Nonminor dependents: tax guidance.

Senator Caballero's proposal to enhance tax filing support for former foster youth would establish new requirements for county welfare and juvenile probation departments to assist nonminor dependents in accessing tax benefits and credits.

The Department of Social Services would need to issue comprehensive guidance by July 1, 2026, detailing practices for helping nonminor dependents file tax returns and access the foster youth tax credit. This guidance, updated every two years, would outline tax credit eligibility, outreach strategies, and opportunities to partner with Volunteer Income Tax Assistance sites. The guidance would also address hosting educational workshops through the Independent Living Program and connecting youth with certified tax preparation assistance.

County welfare and juvenile probation departments would be required to mail annual notices to nonminor dependents between December 1 and January 31. These notices would contain information about state and federal tax filing, the foster youth tax credit amount and eligibility requirements, other available tax credits, and local tax preparation resources. While the bill creates these new local agency responsibilities, it does not include state funding for implementation costs.