Bill > S1210

This bill modifies the Work Opportunity Tax Credit (WOTC), a federal tax incentive for employers who hire individuals from certain target groups, to expand opportunities for youth employment. Specifically, the bill makes two key changes: First, it expands the credit for summer youth employment to allow year-round employment, permitting young people to work up to 20 hours per week while attending secondary school between September and April. Second, it creates a new category of "disconnected youth" eligible for the tax credit, which includes individuals aged 16-25 who have not regularly attended school or been employed in the past six months, or foster children aged 16-21 who were in the foster care system within the past year. These changes aim to encourage employers to hire and support young people who may face barriers to employment, such as lack of skills or educational interruption. The amendments would apply to individuals who begin work for an employer after the bill's enactment, providing a new financial incentive for businesses to invest in youth workforce development.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1210/all-info