What does Preamble of HR 2507 do?

This bill proposes to amend the Internal Revenue Code of 1986. The amendment concerns the work opportunity credit for certain youth employees.

What does SHORT TITLE. of HR 2507 do?

This bill is formally titled the Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025.

What does MODIFICATION AND EXTENSION OF WORK OPPORTUNITY CREDIT FOR of HR 2507 do?

This section modifies and extends the Work Opportunity Credit (WOC) for certain youth employees. It expands the credit to include year-round employment for individuals who will be employed for no more than 20 hours per week during the school year. The credit amount is adjusted, and conforming amendments are made to related sections of the Internal Revenue Code. A new category, 'disconnected youth,' is added to qualify for the WOC. A 'disconnected youth' is defined as an individual between 16 and 25 who has not regularly attended school or been regularly employed in the six months preceding the hiring date, or an eligible foster child. The amendments apply to individuals who begin work after the enactment of this Act.

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Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025 — HR. 2507

Last updated: 3/31/2025 · Introduced: 3/31/2025

Author: Robin Kelly (D-IL)

TL;DR (AI)

This bill expands the Work Opportunity Credit to include year-round employment for individuals working no more than 20 hours per week during the school year.
It establishes a new category of 'disconnected youth' (ages 16-25 who are not regularly attending school or employed, or eligible foster children) to qualify for the credit.
The bill adjusts the credit amount and applies to individuals who begin work after its enactment.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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