SB-624
Social Services

Nonminor dependents: tax guidance.

Engrossed
CA
2025-2026 Regular Session
0
0
Track

Key Takeaways

  • Establishes a new program to help foster youth access tax credits and file tax returns by July 2026.
  • Requires county agencies to mail annual tax guidance to foster youth between November and January.
  • Mandates partnerships with volunteer tax assistance sites to provide free tax preparation services.
  • Creates workshops through the Independent Living Program to educate foster youth about tax filing.

Summary

Senator Caballero's Foster Outreach and Support for Tax Education Readiness (FOSTER) Act establishes new requirements for county welfare and juvenile probation departments to provide tax filing guidance to nonminor dependents in California's foster care system. The legislation directs the State Department of Social Services to issue comprehensive guidance by July 1, 2026, outlining practices for supporting foster youth in filing tax returns and accessing available tax credits.

Under the new requirements, county departments must conduct annual mailings between November and January to inform nonminor dependents about tax filing procedures and available credits. These communications will detail eligibility criteria for the foster youth tax credit, maximum credit amounts, and information about additional tax benefits including earned income credits, child tax credits, and education-related deductions. The mailings must also connect recipients with local Volunteer Income Tax Assistance sites and free tax filing resources.

The Department's guidance will be updated at least every two years and includes provisions for tax education workshops through the Independent Living Program and community organizations. While the bill creates new duties for county departments, it specifies that additional state funding is not required for implementation costs already covered under existing realignment legislation. Counties that choose to provide services beyond the mandated level must do so without state reimbursement unless specific funding is allocated.

Key Dates

Next Step
Referred to the Assembly Standing Committee on Human Services
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Human Services
Hearing has not been scheduled yet
Vote on Senate Floor
Senate Floor
Vote on Senate Floor
Senate 3rd Reading SB624 Caballero et al
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Do pass as amended
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Placed on suspense file
Senate Human Services Hearing
Senate Committee
Senate Human Services Hearing
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
Introduced
Senate Floor
Introduced
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Contacts

Profile
Anna CaballeroD
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Sharon Quirk-SilvaD
Assemblymember
Bill Author
Not Contacted
Not Contacted
Profile
Alex LeeD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Dave CorteseD
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Lisa CalderonD
Assemblymember
Committee Member
Not Contacted
Not Contacted
0 of 14 row(s) selected.
Page 1 of 3
Select All Legislators
Profile
Anna CaballeroD
Senator
Bill Author
Profile
Sharon Quirk-SilvaD
Assemblymember
Bill Author
Profile
Alex LeeD
Assemblymember
Committee Member
Profile
Dave CorteseD
Senator
Bill Author
Profile
Lisa CalderonD
Assemblymember
Committee Member
Profile
Akilah Weber PiersonD
Senator
Bill Author
Profile
Isaac BryanD
Assemblymember
Bill Author
Profile
Bill EssayliR
Assemblymember
Committee Member
Profile
Corey JacksonD
Assemblymember
Committee Member
Profile
Angelique AshbyD
Senator
Bill Author
Profile
Aisha WahabD
Senator
Bill Author
Profile
Leticia CastilloR
Assemblymember
Committee Member
Profile
Celeste RodriguezD
Assemblymember
Committee Member
Profile
Sade ElhawaryD
Assemblymember
Committee Member

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Anna Caballero
Anna CaballeroD
California State Senator
Co-Authors
Akilah Weber Pierson
Akilah Weber PiersonD
California State Senator
Aisha Wahab
Aisha WahabD
California State Senator
Sharon Quirk-Silva
Sharon Quirk-SilvaD
California State Assembly Member
Dave Cortese
Dave CorteseD
California State Senator
Isaac Bryan
Isaac BryanD
California State Assembly Member
Angelique Ashby
Angelique AshbyD
California State Senator
40% progression
Bill has passed all readings in its first house and is ready to move to the other house (5/28/2025)

Latest Voting History

May 28, 2025
PASS
Senate Floor
Vote on Senate Floor
AyesNoesNVRTotalResult
380240PASS

Key Takeaways

  • Establishes a new program to help foster youth access tax credits and file tax returns by July 2026.
  • Requires county agencies to mail annual tax guidance to foster youth between November and January.
  • Mandates partnerships with volunteer tax assistance sites to provide free tax preparation services.
  • Creates workshops through the Independent Living Program to educate foster youth about tax filing.

