I 
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 Representa-
tives 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 OPPOR-
TUNITY CREDIT FOR CERTAIN YOUTH EM-
PLOYEES. 
(a) EXPANSION OF CREDIT FOR SUMMER YOUTH.— 
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(1) CREDIT ALLOWED FOR YEAR-ROUND EM-
PLOYMENT.—Section 51(d)(7)(A) of the Internal 
Revenue Code of 1986 is amended— 
(A) by striking clauses (i) and (iii) and re-
designating 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 at-
tending 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 re-
designating subparagraph (C) as subparagraph (B). 
(3) CONFORMING AMENDMENTS.— 
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(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 redesig-
nated by paragraph (2), by striking ‘‘sub-
paragraph (A)(iv)’’ and inserting ‘‘sub-
paragraph (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 subpara-
graph (I), by striking the period at the end of sub-
paragraph (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: 
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‘‘(14) DISCONNECTED YOUTH.—The term ‘dis-
connected 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 pre-
scribed by the Secretary) that such individual— 
‘‘(I) has not regularly attended any 
secondary, technical, or post-secondary 
school during the 6-month period pre-
ceding 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 de-
fined in section 152(f)(1)(C)) who was in 
foster care during the 12-month period 
ending on the hiring date.’’. 
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(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. 
Æ 
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