals who have been certified as having attained the age of 16 but not age 21 on the hiring date and as an eligible foster child who was in foster care during the 12-month period ending on the hiring date. The bill also extends until December 31, 2019, the designation period for certain tax-favored empowerment zones.

Bill Text

• Introduced Introduced in Senate Current html April 27, 2017

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill modifies the work opportunity credit for youth employees and extends the expiration of empowerment zones.

• Section 51(d)(7)(A)

  clause (i) and clause (iii) → clause (i) and clause (ii)

  This change renumbers the clauses for clarity after removing two specific clauses.

• Section 51(d)(7)(A)

  (or if later, on May 1 of the calendar year involved), → , and

  This change modifies the language to adjust the requirements for employment eligibility.

• Section 51(d)(7)(A)

  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.

  This addition creates a new qualification for youth employment under the work opportunity credit.

• Section 51(d)(7)

  subparagraph (B)

  This amendment increases the credit amount by removing the previous subparagraph that specified it.

• Section 51(d)(1)(F)

  summer

  This change updates the terminology used in the tax code from 'summer' to remove dated language.

• Section 51(d)(7)

  summer

  This change replaces instances of the word 'summer' to reflect broader eligibility.

• Section 51(d)(7)

  subparagraph (A)(iv) → subparagraph (A)(ii)

  This change corrects cross-references to the newly restructured subparagraphs.

• Section 51(d)(7)

  summer

  As with earlier changes, this removes the specific mention of 'summer' to broaden eligibility.

• Section 51(d)(1)

  or

  This change makes grammatical improvements for better clarity in listing eligibility criteria.

• Section 51(d)(1)

  an at-risk youth.

  This adds 'at-risk youth' as a new category eligible for the work opportunity credit.

• Section 51(d)(14)

  At-risk youth.--The term 'at-risk youth' means any individual who is certified by the designated local agency—(A) as—(i) having attained age 16 but not age 25 on the hiring date, (ii) as not regularly attending any secondary, technical, or post-secondary school during the 6-month period preceding the hiring date, (iii) as not regularly employed during such 6-month period, and (iv) as not readily employable by reason of lacking a sufficient number of basic skills, or (B) 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.

  This change defines 'at-risk youth' in detail to specify who qualifies under this category.

• Section 1391(d)(1)(A)(i)

  December 31, 2016 → December 31, 2019

  This change extends the expiration date for empowerment zones, allowing them to continue to provide benefits.

Action History

1. April 27, 2017

   Introduced in Senate

2. April 27, 2017

   Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2620-2621)

Sponsors

• Richard J. Durbin · Primary

Subjects