S.1210

Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025 modifies the work opportunity tax credit.

The Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025 amends the Internal Revenue Code to modify the work opportunity credit for certain youth employees. It expands the credit for summer youth to allow for year-round employment and increases the credit amount. It also introduces a credit for disconnected youth, defined as individuals who meet certain age and employment criteria. The changes apply to individuals who begin work for the employer after the enactment of this Act.