| Old | New | Differences | |
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| 1 | - | ||
| 1 | + | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Senate Bill No. 624Introduced by Senator Caballero(Coauthor: Senator Ashby)February 20, 2025 An act to add Section 10618.7 to the Welfare and Institutions Code, relating to public social services. LEGISLATIVE COUNSEL'S DIGESTSB 624, as introduced, Caballero. Nonminor dependents: tax guidance.Existing law establishes the Independent Living Program (ILP), that, among its purposes, provides training in daily living skills, budgeting, locating and maintaining housing, and career planning for foster youth up to 21 years of age. Existing federal law authorizes a state, under certain circumstances, to expand eligibility for the ILP to former foster youth who have not attained 23 years of age. Existing law requires the State Department of Social Services, with the approval of the federal government, to amend the foster care state plan to permit all eligible children to be served by the ILP up to 21 years of age.The Personal Income Tax Law allows a refundable foster youth tax credit for taxable years beginning on or after January 1, 2022, to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided.This bill would require, no later than July 1, 2026, the department to issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit. The bill would require the guidance to be updated as needed and reissued no less than every 2 years. The bill would specify the information to be included in the guidance issued, including, but not limited to, a description of the foster youth tax credit, outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit, and opportunities to partner with local Volunteer Income Tax Assistance sites. The bill would require county welfare departments and juvenile probation departments to annually send by mail to every nonminor dependent information about filing state and federal income tax returns and, among other things, the foster youth tax credit and information about local Volunteer Income Tax Assistance sites, as specified. By increasing the duties of county welfare departments and juvenile probation departments, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 10618.7 is added to the Welfare and Institutions Code, to read:10618.7. (a) (1) No later than July 1, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit, as described in Section 17052.2 of Revenue and Taxation Code.(2) This guidance shall be updated as needed and reissued no less than every two years thereafter.(3) The guidance issued pursuant to this subdivision shall include, but not be limited to, all of the following:(A) A description of the foster youth tax credit.(B) The mailing requirement described in subdivision (b).(C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit.(D) Opportunities to partner with local volunteer income tax assistance sites.(E) Hosting workshops for foster youth to educate them about tax filing through the Independent Living Program or community-based organizations.(F) Hosting workshops through the Independent Living Program or community-based organizations to assist foster youth with filing their taxes, in partnership with a local Volunteer Income Tax Assistance site certified by the Internal Revenue Service.(G) Resources available from stakeholders or state agencies to aid with executing strategies described in paragraphs (B) through (F), inclusive.(b) (1) The county welfare department and juvenile probation department shall annually send by mail to every nonminor dependent information about filing state and federal income tax returns and the foster youth tax credit.(2) The mailing pursuant to this subdivision shall occur between December 1 and January 31, inclusive, of each year.(3) The mailing pursuant to this subdivision shall include, but not be limited to, all of the following information:(A) Eligibility requirements for the foster youth tax credit pursuant to subdivision (c) of Section 17052.2 of the Revenue and Taxation Code.(B) The maximum amount of the foster youth tax credit for the forthcoming tax season pursuant to paragraph (2) of subdivision (a) of Section 17052.2 of the Revenue and Taxation Code.(C) The availability of other tax credits, including, but not limited to, state and federal earned income tax credits, the federal Child Tax Credit and state Young Child Tax Credit, the federal Child and Dependent Care Credit and state Child and Dependent Care Expenses Credit, the federal American Opportunity Tax Credit, the federal Lifetime Learning Credit, and the state Renters Credit.(D) The location of and how to set up an appointment with or otherwise receive services from local Volunteer Income Tax Assistance sites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties.