Bill > HR2507

This bill, known as the Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025, proposes modifications to the work opportunity credit in the Internal Revenue Code to expand employment opportunities for young workers. The bill makes several key changes to the existing tax credit: it allows year-round employment for youth by permitting students to work up to 20 hours per week during the school year (September 16 to April 30), removes the term "summer" from various references to youth employment, and expands the definition of eligible youth to include two new categories of "disconnected youth." The first category includes individuals aged 16-24 who have not regularly attended school or been employed in the past six months and lack basic skills, while the second category includes foster children aged 16-20 who were in foster care within the 12 months prior to being hired. These changes aim to provide tax incentives for employers to hire and support young workers who may face barriers to employment, with the amendments applying to individuals who begin work after the bill's enactment.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2507/all-info