Nonminor dependents: tax guidance.

Senator Caballero's Foster Outreach and Support for Tax Education Readiness (FOSTER) Act establishes new requirements for California's Department of Social Services to help nonminor dependents access tax benefits and filing assistance. The legislation directs the department to issue comprehensive guidance by July 2026 to county welfare and juvenile probation departments on supporting foster youth with tax preparation and accessing available tax credits.

Under the act, county departments must conduct annual outreach campaigns between November and January, mailing information to nonminor dependents about state and federal tax filing procedures, the foster youth tax credit, and other available tax benefits. The mailings must include details about local Volunteer Income Tax Assistance sites and free tax filing resources. The department's guidance will outline strategies for increasing awareness of tax credits, establishing partnerships with tax preparation services, and hosting educational workshops through the Independent Living Program or community organizations.

The legislation builds upon existing programs that provide life skills training to foster youth up to age 21 through the Independent Living Program. While the act creates new responsibilities for county departments, it specifies that state reimbursement is only required if the changes increase costs already established under 2011 Realignment Legislation. Any additional services provided beyond state-funded levels will not require state subvention under the California Constitution.