Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act
This bill modifies the work opportunity tax credit to
An "at-risk youth" is any individual who is certified by the designated local agency as
The term also includes individuals who have been certified as having attained the age of 16 but not age 21 on the hiring date and as an eligible foster child who was in foster care during the 12-month period ending on the hiring date.
The bill also extends until December 31, 2020, the designation period for certain tax-favored empowerment zones.