1. Short title This Act may be cited as the Helping to Encourage Real Opportunities (HERO) for Youth Act of 2023 . 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), ; (C) by striking the period at the end of clause (ii) (as so redesignated) and inserting , and ; and (D) 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 subparagraphs (A); (ii) in subparagraph (B), as redesignated by paragraph (2), by striking subparagraph (A)(iv) and inserting subparagraph (A)(ii)