(E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost. SEC. 2. To the extent that this act has an overall effect of increasing the costs already borne by a local agency for programs or levels of service mandated by the 2011 Realignment Legislation within the meaning of Section 36 of Article XIII of the California Constitution, it shall apply to local agencies only to the extent that the state provides annual funding for the cost increase. Any new program or higher level of service provided by a local agency pursuant to this act above the level for which funding has been provided shall not require a subvention of funds by the state or otherwise be subject to Section 6 of Article XIIIB of the California Constitution. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Senate Bill No. 624Introduced by Senator Caballero(Coauthor: Senator Ashby)February 20, 2025 An act to add Section 10618.7 to the Welfare and Institutions Code, relating to public social services. LEGISLATIVE COUNSEL'S DIGESTSB 624, as introduced, Caballero. Nonminor dependents: tax guidance.Existing law establishes the Independent Living Program (ILP), that, among its purposes, provides training in daily living skills, budgeting, locating and maintaining housing, and career planning for foster youth up to 21 years of age. Existing federal law authorizes a state, under certain circumstances, to expand eligibility for the ILP to former foster youth who have not attained 23 years of age. Existing law requires the State Department of Social Services, with the approval of the federal government, to amend the foster care state plan to permit all eligible children to be served by the ILP up to 21 years of age.The Personal Income Tax Law allows a refundable foster youth tax credit for taxable years beginning on or after January 1, 2022, to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided.This bill would require, no later than July 1, 2026, the department to issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit. The bill would require the guidance to be updated as needed and reissued no less than every 2 years. The bill would specify the information to be included in the guidance issued, including, but not limited to, a description of the foster youth tax credit, outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit, and opportunities to partner with local Volunteer Income Tax Assistance sites. The bill would require county welfare departments and juvenile probation departments to annually send by mail to every nonminor dependent information about filing state and federal income tax returns and, among other things, the foster youth tax credit and information about local Volunteer Income Tax Assistance sites, as specified. By increasing the duties of county welfare departments and juvenile probation departments, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES | |
| 4 | 4 | ||
| 5 | - | Amended IN Senate March 27, 2025 | |
| 6 | 5 | ||
| 7 | - | Amended IN Senate March 27, 2025 | |
| 6 | + | ||
| 7 | + | ||
| 8 | 8 | ||
| 9 | 9 | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION | |
| 10 | 10 | ||
| 11 | 11 | Senate Bill | |
| 12 | 12 | ||
| 13 | 13 | No. 624 | |
| 14 | 14 | ||
| 15 | - | Introduced by Senator Caballero(Coauthor: Senator Ashby) | |
| 15 | + | Introduced by Senator Caballero(Coauthor: Senator Ashby)February 20, 2025 | |
| 16 | 16 | ||
| 17 | - | Introduced by Senator Caballero(Coauthor: Senator Ashby) | |
| 17 | + | Introduced by Senator Caballero(Coauthor: Senator Ashby) | |
| 18 | 18 | February 20, 2025 | |
| 19 | 19 | ||
| 20 | 20 | An act to add Section 10618.7 to the Welfare and Institutions Code, relating to public social services. | |
| 21 | 21 | ||
| 22 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 23 | 23 | ||
| 24 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 25 | 25 | ||
| 26 | - | SB 624, as | |
| 26 | + | SB 624, as introduced, Caballero. Nonminor dependents: tax guidance. | |
| 27 | 27 | ||
| 28 | - | Existing law establishes the Independent Living Program (ILP), that, among its purposes, provides training in daily living skills, budgeting, locating and maintaining housing, and career planning for foster youth up to 21 years of age. Existing federal law authorizes a state, under certain circumstances, to expand eligibility for the ILP to former foster youth who have not attained 23 years of age. Existing law requires the State Department of Social Services, with the approval of the federal government, to amend the foster care state plan to permit all eligible children to be served by the ILP up to 21 years of age.The Personal Income Tax Law allows a refundable foster youth tax credit for taxable years beginning on or after January 1, 2022, to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided.This bill would require, | |
