Nonminor dependents: tax guidance.

Senator Caballero's legislation directs California's Department of Social Services to develop comprehensive tax guidance for former foster youth, establishing new requirements for county welfare and juvenile probation departments to support young adults transitioning from the foster care system.

The Department must issue detailed guidance by July 1, 2026, outlining practices for helping nonminor dependents file tax returns and access available tax credits. This guidance, to be updated every two years, will cover the foster youth tax credit, outreach strategies, and partnerships with Volunteer Income Tax Assistance (VITA) sites. County departments must implement annual mailings between December and January to inform nonminor dependents about tax filing resources, credit eligibility, and local VITA locations.

The measure requires counties to provide information about multiple tax benefits, including state and federal earned income credits, child tax credits, education credits, and the renters' credit. While the bill creates new duties for county departments, it specifies that implementation costs above provided state funding levels will not require additional state reimbursement under California's constitution.