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Expanded Tax Credits for Businesses Hiring Youth and Disconnected Young Adults.

This bill expands the Work Opportunity Tax Credit (WOTC) to encourage businesses to hire young people year-round, not just during the summer. It introduces a new credit category for hiring "disconnected youth"—individuals aged 16-25 who are neither working nor in school and lack basic skills, or are former foster children. The goal is to boost job opportunities for students seeking part-time work and for young adults facing significant barriers to employment.
Key points
Employers can claim tax credits for hiring high school students for part-time work (up to 20 hours per week) throughout the school year.
A new tax credit is established for hiring "disconnected youth" (ages 16-25) who have been unemployed and out of school for the preceding six months, or are eligible former foster children.
The changes aim to increase job availability and provide crucial work experience for young people entering the workforce.
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Additional Information
Print number: 118_S_1276
Sponsor: Sen. Durbin, Richard J. [D-IL]
Process start date: 2023-04-25
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Helping to Encourage Real Opportunities (HERO) for Youth Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_1276.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-04-25.

What are the main provisions?

Key points include:

  • Employers can claim tax credits for hiring high school students for part-time work (up to 20 hours per week) throughout the school year.
  • A new tax credit is established for hiring "disconnected youth" (ages 16-25) who have been unemployed and out of school for the preceding six months, or are eligible former foster children.
  • The changes aim to increase job availability and provide crucial work experience for young people entering the workforce.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Durbin, Richard J. [D-IL].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Labor