| 28 | + | Existing law establishes the Independent Living Program (ILP), that, among its purposes, provides training in daily living skills, budgeting, locating and maintaining housing, and career planning for foster youth up to 21 years of age. Existing federal law authorizes a state, under certain circumstances, to expand eligibility for the ILP to former foster youth who have not attained 23 years of age. Existing law requires the State Department of Social Services, with the approval of the federal government, to amend the foster care state plan to permit all eligible children to be served by the ILP up to 21 years of age.The Personal Income Tax Law allows a refundable foster youth tax credit for taxable years beginning on or after January 1, 2022, to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided.This bill would require, no later than July 1, 2026, the department to issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit. The bill would require the guidance to be updated as needed and reissued no less than every 2 years. The bill would specify the information to be included in the guidance issued, including, but not limited to, a description of the foster youth tax credit, outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit, and opportunities to partner with local Volunteer Income Tax Assistance sites. The bill would require county welfare departments and juvenile probation departments to annually send by mail to every nonminor dependent information about filing state and federal income tax returns and, among other things, the foster youth tax credit and information about local Volunteer Income Tax Assistance sites, as specified. By increasing the duties of county welfare departments and juvenile probation departments, this bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason. | |
| 29 | 29 | ||
| 30 | 30 | Existing law establishes the Independent Living Program (ILP), that, among its purposes, provides training in daily living skills, budgeting, locating and maintaining housing, and career planning for foster youth up to 21 years of age. Existing federal law authorizes a state, under certain circumstances, to expand eligibility for the ILP to former foster youth who have not attained 23 years of age. Existing law requires the State Department of Social Services, with the approval of the federal government, to amend the foster care state plan to permit all eligible children to be served by the ILP up to 21 years of age. | |
| 31 | 31 | ||
| 32 | 32 | The Personal Income Tax Law allows a refundable foster youth tax credit for taxable years beginning on or after January 1, 2022, to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. | |
| 33 | 33 | ||
| 34 | - | This bill would require, | |
| 34 | + | This bill would require, no later than July 1, 2026, the department to issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit. The bill would require the guidance to be updated as needed and reissued no less than every 2 years. The bill would specify the information to be included in the guidance issued, including, but not limited to, a description of the foster youth tax credit, outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit, and opportunities to partner with local Volunteer Income Tax Assistance sites. The bill would require county welfare departments and juvenile probation departments to annually send by mail to every nonminor dependent information about filing state and federal income tax returns and, among other things, the foster youth tax credit and information about local Volunteer Income Tax Assistance sites, as specified. By increasing the duties of county welfare departments and juvenile probation departments, this bill would impose a state-mandated local program. | |
| 35 | 35 | ||
| 36 | 36 | The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. | |
| 37 | 37 | ||
| 38 | 38 | This bill would provide that no reimbursement is required by this act for a specified reason. | |
| 39 | 39 | ||
| 40 | 40 | ## Digest Key | |
| 41 | 41 | ||
| 42 | 42 | ## Bill Text | |
| 43 | 43 | ||
| 44 | - | The people of the State of California do enact as follows:SECTION 1. Section 10618.7 is added to the Welfare and Institutions Code, to read:10618.7. (a) (1) | |
