SB 624: Nonminor dependents: tax guidance.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

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, the Foster Outreach and Support for Tax Education Readiness (FOSTER) Act, would require, by no later than July 30, 2026, the department to issue guidance to county welfare departments and juvenile probation departments with information to support best practices for nonminor dependents to file state and federal income tax returns and to access 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, the eligibility requirements for the foster youth tax credit and the maximum credit available, outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit, and resources from the Internal Revenue Service website for identifying local Volunteer Income Tax Assistance providers. 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.

Sponsors

Sponsors by party (alphabetical): Democratic 7

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. October 1, 2025Chaptered by Secretary of State. Chapter 230, Statutes of 2025.
2. October 1, 2025Approved by the Governor.
3. September 22, 2025Enrolled and presented to the Governor at 2 p.m.
4. September 11, 2025Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2928.) Ordered to engrossing and enrolling.
5. September 9, 2025Ordered to special consent calendar.
6. September 3, 2025In Senate. Concurrence in Assembly amendments pending.
7. September 2, 2025Read third time. Passed. (Ayes 78. Noes 0. Page 2817.) Ordered to the Senate.
8. August 25, 2025Ordered to third reading.
9. August 25, 2025Read third time and amended.
10. July 17, 2025Read second time. Ordered to third reading.
11. July 16, 2025From committee: Do pass. (Ayes 13. Noes 0.) (July 16).
12. July 3, 2025Read second time and amended. Re-referred to Com. on APPR.