Helping to Encourage Real Opportunities (HERO) for Youth Act of 2023

This bill expands a tax credit for employers hiring certain youth by allowing year-round eligibility (not just summer) and creating a new category for "disconnected youth." It increases the credit amount for qualifying hires and defines disconnected youth as individuals aged 16-25 who haven't attended school or worked regularly for six months, or foster youth aged 16-21. Employers hiring these youth will receive the tax credit for work performed between September 16 and April 30, in addition to summer months. The changes apply to hires after the bill's enactment date.