S 1550 — Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019

Summary

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019 This bill modifies 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, 2020, the designation period for certain tax-favored empowerment zones.

Bill Text

• Introduced Introduced in Senate Current html May 20, 2019

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 date of empowerment zones.

• Section 51(d)(7)(A)

  clauses (i) and (iii)

  Removes clauses (i) and (iii) from the section, which may alter the existing criteria for the work opportunity credit.

• Section 51(d)(7)(A)

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

  Eliminates a specific date condition from the eligibility criteria for the credit.

• Section 51(d)(7)(A)

  the period at the end of clause (ii) (as so redesignated) → , and

  Connects the criteria for the credit more fluidly with additional information.

• Section 51(d)(7)(A)

  "(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."

  Adds a condition for students who will work limited hours during a specific school term.

• Section 51(d)(7)

  subparagraph (B)

  Removes the previous subparagraph regarding credit amount, likely leading to a modification of how credit amounts are handled.

• Section 51(d)(1)(F)

  summer

  Removes the term 'summer' to broaden the context of the work opportunity credit.

• Section 51(d)(7)

  summer

  Eliminates repeated references to 'summer' to extend the applicability of the credit.

• Section 51(d)(7)(B)

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

  Updates the reference for clarity in how the subsections relate.

• Section 51(d)(14)

  "(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."

  Defines 'at-risk youth' with specific criteria to broaden the scope of eligible employees.

• Section 1391(d)(1)(A)(i)

  December 31, 2017 → December 31, 2020

  Extends the termination date for empowerment zones by three years.

Action History

1. May 20, 2019

   Introduced in Senate

2. May 20, 2019

   Read twice and referred to the Committee on Finance. (text: CR S2967)

Sponsors

• Richard J. Durbin · Primary

Subjects