To amend the Internal Revenue Code of 1986 to expand the work opportunity tax credit to include disconnected youth.

Amends the Internal Revenue Code to allow the work opportunity tax credit for the employment of a disconnected youth. Defines "disconnected youth" as an individual: (1) between the ages of 16 and 25 on the hiring date; (2) not regularly employed or attending a school during the six-month period before the hiring date; and (3) not readily employable due to a lack of basic skills.