[Congressional Record Volume 169, Number 69 (Tuesday, April 25, 2023)]
[Senate]
[Page S1347]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DURBIN (for himself and Ms. Duckworth):
  S. 1276. A bill to amend the Internal Revenue Code of 1986 to modify 
the work opportunity credit for certain youth employees; to the 
Committee on Finance.
  Mr. DURBIN. Madam President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 1276

       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 2023''.

     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.
                                 ______