| 44 | + | The people of the State of California do enact as follows:SECTION 1. Section 10618.7 is added to the Welfare and Institutions Code, to read:10618.7. (a) (1) No later than July 1, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit, as described in Section 17052.2 of Revenue and Taxation Code.(2) This guidance shall be updated as needed and reissued no less than every two years thereafter.(3) The guidance issued pursuant to this subdivision shall include, but not be limited to, all of the following:(A) A description of the foster youth tax credit.(B) The mailing requirement described in subdivision (b).(C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit.(D) Opportunities to partner with local volunteer income tax assistance sites.(E) Hosting workshops for foster youth to educate them about tax filing through the Independent Living Program or community-based organizations.(F) Hosting workshops through the Independent Living Program or community-based organizations to assist foster youth with filing their taxes, in partnership with a local Volunteer Income Tax Assistance site certified by the Internal Revenue Service.(G) Resources available from stakeholders or state agencies to aid with executing strategies described in paragraphs (B) through (F), inclusive.(b) (1) The county welfare department and juvenile probation department shall annually send by mail to every nonminor dependent information about filing state and federal income tax returns and the foster youth tax credit.(2) The mailing pursuant to this subdivision shall occur between December 1 and January 31, inclusive, of each year.(3) The mailing pursuant to this subdivision shall include, but not be limited to, all of the following information:(A) Eligibility requirements for the foster youth tax credit pursuant to subdivision (c) of Section 17052.2 of the Revenue and Taxation Code.(B) The maximum amount of the foster youth tax credit for the forthcoming tax season pursuant to paragraph (2) of subdivision (a) of Section 17052.2 of the Revenue and Taxation Code.(C) The availability of other tax credits, including, but not limited to, state and federal earned income tax credits, the federal Child Tax Credit and state Young Child Tax Credit, the federal Child and Dependent Care Credit and state Child and Dependent Care Expenses Credit, the federal American Opportunity Tax Credit, the federal Lifetime Learning Credit, and the state Renters Credit.(D) The location of and how to set up an appointment with or otherwise receive services from local Volunteer Income Tax Assistance sites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties.(E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost. SEC. 2. To the extent that this act has an overall effect of increasing the costs already borne by a local agency for programs or levels of service mandated by the 2011 Realignment Legislation within the meaning of Section 36 of Article XIII of the California Constitution, it shall apply to local agencies only to the extent that the state provides annual funding for the cost increase. Any new program or higher level of service provided by a local agency pursuant to this act above the level for which funding has been provided shall not require a subvention of funds by the state or otherwise be subject to Section 6 of Article XIIIB of the California Constitution. | |
| 45 | 45 | ||
| 46 | 46 | The people of the State of California do enact as follows: | |
| 47 | 47 | ||
| 48 | 48 | ## The people of the State of California do enact as follows: | |
| 49 | 49 | ||
| 50 | - | SECTION 1. Section 10618.7 is added to the Welfare and Institutions Code, to read:10618.7. (a) (1) | |
| 50 | + | SECTION 1. Section 10618.7 is added to the Welfare and Institutions Code, to read:10618.7. (a) (1) No later than July 1, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit, as described in Section 17052.2 of Revenue and Taxation Code.(2) This guidance shall be updated as needed and reissued no less than every two years thereafter.(3) The guidance issued pursuant to this subdivision shall include, but not be limited to, all of the following:(A) A description of the foster youth tax credit.(B) The mailing requirement described in subdivision (b).(C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit.(D) Opportunities to partner with local volunteer income tax assistance sites.(E) Hosting workshops for foster youth to educate them about tax filing through the Independent Living Program or community-based organizations.(F) Hosting workshops through the Independent Living Program or community-based organizations to assist foster youth with filing their taxes, in partnership with a local Volunteer Income Tax Assistance site certified by the Internal Revenue Service.(G) Resources available from stakeholders or state agencies to aid with executing strategies described in paragraphs (B) through (F), inclusive.(b) (1) The county welfare department and juvenile probation department shall annually send by mail to every nonminor dependent information about filing state and federal income tax returns and the foster youth tax credit.(2) The mailing pursuant to this subdivision shall occur between December 1 and January 31, inclusive, of each year.