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

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1210 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1210 To amend the Internal Revenue Code of 1986 to modify the work opportunity credit for certain youth employees. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 31, 2025 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. 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 …