,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bhde  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bj1 #bjai,ms4  
,kelly of ,illinois introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to modify the work      
opportunity credit for certain youth    
employees1 and to extend empowerment    
zones4  #a4 ,short title ,this ,act may 
be cited as the ,helping to ,encourage  
,real ,opportunities 7,,hero7 for       
,at-,risk ,youth ,act4  #b4             
,modification and extension of work     
opportunity credit for certain youth    
employees  7a7 ,expansion of credit for 
summer youth  7#a7 ,credit allowed for  
year-round employment ,section          
#ea7;d77#g77;,a7 of the ,internal       
,revenue ,code of #aihf is amended--    
7,a7 by striking clauses 7i7 and 7iii7  
and redesignating clauses 7ii7 and 7iv7 
as clauses 7i7 and 7ii71 respectively1  
7,b7 in clause 7i7 7as so redesignated71

 by striking 7or if later1 on ,may #a of
 the calendar year involved71 and       
inserting 1 and1 and  7,c7 by adding at 
the end the following new clause3  7iii7
 who will be employed for not more than 
#bj hours per week during any period    
between ,september #af and ,april #cj in
 which such individual is regularly     
attending any secondary school4  4  7#b7
 ,increase in credit amount ,section    
#ea7;d77#g7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
subparagraph 7,b7 and by redesignating  
subparagraph 7,c7 as subparagraph 7,b74 
7#c7 ,conforming amendments  7,a7       
,subparagraph 7,f7 of section           
#ea7;d77#a7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
summer4  7,b7 ,paragraph 7#g7 of section
 #ea7;d7 of such ,code is amended--  7i7
 by striking summer each place it       
appears in subparagraph 7,a71  7ii7 in  
subparagraph 7,b71 as redesignated by   
paragraph 7#b71 by striking subparagraph
 7,a77iv7 and inserting subparagraph    

7,a77ii71 and  7iii7 by striking summer 
in the heading thereof4  7b7 ,credit for
 at-,risk youth  7#a7 ,in general       
,paragraph 7#a7 of section #ea7;d7 of   
the ,internal ,revenue ,code of #aihf is
 amended by striking or at the end of   
subparagraph 7,i71 by striking the      
period at the end of subparagraph 7,j7  
and inserting 1 or1 and by adding at the
 end the following new subparagraph3    
7,k7 an at-risk youth4  4  7#b7 ,at-risk
 youth ,paragraph 7#ad7 of section      
#ea7;d7 of such ,code is amended to read
 as follows3  7#ad7 ,at-risk youth ,the 
term at-risk youth means any individual 
who is certified by the designated local
 agency-- 7,a7 as--  7i7 having attained
 age #af but not age #be on the hiring  
date1  7ii7 not regularly attending any 
secondary1 technical1 or post-secondary 
school during the #f-month period       
preceding the hiring date1  7iii7 not   
regularly employed during such #f-month 
period1 and  7iv7 not readily employable
 by reason of lacking a sufficient      

number of basic skills1 or  7,b7 as--   
7i7 having attained age #af but not age 
#ba on the hiring date1 and  7ii7 an    
eligible foster child 7as defined in    
section #aeb7;f77#a77;,c77 who was in   
foster care during the #ab-month period 
ending on the hiring date4  4  7c7      
,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 ,act4 
#c4 ,extension of empowerment zones  7a7
 ,in general ,section                   
#acia7;d77#a77;,a77i7 of the ,internal  
,revenue ,code of #aihf is amended by   
striking ,december #ca1 #bjag and       
inserting ,december #ca1 #bjbj4  7b7    
,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 7,a77i7 of section      
#acia7;d77#a7 of the ,internal ,revenue 

,code of #aihf 7as in effect before the 
enactment of this ,act71 subparagraph   
7,b7 of such section shall not apply    
with respect to such designation if1    
after the date of the enactment of this 
section1 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 7or the ,secretary's designee7
 may provide4