,,ii  #aahth ,,congress  #ast ,session  
,s4 #abgf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #be1    
#bjbc,mr4 ,durbin 7for himself and ,ms4 
,duckworth7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to modify the work opportunity
 credit for certain youth employees4    
#a4 ,short title ,this ,act may be cited
 as the ,helping to ,encourage ,real    
,opportunities 7,,hero7 for ,youth ,act 
of #bjbc4  #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      
respectively2  7,b7 in clause 7i7 7as so
 redesignated71 by striking 7or if      

later1 on ,may #a of the calendar year  
involved712  7,c7 by striking the period
 at the end of clause 7ii7 7as so       
redesignated7 and inserting 1 and2 and  
7,d7 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 subparagraphs 7,a72 
7ii7 in subparagraph 7,b71 as           
redesignated by paragraph 7#b71 by      

striking subparagraph 7,a77iv7 and      
inserting subparagraph 7,a77ii72 and    
7iii7 by striking summer in the heading 
thereof4  7b7 ,credit for disconnected  
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 disconnected 
youth4  4  7#b7 ,disconnected youth     
,paragraph 7#ad7 of section #ea7;d7 of  
such ,code is amended to read as        
follows3  7#ad7 ,disconnected youth ,the
 term disconnected youth means any      
individual who-- 7,a7 7i7 is certified  
by the designated local agency as having
 attained age #af but not age #be on the
 hiring date1 and  7ii7 has             
self-certified 7on a form prescribed by 
the ,secretary7 that such individual--  
7,i7 has not regularly attended any     
secondary1 technical1 or post-secondary 

school during the #f-month period       
preceding the hiring date1  7,,ii7 has  
not been regularly employed during such 
#f-month period1 and  7,,iii7 is not    
readily employable by reason of lacking 
a sufficient number of basic skills1 or 
7,b7 is certified by the designated     
local agency 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