(3) The mailing pursuant to this subdivision shall include, but not be limited to, all of the following information:(A) Eligibility requirements for the foster youth tax credit pursuant to subdivision (c) of Section 17052.2 of the Revenue and Taxation Code.(B) The maximum amount of the foster youth tax credit for the forthcoming tax season pursuant to paragraph (2) of subdivision (a) of Section 17052.2 of the Revenue and Taxation Code.(C) The availability of other tax credits, including, but not limited to, state and federal earned income tax credits, the federal Child Tax Credit and state Young Child Tax Credit, the federal Child and Dependent Care Credit and state Child and Dependent Care Expenses Credit, the federal American Opportunity Tax Credit, the federal Lifetime Learning Credit, and the state Renters Credit.(D) The location of and how to set up an appointment with or otherwise receive services from local Volunteer Income Tax Assistance sites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties.(E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost. | |
| 51 | 51 | ||
| 52 | 52 | SECTION 1. Section 10618.7 is added to the Welfare and Institutions Code, to read: | |
| 53 | 53 | ||
| 54 | 54 | ### SECTION 1. | |
| 55 | 55 | ||
| 56 | - | 10618.7. (a) (1) | |
| 56 | + | 10618.7. (a) (1) No later than July 1, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit, as described in Section 17052.2 of Revenue and Taxation Code.(2) This guidance shall be updated as needed and reissued no less than every two years thereafter.(3) The guidance issued pursuant to this subdivision shall include, but not be limited to, all of the following:(A) A description of the foster youth tax credit.(B) The mailing requirement described in subdivision (b).(C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit.(D) Opportunities to partner with local volunteer income tax assistance sites.(E) Hosting workshops for foster youth to educate them about tax filing through the Independent Living Program or community-based organizations.(F) Hosting workshops through the Independent Living Program or community-based organizations to assist foster youth with filing their taxes, in partnership with a local Volunteer Income Tax Assistance site certified by the Internal Revenue Service.(G) Resources available from stakeholders or state agencies to aid with executing strategies described in paragraphs (B) through (F), inclusive.(b) (1) The county welfare department and juvenile probation department shall annually send by mail to every nonminor dependent information about filing state and federal income tax returns and the foster youth tax credit.(2) The mailing pursuant to this subdivision shall occur between December 1 and January 31, inclusive, of each year.(3) The mailing pursuant to this subdivision shall include, but not be limited to, all of the following information:(A) Eligibility requirements for the foster youth tax credit pursuant to subdivision (c) of Section 17052.2 of the Revenue and Taxation Code.(B) The maximum amount of the foster youth tax credit for the forthcoming tax season pursuant to paragraph (2) of subdivision (a) of Section 17052.2 of the Revenue and Taxation Code.(C) The availability of other tax credits, including, but not limited to, state and federal earned income tax credits, the federal Child Tax Credit and state Young Child Tax Credit, the federal Child and Dependent Care Credit and state Child and Dependent Care Expenses Credit, the federal American Opportunity Tax Credit, the federal Lifetime Learning Credit, and the state Renters Credit.(D) The location of and how to set up an appointment with or otherwise receive services from local Volunteer Income Tax Assistance sites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties.(E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost. | |
| 57 | 57 | ||
| 58 | - | 10618.7. (a) (1) | |
| 58 | + | 10618.7. (a) (1) No later than July 1, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit, as described in Section 17052.2 of Revenue and Taxation Code.(2) This guidance shall be updated as needed and reissued no less than every two years thereafter.(3) The guidance issued pursuant to this subdivision shall include, but not be limited to, all of the following:(A) A description of the foster youth tax credit.(B) The mailing requirement described in subdivision (b).(C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit.(D) Opportunities to partner with local volunteer income tax assistance sites.(E) Hosting workshops for foster youth to educate them about tax filing through the Independent Living Program or community-based organizations.(F) Hosting workshops through the Independent Living Program or community-based organizations to assist foster youth with filing their taxes, in partnership with a local Volunteer Income Tax Assistance site certified by the Internal Revenue Service.