1. Short title This Act may be cited as the Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act . 2. Modification and extension of work opportunity credit for certain youth employees (a) Expansion of credit for summer youth (1) Credit allowed for year-round employment Section 51(d)(7)(A) of the Internal Revenue Code of 1986 is amended— (A) by striking clauses (i) and (iii) and redesignating clauses (ii) and (iv) as clauses (i) and (ii), respectively, (B) in clause (i) (as so redesignated), by striking (or if later, on May 1 of the calendar year involved), and inserting , and , and (C) by adding at the end the following new clause: (iii) who will be employed for not more than 20 hours per week during any period between September 16 and April 30 in which such individual is regularly attending any secondary school. . (2) Increase in credit amount Section 51(d)(7) of the Internal Revenue Code of 1986 is amended by striking subparagraph (B) and by redesignating subparagraph (C) as subparagraph (B). (3) Conforming amendments (A) Subparagraph (F) of section 51(d)(1) of the Internal Revenue Code of 1986 is amended by striking summer . (B) Paragraph (7) of section 51(d) of such Code is amended— (i) by striking summer each place it appears in subparagraph (A), (ii) in subparagraph (B), as redesignated by paragraph (2), by striking subparagraph (A)(iv) and inserting subparagraph (A)(ii) , and (iii) by striking summer in the heading thereof. (b) Credit for at-Risk youth (1) In general Paragraph (1) of section 51(d) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting , or , and by adding at the end the following new subparagraph: (K) an at-risk youth. . (2) At-risk youth Paragraph (14) of section 51(d) of such Code is amended to read as follows: (14) At-risk youth The term at-risk youth means any individual who is certified by the designated local agency— (A) as— (i) having attained age 16 but not