Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2507 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2507 To amend the Internal Revenue Code of 1986 to modify the work opportunity credit for certain youth employees. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 31, 2025 Ms. Kelly of Illinois introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to modify the work opportunity credit for certain youth employees. 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 2025''. 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)