(G) Resources available from stakeholders or state agencies to aid with executing strategies described in paragraphs (B) through (F), inclusive.(b) (1) The county welfare department and juvenile probation department shall annually send by mail to every nonminor dependent information about filing state and federal income tax returns and the foster youth tax credit.(2) The mailing pursuant to this subdivision shall occur between December 1 and January 31, inclusive, of each year.(3) The mailing pursuant to this subdivision shall include, but not be limited to, all of the following information:(A) Eligibility requirements for the foster youth tax credit pursuant to subdivision (c) of Section 17052.2 of the Revenue and Taxation Code.(B) The maximum amount of the foster youth tax credit for the forthcoming tax season pursuant to paragraph (2) of subdivision (a) of Section 17052.2 of the Revenue and Taxation Code.(C) The availability of other tax credits, including, but not limited to, state and federal earned income tax credits, the federal Child Tax Credit and state Young Child Tax Credit, the federal Child and Dependent Care Credit and state Child and Dependent Care Expenses Credit, the federal American Opportunity Tax Credit, the federal Lifetime Learning Credit, and the state Renters Credit.(D) The location of and how to set up an appointment with or otherwise receive services from local Volunteer Income Tax Assistance sites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties.(E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost. | |
| 59 | 59 | ||
| 60 | - | 10618.7. (a) (1) | |
| 60 | + | 10618.7. (a) (1) No later than July 1, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit, as described in Section 17052.2 of Revenue and Taxation Code.(2) This guidance shall be updated as needed and reissued no less than every two years thereafter.(3) The guidance issued pursuant to this subdivision shall include, but not be limited to, all of the following:(A) A description of the foster youth tax credit.(B) The mailing requirement described in subdivision (b).(C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit.(D) Opportunities to partner with local volunteer income tax assistance sites.(E) Hosting workshops for foster youth to educate them about tax filing through the Independent Living Program or community-based organizations.(F) Hosting workshops through the Independent Living Program or community-based organizations to assist foster youth with filing their taxes, in partnership with a local Volunteer Income Tax Assistance site certified by the Internal Revenue Service.(G) Resources available from stakeholders or state agencies to aid with executing strategies described in paragraphs (B) through (F), inclusive.(b) (1) The county welfare department and juvenile probation department shall annually send by mail to every nonminor dependent information about filing state and federal income tax returns and the foster youth tax credit.(2) The mailing pursuant to this subdivision shall occur between December 1 and January 31, inclusive, of each year.(3) The mailing pursuant to this subdivision shall include, but not be limited to, all of the following information:(A) Eligibility requirements for the foster youth tax credit pursuant to subdivision (c) of Section 17052.2 of the Revenue and Taxation Code.(B) The maximum amount of the foster youth tax credit for the forthcoming tax season pursuant to paragraph (2) of subdivision (a) of Section 17052.2 of the Revenue and Taxation Code.(C) The availability of other tax credits, including, but not limited to, state and federal earned income tax credits, the federal Child Tax Credit and state Young Child Tax Credit, the federal Child and Dependent Care Credit and state Child and Dependent Care Expenses Credit, the federal American Opportunity Tax Credit, the federal Lifetime Learning Credit, and the state Renters Credit.(D) The location of and how to set up an appointment with or otherwise receive services from local Volunteer Income Tax Assistance sites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties.(E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost. | |
| 61 | 61 | ||
| 62 | 62 | ||
| 63 | 63 | ||
| 64 | - | 10618.7. (a) (1) | |
| 64 | + | 10618.7. (a) (1) No later than July 1, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information about practices for supporting nonminor dependents in filing state and federal income tax returns and accessing the foster youth tax credit, as described in Section 17052.2 of Revenue and Taxation Code. | |
| 65 | 65 | ||
| 66 | 66 | (2) This guidance shall be updated as needed and reissued no less than every two years thereafter. | |
| 67 | 67 | ||
| 68 | 68 | (3) The guidance issued pursuant to this subdivision shall include, but not be limited to, all of the following: | |
