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California bills · 2025-2026 Regular Session

California SB 624

Nonminor dependents: tax guidance.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

Cosponsors (6)

Summary

Official abstract published by the California legislature· summary

Existing law establishes the Independent Living Program (ILP) , that, among its purposes, provides training in daily living skills, budgeting, locating and maintaining housing, and career planning for foster youth up to 21 years of age. Existing federal law authorizes a state, under certain circumstances, to expand eligibility for the ILP to former foster youth who have not attained 23 years of age. Existing law requires the State Department of Social Services, with the approval of the federal government, to amend the foster care state plan to permit all eligible children to be served by the ILP up to 21 years of age. The Personal Income Tax Law allows a refundable foster youth tax credit for taxable years beginning on or after January 1, 2022, to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. This bill, the Foster Outreach and Support for Tax Education Readiness (FOSTER) Act, would require, by no later than July 30, 2026, the department to issue guidance to county welfare departments and juvenile probation departments with information to support best practices for nonminor dependents to file state and federal income tax returns and to access the foster youth tax credit. The bill would require the guidance to be updated as needed and reissued no less than every 2 years. The bill would specify the information to be included in the guidance issued, including, but not limited to, the eligibility requirements for the foster youth tax credit and the maximum credit available, outreach strategies to increase awareness among nonminor dependents and former foster youth about the foster youth tax credit, and resources from the Internal Revenue Service website for identifying local Volunteer Income Tax Assistance providers. The bill would require county welfare departments and juvenile probation departments to annually send by mail to every nonminor dependent information about filing state and federal income tax returns and, among other things, the foster youth tax credit and information about local Volunteer Income Tax Assistance sites, as specified. By increasing the duties of county welfare departments and juvenile probation departments, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Text versions

Roll-call votes

State vote data last updated Oct 16, 2026, 4:04 AM.

DateVoteResultYour legislators
Sep 11, 2025
Senate		Special Consent SB624 Caballero et al.passSet your home in California to see
Sep 2, 2025
House		SB 624 Caballero Senate Third Reading By Quirk-SilvapassSet your home in California to see
Jul 16, 2025
House		Do pass.passSet your home in California to see
Jul 1, 2025
House		Do pass as amended and be re-referred to the Committee on [Appropriations]passSet your home in California to see
May 28, 2025
Senate		3rd Reading SB624 Caballero et al.passSet your home in California to see
May 23, 2025
Senate		Do pass as amendedpassSet your home in California to see
Apr 21, 2025
Senate		Placed on suspense filepassSet your home in California to see
Apr 7, 2025
Senate		Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent CalendarpassSet your home in California to see

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