Nonminor dependents: tax guidance.

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.