; 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 age 25 on the hiring date, (ii) as not regularly attending any secondary, technical, or post-secondary school during the 6-month period preceding the hiring date, (iii) as not regularly employed during such 6-month period, and (iv) as not readily employable by reason of lacking a sufficient number of basic skills, or (B) as— (i) having attained age 16 but not age 21 on the hiring date, and (ii) an eligible foster child (as defined in section 152(f)(1)(C)) who was in foster care during the 12-month period ending on the hiring date. . (c) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this Act. 3. Extension of empowerment zones (a) In general Section 1391(d)(1)(A)(i) of the Internal Revenue Code of 1986 is amended by striking December 31, 2016 and inserting December 31, 2019 . (b) Treatment of certain termination dates specified in nominations In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section, the entity which made such nomination amends