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Current as of January 01, 2025 | Updated by Findlaw Staff
(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 credit and the maximum foster youth tax credit available pursuant to Section 17502.2 of the Revenue and Taxation Code.
(B) An advisement of the county responsibilities described in subdivision (c).
(C) Outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit.
(D) Resources from the Internal Revenue Service internet website for identifying local Volunteer Income Tax Assistance providers.
(E) Any promising strategies developed by individual counties to communicate with the eligible population about resources available to assist them with tax filing, including county-hosted workshops for foster youth to educate and assist them with filing their taxes, in partnership with a local Volunteer Income Tax Assistance internet website by the Internal Revenue Service or community-based organizations.
(F) Identification of resources available through nonprofit organizations for improving knowledge about the foster youth tax credit.
(G) Identification of resources available through other state agencies to aid with communication or disseminating the information described in subparagraph (A) and subparagraphs (C) to (F), inclusive.
(c)(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 November 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) An advisement that the nonminor dependent may be eligible for 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 internet websites certified by the Internal Revenue Service within the county where the nonminor dependent resides, or, if none are available, those located in nearby counties, and any workshops, as described in subparagraph (E) of paragraph (3) of subdivision (b).
(E) Resources to assist the nonminor dependent with self-filing federal and state tax returns at no cost.
Cite this article: FindLaw.com - California Code, Welfare and Institutions Code - WIC § 10618.7 - last updated January 01, 2025 | https://codes.findlaw.com/ca/welfare-and-institutions-code/wic-sect-10618-7/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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