S. 983Senate115th Congress (2017-2019)In Committee

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act

Introduced April 27, 2017

AI-Generated Summary

Updated April 15, 2026 at 3:00 PM UTC

The HERO for At‑Risk Youth Act changes the federal work‑opportunity tax credit so that more young workers can qualify and receive a larger credit. It adds a credit for teens and young adults who work limited hours while in school and creates a new credit for “at‑risk” youth, including those not in school or in foster care. The bill also extends the deadline for existing empowerment‑zone designations through the end of 2019.

Key Provisions

  • Expands the work‑opportunity credit to cover youth who work up to 20 hours per week between September 16 and April 30 while regularly attending secondary school.
  • Increases the credit amount by redesignating existing subparagraphs and removing the word “summer,” making the credit available year‑round.
  • Adds a new credit for at‑risk youth, defined as individuals ages 16‑25 who are not regularly attending school, not recently employed, and lack basic skills, or eligible foster children ages 16‑21.
  • Applies these credit changes to employees hired after the law’s enactment.
  • Extends the expiration date for empowerment‑zone designations from December 31, 2016 to December 31, 2019 and allows nominations to be updated with new termination dates.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2620-2621)

April 27, 2017

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SenateIntro Referral

Introduced in Senate

April 27, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2620-2621)

April 27, 2017

Floor Debate

6 members

What members said about S. 983 on the floor

1 Republican5 Democrats
Jeff Merkley
Sen. Jeff MerkleyD-OR · Apr 27, 2017

Mr. President, today I rise to address the important urgency of addressing climate change. Across the country, we are seeing the impacts of the warmer climate, and it is having devastating…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Apr 27, 2017

Mr. President, over the past few years, the national headlines have been dominated by stories about the high cost of pharmaceuticals. We have seen jaw-dropping examples, such as the unconscionable…

Ron Wyden
Sen. Ron WydenD-OR · Apr 27, 2017

Mr. President. Every day, Social Security provides vital benefits to millions of Americans who worked and paid into the system. To ensure workers would receive full access to these fundamental…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Apr 27, 2017

Mr. President, I wish to introduce the Medicare Home Health Flexibility Act of 2017. I am pleased that my colleague, the senior Senator from Nevada, Mr. Heller, has agreed to cosponsor this…

Steve Daines
Sen. Steve DainesR-MT · Apr 27, 2017

Mr. President, I ask unanimous consent that the text of the legislation to amend the Internal Revenue Code of 1986 to permanently extend the Indian coal production tax credit be printed in the Record.

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Richard J. Durbin
Sen. Richard J. DurbinD-IL · Apr 27, 2017

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Apr 27, 2017

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued April 27, 2017

II

115th CONGRESS

1st Session

S. 983

IN THE SENATE OF THE UNITED STATES

April 27, 2017

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.

1.

Short title

This Act may be cited as the Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act.

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), and inserting , and; and

(C)

by 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.

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, 2016 and inserting December 31, 2019.

(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.