Get Involved

Act Now!

Email the authors or create an email template to send to all relevant legislators.

Introduced By

Anna Caballero
Anna CaballeroD
California State Senator
Co-Authors
Akilah Weber Pierson
Akilah Weber PiersonD
California State Senator
Aisha Wahab
Aisha WahabD
California State Senator
Sharon Quirk-Silva
Sharon Quirk-SilvaD
California State Assembly Member
Dave Cortese
Dave CorteseD
California State Senator
Isaac Bryan
Isaac BryanD
California State Assembly Member
Angelique Ashby
Angelique AshbyD
California State Senator

Summary

Senator Caballero's Foster Outreach and Support for Tax Education Readiness (FOSTER) Act establishes new requirements for county welfare and juvenile probation departments to provide tax filing guidance to nonminor dependents in California's foster care system. The legislation directs the State Department of Social Services to issue comprehensive guidance by July 1, 2026, outlining practices for supporting foster youth in filing tax returns and accessing available tax credits.

Under the new requirements, county departments must conduct annual mailings between November and January to inform nonminor dependents about tax filing procedures and available credits. These communications will detail eligibility criteria for the foster youth tax credit, maximum credit amounts, and information about additional tax benefits including earned income credits, child tax credits, and education-related deductions. The mailings must also connect recipients with local Volunteer Income Tax Assistance sites and free tax filing resources.

The Department's guidance will be updated at least every two years and includes provisions for tax education workshops through the Independent Living Program and community organizations. While the bill creates new duties for county departments, it specifies that additional state funding is not required for implementation costs already covered under existing realignment legislation. Counties that choose to provide services beyond the mandated level must do so without state reimbursement unless specific funding is allocated.

40% progression
Bill has passed all readings in its first house and is ready to move to the other house (5/28/2025)

Key Dates

Next Step
Referred to the Assembly Standing Committee on Human Services
Next Step
Assembly Committee
Referred to the Assembly Standing Committee on Human Services
Hearing has not been scheduled yet
Vote on Senate Floor
Senate Floor
Vote on Senate Floor
Senate 3rd Reading SB624 Caballero et al
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Do pass as amended
Senate Appropriations Hearing
Senate Committee
Senate Appropriations Hearing
Placed on suspense file
Senate Human Services Hearing
Senate Committee
Senate Human Services Hearing
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
Introduced
Senate Floor
Introduced
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Latest Voting History

May 28, 2025
PASS
Senate Floor
Vote on Senate Floor
AyesNoesNVRTotalResult
380240PASS

Contacts

Profile
Anna CaballeroD
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Sharon Quirk-SilvaD
Assemblymember
Bill Author
Not Contacted
Not Contacted
Profile
Alex LeeD
Assemblymember
Committee Member
Not Contacted
Not Contacted
Profile
Dave CorteseD
Senator
Bill Author
Not Contacted
Not Contacted
Profile
Lisa CalderonD
Assemblymember
Committee Member
Not Contacted
Not Contacted
0 of 14 row(s) selected.
Page 1 of 3
Select All Legislators
Profile
Anna CaballeroD
Senator
Bill Author
Profile
Sharon Quirk-SilvaD
Assemblymember
Bill Author
Profile
Alex LeeD
Assemblymember
Committee Member
Profile
Dave CorteseD
Senator
Bill Author
Profile
Lisa CalderonD
Assemblymember
Committee Member
Profile
Akilah Weber PiersonD
Senator
Bill Author
Profile
Isaac BryanD
Assemblymember
Bill Author
Profile
Bill EssayliR
Assemblymember
Committee Member
Profile
Corey JacksonD
Assemblymember
Committee Member
Profile
Angelique AshbyD
Senator
Bill Author
Profile
Aisha WahabD
Senator
Bill Author
Profile
Leticia CastilloR
Assemblymember
Committee Member
Profile
Celeste RodriguezD
Assemblymember
Committee Member
Profile
Sade ElhawaryD
Assemblymember
Committee Member