To amend the Internal Revenue Code of 1986 to expand the work opportunity tax credit to include disconnected youth.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow the work opportunity tax credit for the employment of a disconnected youth. Defines "disconnected youth" as an individual: (1) between the ages of 16 and 25 on the hiring date; (2) not regularly employed or attending a school during the six-month period before the hiring date; and (3) not readily employable due to a lack of basic skills.…