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 Bill Text - SB-624 Nonminor dependents: tax guidance.

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 |Add To My Favorites |Track Bill | Version: 10/01/25 - Chaptered
 09/16/25 - Enrolled
 08/25/25 - Amended Assembly
 07/03/25 - Amended Assembly
 06/10/25 - Amended Assembly
 05/23/25 - Amended Senate
 03/27/25 - Amended Senate
 02/20/25 - Introduced

 SB-624 Nonminor dependents: tax guidance.(2025-2026)

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 Date Published: 10/02/2025 09:00 PM

SB624:v92#DOCUMENTBill Start

 Senate Bill

 No. 624

 CHAPTER 230

An act to add Section 10618.7 to the Welfare and Institutions Code, relating to public social services. 

 [
 Approved by

 Governor
 October 01, 2025.

 Filed with

 Secretary of State
 October 01, 2025.
 ]

LEGISLATIVE COUNSEL'S DIGEST

SB 624, 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, 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.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 YES 
 Local Program:
 YES 

Bill Text

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) This section shall be known, and may be cited, as the Foster Outreach and Support for Tax Education Readiness (FOSTER) Act.

(b) (1) By no later than July 30, 2026, the department shall issue guidance to county welfare departments and juvenile probation departments with information to support best practices for encouraging nonminor dependents to file state and federal income tax returns and to access the state foster youth tax credit, as described in Section 17052.2 of the 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) The eligibility requirements for the foster youth tax