| 69 | 69 | ||
| 70 | 70 | (A) A description of the foster youth tax credit. | |
| 71 | 71 | ||
| 72 | 72 | (B) The mailing requirement described in subdivision (b). | |
| 73 | 73 | ||
| 74 | 74 | (C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit. | |
| 75 | 75 | ||
| 76 | 76 | (D) Opportunities to partner with local volunteer income tax assistance sites. | |
| 77 | 77 | ||
| 78 | 78 | (E) Hosting workshops for foster youth to educate them about tax filing through the Independent Living Program or community-based organizations. | |
| 79 | 79 | ||
| 80 | 80 | (F) Hosting workshops through the Independent Living Program or community-based organizations to assist foster youth with filing their taxes, in partnership with a local Volunteer Income Tax Assistance site certified by the Internal Revenue Service. | |
| 81 | 81 | ||
| 82 | 82 | (G) Resources available from stakeholders or state agencies to aid with executing strategies described in paragraphs (B) through (F), inclusive. | |
| 83 | 83 | ||
| 84 | 84 | (b) (1) The county welfare department and juvenile probation department shall annually send by mail to every nonminor dependent information about filing state and federal income tax returns and the foster youth tax credit. | |
| 85 | 85 | ||
| 86 | 86 | (2) The mailing pursuant to this subdivision shall occur between December 1 and January 31, inclusive, of each year. | |
| 87 | 87 | ||
| 88 | 88 | (3) The mailing pursuant to this subdivision shall include, but not be limited to, all of the following information: | |
| 89 | 89 | ||
| 90 | 90 | (A) Eligibility requirements for the foster youth tax credit pursuant to subdivision (c) of Section 17052.2 of the Revenue and Taxation Code. | |
| 91 | 91 | ||
| 92 | 92 | (B) The maximum amount of the foster youth tax credit for the forthcoming tax season pursuant to paragraph (2) of subdivision (a) of Section 17052.2 of the Revenue and Taxation Code. | |
| 93 | 93 | ||
| 94 | 94 | (C) The availability of other tax credits, including, but not limited to, state and federal earned income tax credits, the federal Child Tax Credit and state Young Child Tax Credit, the federal Child and Dependent Care Credit and state Child and Dependent Care Expenses Credit, the federal American Opportunity Tax Credit, the federal Lifetime Learning Credit, and the state Renters Credit. | |
| 95 | 95 | ||
| 96 | 96 | (D) The location of and how to set up an appointment with or otherwise receive services from local Volunteer Income Tax Assistance sites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties. | |
| 97 | 97 | ||
| 98 | 98 | (E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost. | |
| 99 | 99 | ||
| 100 | 100 | SEC. 2. To the extent that this act has an overall effect of increasing the costs already borne by a local agency for programs or levels of service mandated by the 2011 Realignment Legislation within the meaning of Section 36 of Article XIII of the California Constitution, it shall apply to local agencies only to the extent that the state provides annual funding for the cost increase. Any new program or higher level of service provided by a local agency pursuant to this act above the level for which funding has been provided shall not require a subvention of funds by the state or otherwise be subject to Section 6 of Article XIIIB of the California Constitution. | |
| 101 | 101 | ||
| 102 | 102 | SEC. 2. To the extent that this act has an overall effect of increasing the costs already borne by a local agency for programs or levels of service mandated by the 2011 Realignment Legislation within the meaning of Section 36 of Article XIII of the California Constitution, it shall apply to local agencies only to the extent that the state provides annual funding for the cost increase. Any new program or higher level of service provided by a local agency pursuant to this act above the level for which funding has been provided shall not require a subvention of funds by the state or otherwise be subject to Section 6 of Article XIIIB of the California Constitution. | |
| 103 | 103 | ||
| 104 | 104 | SEC. 2. To the extent that this act has an overall effect of increasing the costs already borne by a local agency for programs or levels of service mandated by the 2011 Realignment Legislation within the meaning of Section 36 of Article XIII of the California Constitution, it shall apply to local agencies only to the extent that the state provides annual funding for the cost increase. Any new program or higher level of service provided by a local agency pursuant to this act above the level for which funding has been provided shall not require a subvention of funds by the state or otherwise be subject to Section 6 of Article XIIIB of the California Constitution. | |
| 105 | 105 | ||
| 106 | 106 | ### SEC. 2. |