3.0.0 983 2023-01-11T13:36:54Z 2023-01-11T13:36:54Z Senate S 2017-04-27 115 ssfi00 Finance Committee Senate Standing Referred to 2017-04-27T20:39:48Z Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act 115 2209 HR 2017-04-27 Referred to the House Committee on Ways and Means. Identical bill CRS 2017-04-27 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2620-2621) IntroReferral 2017-04-27 Introduced in Senate IntroReferral 10000 9 Library of Congress D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. N D000622 Sen. Duckworth, Tammy [D-IL] Tammy Duckworth D IL 2017-04-27 True Taxation Adoption and foster care Economic development Education of the disadvantaged Income tax credits Temporary and part-time employment Unemployment Wages and earnings Youth employment and child labor Taxation 00 2017-04-27 Introduced in Senate 2017-08-21T18:07:44Z 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.

]]> Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act Display Title Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to modify the work opportunity credit for certain youth employees, and to extend empowerment zones. Introduced in Senate IS Short Titles as Introduced Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act Introduced in Senate 2017-04-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s983is/xml/BILLS-115s983is.xml 2017-04-27 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2620-2621) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.