This bill significantly modifies and extends the work opportunity credit under the Internal Revenue Code. It expands the credit for youth employees by removing the previous "summer" restriction, allowing employers to claim the credit for year-round employment. This includes students working up to 20 hours per week during the school year (September 16 to April 30), thereby broadening the scope of the existing youth employment credit. A key new provision introduces a category for "disconnected youth" to qualify for the credit. This includes individuals aged 16 to 24 who have not regularly attended school or been regularly employed in the preceding six months and lack sufficient basic skills. Additionally, it covers eligible foster children aged 16 to 20 who were in foster care within the 12 months prior to their hiring date, aiming to incentivize employment for these vulnerable young people.