SB 624

  • California Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Feb 20, 2025
  • Passed Senate May 28, 2025
  • Passed Assembly Sep 02, 2025
  • Signed by Governor Oct 01, 2025

Nonminor dependents: tax guidance.

Abstract

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.

Bill Sponsors (7)

Votes


Actions


Oct 01, 2025

California State Legislature

Approved by the Governor.

California State Legislature

Chaptered by Secretary of State. Chapter 230, Statutes of 2025.

Sep 22, 2025

California State Legislature

Enrolled and presented to the Governor at 2 p.m.

Sep 11, 2025

Senate

Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2928.) Ordered to engrossing and enrolling.

Sep 09, 2025

Senate

Ordered to special consent calendar.

Sep 03, 2025

Senate

In Senate. Concurrence in Assembly amendments pending.

Sep 02, 2025

Assembly

Read third time. Passed. (Ayes 78. Noes 0. Page 2817.) Ordered to the Senate.

Aug 25, 2025

Assembly

Read third time and amended.

Assembly

Ordered to third reading.

Jul 17, 2025

Assembly

Read second time. Ordered to third reading.

Jul 16, 2025

Assembly

From committee: Do pass. (Ayes 13. Noes 0.) (July 16).

Jul 03, 2025

Assembly

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on APPR.

Jul 02, 2025

Assembly

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 1).

Jun 10, 2025

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on HUM. S.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on HUM. S.

Jun 05, 2025

Assembly

Referred to Com. on HUM. S.

  • Referral-Committee
Com. on HUM. S.

May 28, 2025

Assembly

In Assembly. Read first time. Held at Desk.

Senate

Read third time. Passed. (Ayes 38. Noes 0. Page 1292.) Ordered to the Assembly.

May 27, 2025

Senate

Read second time. Ordered to third reading.

May 23, 2025

Senate

Read second time and amended. Ordered to second reading.

Senate

From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1207.) (May 23).

May 16, 2025

Senate

Set for hearing May 23.

Apr 21, 2025

Senate

April 21 hearing: Placed on APPR. suspense file.

Apr 09, 2025

Senate

Set for hearing April 21.

Apr 08, 2025

Senate

From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 682.) (April 7). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Mar 27, 2025

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on HUMAN S.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on HUMAN S.

Mar 13, 2025

Senate

Set for hearing April 7.

Mar 05, 2025

Senate

Referred to Com. on HUMAN S.

  • Referral-Committee
Com. on HUMAN S.

Feb 21, 2025

Senate

From printer. May be acted upon on or after March 23.

Feb 20, 2025

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB624 HTML
02/20/25 - Introduced PDF
03/27/25 - Amended Senate PDF
05/23/25 - Amended Senate PDF
06/10/25 - Amended Assembly PDF
07/03/25 - Amended Assembly PDF
08/25/25 - Amended Assembly PDF
09/16/25 - Enrolled PDF
10/01/25 - Chaptered PDF

Related Documents

Document Format
04/03/25- Senate Human Services PDF
04/18/25- Senate Appropriations PDF
05/23/25- Senate Appropriations PDF
05/27/25- Sen. Floor Analyses PDF
06/27/25- Assembly Human Services PDF
07/14/25- Assembly Appropriations PDF
08/13/25- ASSEMBLY FLOOR ANALYSIS PDF
08/27/25- ASSEMBLY FLOOR ANALYSIS PDF
09/03/25- Sen. Floor Analyses PDF

Sources

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