II 

115TH CONGRESS 

1ST SESSION S. 983 

To amend the Internal Revenue Code of 1986 to modify the work opportunity 

credit for certain youth employees, and to extend empowerment zones. 

IN THE SENATE OF THE UNITED STATES 

APRIL 27, 2017 

Mr. DURBIN (for himself and Ms. DUCKWORTH) introduced the following bill; 

which was read twice and referred to the Committee on Finance 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Helping to Encourage 

5 Real Opportunities (HERO) for At-Risk Youth Act’’. 

6 SEC. 2. MODIFICATION AND EXTENSION OF WORK OPPOR7 TUNITY CREDIT FOR CERTAIN YOUTH EM8 PLOYEES. 

9 (a) EXPANSION OF CREDIT FOR SUMMER YOUTH.— 


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1 (1) CREDIT ALLOWED FOR YEAR-ROUND EM2 PLOYMENT.—Section 51(d)(7)(A) of the Internal 

3 Revenue Code of 1986 is amended— 

4 (A) by striking clauses (i) and (iii) and re5 designating clauses (ii) and (iv) as clauses (i) 

6 and (ii), respectively; 

7 (B) in clause (i) (as so redesignated), by 

8 striking ‘‘(or if later, on May 1 of the calendar 

9 year involved),’’ and inserting ‘‘, and’’; and 

10 (C) by adding at the end the following new 

11 clause: 

12 ‘‘(iii) who will be employed for not 

13 more than 20 hours per week during any 

14 period between September 16 and April 30 

15 in which such individual is regularly at16 tending any secondary school.’’. 

17 (2) INCREASE IN CREDIT AMOUNT.—Section 

18 51(d)(7) of the Internal Revenue Code of 1986 is 

19 amended by striking subparagraph (B) and by re20 designating subparagraph (C) as subparagraph (B). 

21 (3) CONFORMING AMENDMENTS.— 

22 (A) Subparagraph (F) of section 51(d)(1) 

23 of the Internal Revenue Code of 1986 is 

24 amended by striking ‘‘summer’’. 


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1 (B) Paragraph (7) of section 51(d) of such 

2 Code is amended— 

3 (i) by striking ‘‘summer’’ each place it 

4 appears in subparagraphs (A); 

5 (ii) in subparagraph (B), as redesig6 nated by paragraph (2), by striking ‘‘sub7 paragraph (A)(iv)’’ and inserting ‘‘sub8 paragraph (A)(ii)’’; and 

9 (iii) by striking ‘‘SUMMER’’ in the 

10 heading thereof. 

11 (b) CREDIT FOR AT-RISK YOUTH.— 

12 (1) IN GENERAL.—Paragraph (1) of section 

13 51(d) of the Internal Revenue Code of 1986 is 

14 amended by striking ‘‘or’’ at the end of subpara15 graph (I), by striking the period at the end of sub16 paragraph (J) and inserting ‘‘, or’’ , and by adding 

17 at the end the following new subparagraph: 

18 ‘‘(K) an at-risk youth.’’. 

19 (2) AT-RISK YOUTH.—Paragraph (14) of sec20 tion 51(d) of such Code is amended to read as fol21 lows: 

22 ‘‘(14) AT-RISK YOUTH.—The term ‘at-risk 

23 youth’ means any individual who is certified by the 

24 designated local agency— 

25 ‘‘(A) as— 


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1 ‘‘(i) having attained age 16 but not 

2 age 25 on the hiring date, 

3 ‘‘(ii) as not regularly attending any 

4 secondary, technical, or post-secondary 

5 school during the 6-month period pre6 ceding the hiring date, 

7 ‘‘(iii) as not regularly employed dur8 ing such 6-month period, and 

9 ‘‘(iv) as not readily employable by rea10 son of lacking a sufficient number of basic 

11 skills, or 

12 ‘‘(B) as— 

13 ‘‘(i) having attained age 16 but not 

14 age 21 on the hiring date, and 

15 ‘‘(ii) an eligible foster child (as de16 fined in section 152(f)(1)(C)) who was in 

17 foster care during the 12-month period 

18 ending on the hiring date.’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to individuals who begin work for 

21 the employer after the date of the enactment of this Act. 

22 SEC. 3. EXTENSION OF EMPOWERMENT ZONES. 

23 (a) IN GENERAL.—Section 1391(d)(1)(A)(i) of the 

24 Internal Revenue Code of 1986 is amended by striking 


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1 ‘‘December 31, 2016’’ and inserting ‘‘December 31, 

2 2019’’. 

3 (b) TREATMENT OF CERTAIN TERMINATION DATES

4 SPECIFIED IN NOMINATIONS.—In the case of a designa5 tion of an empowerment zone the nomination for which 

6 included a termination date which is contemporaneous 

7 with the date specified in subparagraph (A)(i) of section 

8 1391(d)(1) of the Internal Revenue Code of 1986 (as in 

9 effect before the enactment of this Act), subparagraph (B) 

10 of such section shall not apply with respect to such des11 ignation if, after the date of the enactment of this section, 

12 the entity which made such nomination amends the nomi13 nation to provide for a new termination date in such man14 ner as the Secretary of the Treasury (or the Secretary’s 

15 designee) may provide. 

Æ 


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