CaliforniaNonminor dependents: tax guidance.
What it does
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.
More detail
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.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Oct 1Chaptered by Secretary of State. Chapter 230, Statutes of 2025.Latest
- Oct 1Approved by the Governor Gavin Newsom.Became Law
- Sep 22Enrolled and presented to the Governor at 2 p.m.To Governor
- Sep 11Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2928.) Ordered to engrossing and enrolling.Major
- Vote recorded Special Consent SB624 Caballero et al. Result: pass.Upper
- Sep 9Ordered to special consent calendar.
- Sep 3In Senate. Concurrence in Assembly amendments pending.
- Sep 2Read third time. Passed. (Ayes 78. Noes 0. Page 2817.) Ordered to the Senate.Passed Assembly
- Vote recorded SB 624 Caballero Senate Third Reading By Quirk-Silva. Result: pass.Lower
- Aug 25Ordered to third reading.Minor
- Aug 25Read third time and amended.Major
- Jul 17Read second time. Ordered to third reading.Minor
- Jul 16From committee: Do pass. (Ayes 13. Noes 0.) (July 16).Minor
- Vote recorded Do pass. Result: pass.Lower
- Jul 3Read second time and amended. Re-referred to Com. on APPR.Major
- Jul 2From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 1).Major
- Jul 1
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 10From committee with author's amendments. Read second time and amended. Re-referred to Com. on HUM. S.Major
- Jun 5Referred to Com. on HUM. S.Minor
- May 28In Assembly. Read first time. Held at Desk.Minor
- Vote recorded 3rd Reading SB624 Caballero et al. Result: pass.Upper
- May 28Read third time. Passed. (Ayes 38. Noes 0. Page 1292.) Ordered to the Assembly.Passed Senate
- May 27Read second time. Ordered to third reading.Minor
- May 23Read second time and amended. Ordered to second reading.Major
- Vote recorded Do pass as amended. Result: pass.Upper
- May 23From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1207.) (May 23).Major
- May 16Set for hearing May 23.
- Apr 21April 21 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- Apr 9Set for hearing April 21.
- Apr 8From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 682.) (April 7). Re-referred to Com. on APPR.Minor
- Apr 7
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- Mar 27From committee with author's amendments. Read second time and amended. Re-referred to Com. on HUMAN S.Major
- Mar 13Set for hearing April 7.
- Mar 5Referred to Com. on HUMAN S.Minor
- Feb 21From printer. May be acted upon on or after March 23.
- Feb 20Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced