S. 1276Senate118th Congress (2023-2025)In Committee

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

AI-Generated Summary

Updated January 20, 2026 at 6:35 AM UTC

The HERO for Youth Act of 2023 changes the federal work opportunity tax credit to better support young workers. It expands the credit to cover year‑round employment and adds a new credit for youth who work up to 20 hours a week between September 16 and April 30 while attending school. The bill also creates a credit for "disconnected" youth – ages 16 to 24 who are not in school, not regularly employed, and lack basic skills, as well as certain foster‑care youth. The changes apply to employees hired after the law takes effect.

Key Provisions

Expands the work opportunity credit to include year‑round employment and adds a new credit for youth working up to 20 hours per week between Sep 16 and Apr 30 while enrolled in secondary school.
Increases the credit amount by redesignating existing subparagraphs (no specific dollar change detailed in the text).
Creates a new credit for "disconnected youth," defined as individuals aged 16‑24 who have not attended school, have not been regularly employed in the prior six months, and lack basic skills, or are eligible foster children aged 16‑20.
Updates related language in the Internal Revenue Code to remove references to "summer" and align with the expanded credit provisions.
Effective for employees who begin work after the enactment date.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text: CR S1347)

Finance Committee

April 25, 2023

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SenateIntro Referral

Introduced in Senate

April 25, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S1347)

Finance Committee

April 25, 2023

Floor Debate

3 members

What members said about S. 1276 on the floor

1 Republican2 Democrats

Sen. Jack ReedD-RI · Apr 25, 2023

Madam President, I am pleased to introduce the bipartisan Strengthening Research in Adult Education Act with my colleague, Senator Young. We are in urgent need of identifying and disseminating…

Madam President, I am pleased to introduce the bipartisan Strengthening Research in Adult Education Act with my colleague, Senator Young. We are in urgent need of identifying and disseminating innovative and effective methods for supporting adult learners. Our legislation will ensure that there is a strong research base to improve educational programs for adults seeking to advance their literacy, numeracy, and digital and information literacy skills.

The most recent data from the Program for the International Assessment of Adult Competencies show an urgent need for action in adult education, with an estimated 18 percent of adults ages 16 to 65 in the United States performing at the lowest levels of literacy; 28 percent at the lowest levels of numeracy; and 23 percent at the lowest levels of digital problem solving. This is a dire situation. These are essential skills for postsecondary education and the workplace. Beyond their value in the labor market, these skills are also correlated with health and civic participation, making adult education critically important to the health and well-being of our people, our economy, and our democracy.

In Rhode Island, it is estimated that more than 84,000 working-age adults have less than a high school education. Nearly 65,000 have limited English proficiency. Yet we are reaching just over 5,000 through the current adult education program. Clearly, we need more resources and innovative, research-based ways to reach more people.

The Strengthening Research in Adult Education Act will provide a critical foundation for improving the effectiveness and reach of adult education programs by ensuring that adult education is included in our national education research priorities. Specifically, the Strengthening Research in Adult Education Act will amend the Education Sciences Reform Act to require the Institute for Education Sciences and the National Center for Education Statistics to collect data and carry out research on successful State and local adult education and literacy activities, the characteristics and academic achievement of adult learners, and access to and opportunity for adult education, including digital and information literacy skills development, in communities across the country. It will also ensure that the Institute of Education Sciences draws on the expertise of adult educators when developing policies and priorities. Finally, the legislation will require that at least one research center focus on adult education.

These straightforward amendments to the Education Sciences Reform Act will go a long way to strengthening the research base that will support the improvement of adult education across the country. I was pleased to work with the adult education community and particularly the Coalition on Adult Basic Education and the National Coalition for Literacy in developing this legislation. I urge my colleagues to support the Strengthening Research in Adult Education Act and to work with me to ensure that its provisions are included in the reauthorization of the Education Sciences Reform Act.

Sen. Richard J. DurbinD-IL · Apr 25, 2023

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

Sen. Mitch McConnellR-KY · Apr 25, 2023

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

Sen. Richard J. DurbinD-IL · Apr 25, 2023

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

Bill Text

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Introduced in SenateIssued April 25, 2023

118th CONGRESS

1st Session

S. 1276

IN THE SENATE OF THE UNITED STATES

April 25, 2023

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.

Short title

This Act may be cited as the Helping to Encourage Real Opportunities (HERO) for Youth Act of 2023.

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 disconnected 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 disconnected youth.

(2)

Disconnected youth

Paragraph (14) of section 51(d) of such Code is amended to read as follows:

(14)

Disconnected youth

The term disconnected youth means any individual who—

(A)

(i)

is certified by the designated local agency as having attained age 16 but not age 25 on the hiring date, and

(ii)

has self-certified (on a form prescribed by the Secretary) that such individual—

(I)

has not regularly attended any secondary, technical, or post-secondary school during the 6-month period preceding the hiring date,

(II)

has not been regularly employed during such 6-month period, and

(III)

is not readily employable by reason of lacking a sufficient number of basic skills, or

(B)

is certified by the designated local agency 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.