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

S 1276 expands tax credits for employers hiring young workers. It allows year-round employment (not just summer) to qualify for the credit and increases the credit amount. The bill also creates a new credit specifically for "disconnected youth" - defined as individuals aged 16-25 not attending school or working regularly who lack basic skills, or foster youth aged 16-21 who were in foster care. This directly affects employers hiring these youth and aims to encourage job opportunities for vulnerable young people.