The "Helping to Encourage Real Opportunities (HERO) for Youth Act of 2025" modifies the Work Opportunity Tax Credit (WOTC) to expand its applicability for youth employees. It removes the "summer" designation, allowing employers to claim the credit for year-round employment of youth, including those attending secondary school part-time during the academic year, and increases the credit amount for these hires. Additionally, the Act establishes a new eligible category under the WOTC called " disconnected youth ." This category includes individuals aged 16 to 24 who, for the six months prior to hiring, have not regularly attended school or been employed, and lack sufficient basic skills. It also covers eligible foster children aged 16 to 20 who were in foster care during the 12 months preceding their hiring date. These changes apply to individuals beginning work after the bill's enactment.