S. 1550Senate116th Congress (2019-2021)In Committee

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019

Introduced May 20, 2019

AI-Generated Summary

Updated April 14, 2026 at 5:20 AM UTC

The HERO for At‑Risk Youth Act changes the federal Work Opportunity Tax Credit to make it easier for employers to claim the credit for young workers, especially those in school during the school year and those considered at‑risk or in foster care. It also raises the credit amount and defines who qualifies as at‑risk youth. Additionally, the bill extends the deadline for designated empowerment zones, allowing those tax‑benefit areas to continue through the end of 2020.

Key Provisions

  • Expands the Work Opportunity Tax Credit so that employers can claim it for youth who work up to 20 hours per week between September 16 and April 30 while regularly attending secondary school.
  • Increases the amount of the credit for qualifying youth employment.
  • Adds a new category of “at‑risk youth” to the credit, defined as individuals aged 16‑25 who are not regularly attending school, not recently employed, and lack basic skills, or as eligible foster children aged 16‑21 who were in foster care during the prior year.
  • Applies the credit changes to employees hired after the law’s enactment.
  • Extends the expiration date for existing empowerment zones from December 31, 2017 to December 31, 2020, and clarifies how termination dates in zone nominations can be updated.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text: CR S2967)

May 20, 2019

View full timeline
SenateIntro Referral

Introduced in Senate

May 20, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S2967)

May 20, 2019

Floor Debate

4 members

What members said about S. 1550 on the floor

1 Republican3 Democrats
Mitch McConnell
Sen. Mitch McConnellR-KY · May 20, 2019

Mr. President, today, I am introducing Federal legislation to make 21 the new minimum age for purchasing any tobacco product anywhere in the United States. Let me say that again--a new age nationwide…

Tim Kaine
Sen. Tim KaineD-VA · May 20, 2019

Mr. President, I rise to support the words of my colleague, Leader McConnell, and to thank him for working on this important piece of legislation, the Tobacco-Free Youth Act. I will offer some…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · May 20, 2019

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

Charles E. Schumer
Sen. Charles E. SchumerD-NY · May 20, 2019

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 · May 20, 2019

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

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued May 20, 2019

II

116th CONGRESS

1st Session

S. 1550

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.

1.

Short title

This Act may be cited as the Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019.

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.

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.