Title: Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019
Policy area: Taxation

Summary:
Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019
This bill modifies the work opportunity tax credit to
An "at-risk youth" is any individual who is certified by the designated local agency as
The term also includes individuals who have been certified as having attained the age of 16 but not age 21 on the hiring date and as an eligible foster child who was in foster care during the 12-month period ending on the hiring date.
The bill also extends until December 31, 2020, the designation period for certain tax-favored empowerment zones.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1550 Introduced in Senate (IS)]

<DOC>






116th CONGRESS
  1st Session
                                S. 1550

     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

                              May 20, 2019

  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.

    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 At-Risk Youth Act of 2019''.

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)(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 redesignated 
                        by paragraph (2), by striking ``subparagraph 
                        (A)(iv)'' and inserting ``subparagraph 
                        (A)(ii)''; and
                            (iii) by striking ``summer'' in the heading 
                        thereof.
    (b) Credit for At-Risk 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 subparagraph (I), by striking the period at the end 
        of subparagraph (J) and inserting ``, or'' , and by adding at 
        the end the following new subparagraph:
                    ``(K) an at-risk youth.''.
            (2) At-risk youth.--Paragraph (14) of section 51(d) of such 
        Code is amended to read as follows:
            ``(14) At-risk youth.--The term `at-risk youth' means any 
        individual who is certified by the designated local agency--
                    ``(A) as--
                            ``(i) having attained age 16 but not age 25 
                        on the hiring date,
                            ``(ii) as not regularly attending any 
                        secondary, technical, or post-secondary school 
                        during the 6-month period preceding the hiring 
                        date,
                            ``(iii) as not regularly employed during 
                        such 6-month period, and
                            ``(iv) as not readily employable by reason 
                        of lacking a sufficient number of basic skills, 
                        or
                    ``(B) as--
                            ``(i) having attained age 16 but not age 21 
                        on the hiring date, and
                            ``(ii) an eligible foster child (as defined 
                        in section 152(f)(1)(C)) who was in foster care 
                        during the 12-month period ending on the hiring 
                        date.''.
    (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.

SEC. 3. EXTENSION OF EMPOWERMENT ZONES.

    (a) In General.--Section 1391(d)(1)(A)(i) of the Internal Revenue 
Code of 1986 is amended by striking ``December 31, 2017'' and inserting 
``December 31, 2020''.
    (b) Treatment of Certain Termination Dates Specified in 
Nominations.--In the case of a designation of an empowerment zone the 
nomination for which included a termination date which is 
contemporaneous with the date specified in subparagraph (A)(i) of 
section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect 
before the enactment of this Act), subparagraph (B) of such section 
shall not apply with respect to such designation if, after the date of 
the enactment of this section, the entity which made such nomination 
amends the nomination to provide for a new termination date in such 
manner as the Secretary of the Treasury (or the Secretary's designee) 
may provide.
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