Bill Commons

CA SB 624

enacted

Nonminor dependents: tax guidance.

California · 2025-2026 Regular Session · upper

Quick answers

Did CA SB 624 pass?

Yes. CA SB 624 has been enacted into law as of 2025-10-01. Latest recorded action (2025-10-01): Chaptered by Secretary of State. Chapter 230, Statutes of 2025.

What is CA SB 624 about?

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.

Who sponsors CA SB 624?

Caballero is the primary sponsor of CA SB 624, joined by 6 cosponsors.

Description

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.

Introduced
2025-02-20
Latest action
2025-10-01 — Chaptered by Secretary of State. Chapter 230, Statutes of 2025.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Caballeroauthor
  • Ashbycoauthor
  • Cortesecoauthor
  • Wahabcoauthor
  • Weber Piersoncoauthor
  • Bryancoauthor
  • Quirk-Silvacoauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-20

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

    introduction,reading-1,referral-committee

  2. 2025-02-21

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

  3. 2025-03-05

    Referred to Com. on HUMAN S.

    referral-committee

  4. 2025-03-13

    Set for hearing April 7.

  5. 2025-03-27

    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

  6. 2025-04-08

    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

  7. 2025-04-09

    Set for hearing April 21.

  8. 2025-04-21

    April 21 hearing: Placed on APPR. suspense file.

  9. 2025-05-16

    Set for hearing May 23.

  10. 2025-05-23

    Read second time and amended. Ordered to second reading.

    amendment-passage,reading-1,reading-2

  11. 2025-05-23

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

    amendment-passage,committee-passage,committee-passage-favorable

  12. 2025-05-27

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  13. 2025-05-28

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

    passage,reading-1,reading-3

  14. 2025-05-28

    In Assembly. Read first time. Held at Desk.

    reading-1

  15. 2025-06-05

    Referred to Com. on HUM. S.

    referral-committee

  16. 2025-06-10

    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

  17. 2025-07-02

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

    amendment-passage,committee-passage,committee-passage-favorable,referral-committee

  18. 2025-07-03

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

    amendment-passage,reading-1,reading-2,referral-committee

  19. 2025-07-16

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

    committee-passage,committee-passage-favorable

  20. 2025-07-17

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  21. 2025-08-25

    Read third time and amended.

    amendment-passage,reading-1,reading-3

  22. 2025-08-25

    Ordered to third reading.

    reading-1,reading-3

  23. 2025-09-02

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

    passage,reading-1,reading-3

  24. 2025-09-03

    In Senate. Concurrence in Assembly amendments pending.

  25. 2025-09-09

    Ordered to special consent calendar.

  26. 2025-09-11

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

    amendment-passage,committee-passage,committee-passage-favorable

  27. 2025-09-22

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

    executive-receipt

  28. 2025-10-01

    Approved by the Governor.

    executive-signature

  29. 2025-10-01

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

    became-law

Versions

  • 02/20/25 - Introduced — 2025-02-20Compare
  • 03/27/25 - Amended Senate — 2025-03-27Compare
  • 05/23/25 - Amended Senate — 2025-05-23Compare
  • 06/10/25 - Amended Assembly — 2025-06-10Compare
  • 07/03/25 - Amended Assembly — 2025-07-03Compare
  • 08/25/25 - Amended Assembly — 2025-08-25Compare
  • 09/16/25 - Enrolled — 2025-09-16Compare
  • 10/01/25 - Chaptered — 2025-10-01Compare
  • SB624Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar

    2025-04-07 · pass · 5-0

    Member-level votes (5)
    • Pérez: yes
    • Ochoa Bogh: yes
    • Arreguín: yes
    • Becker: yes
    • Limón: yes

  • Placed on suspense file

    2025-04-21 · pass · 6-0

    Member-level votes (7)
    • Grayson: yes
    • Wahab: yes
    • Richardson: yes
    • Cabaldon: yes
    • Caballero: yes
    • Seyarto: yes
    • Dahle: other

  • Do pass as amended

    2025-05-23 · pass · 6-0

    Member-level votes (7)
    • Caballero: yes
    • Seyarto: yes
    • Wahab: yes
    • Cabaldon: yes
    • Richardson: yes
    • Grayson: yes
    • Dahle: other

  • 3rd Reading SB624 Caballero et al.

    2025-05-28 · pass · 38-0

    Member-level votes (40)
    • McNerney: yes
    • Cabaldon: yes
    • Allen: yes
    • Padilla: yes
    • Cervantes: yes
    • Gonzalez: yes
    • Smallwood-Cuevas: yes
    • Laird: yes
    • Becker: yes
    • Ochoa Bogh: yes
    • Rubio: yes
    • Strickland: yes
    • Umberg: yes
    • Caballero: yes
    • Arreguín: yes
    • Wahab: yes
    • Weber Pierson: yes
    • Archuleta: yes
    • McGuire: yes
    • Richardson: yes
    • Blakespear: yes
    • Choi: yes
    • Cortese: yes
    • Hurtado: yes
    • Valladares: yes
    • Jones: yes
    • Alvarado-Gil: yes
    • Grove: yes
    • Dahle: yes
    • Durazo: yes
    • Niello: yes
    • Ashby: yes
    • Grayson: yes
    • Wiener: yes
    • Stern: yes
    • Pérez: yes
    • Seyarto: yes
    • Menjivar: yes
    • Limón: other
    • Reyes: other

  • Do pass as amended and be re-referred to the Committee on [Appropriations]

    2025-07-01 · pass · 7-0

    Member-level votes (7)
    • Elhawary: yes
    • Calderon: yes
    • Tangipa: yes
    • Celeste Rodriguez: yes
    • Lee: yes
    • Jackson: yes
    • Castillo: yes

  • Do pass.

    2025-07-16 · pass · 13-0

    Member-level votes (15)
    • Wicks: yes
    • Tangipa: yes
    • Sanchez: yes
    • Dixon: yes
    • Caloza: yes
    • Solache: yes
    • Ta: yes
    • Calderon: yes
    • Pacheco: yes
    • Hart: yes
    • Fong: yes
    • Elhawary: yes
    • Mark González: yes
    • Pellerin: other
    • Arambula: other

  • SB 624 Caballero Senate Third Reading By Quirk-Silva

    2025-09-02 · pass · 78-0

    Member-level votes (79)
    • Alvarez: yes
    • Addis: yes
    • Alanis: yes
    • Valencia: yes
    • Harabedian: yes
    • Ransom: yes
    • Ávila Farías: yes
    • Rivas: yes
    • Hart: yes
    • Kalra: yes
    • Hoover: yes
    • Wilson: yes
    • Zbur: yes
    • Tangipa: yes
    • Schultz: yes
    • Garcia: yes
    • DeMaio: yes
    • Patel: yes
    • Castillo: yes
    • Schiavo: yes
    • Patterson: yes
    • Gabriel: yes
    • Michelle Rodriguez: yes
    • Irwin: yes
    • Sharp-Collins: yes
    • Ramos: yes
    • Davies: yes
    • Lee: yes
    • Aguiar-Curry: yes
    • Bennett: yes
    • Caloza: yes
    • Lowenthal: yes
    • Macedo: yes
    • Dixon: yes
    • Krell: yes
    • Sanchez: yes
    • Bryan: yes
    • Ortega: yes
    • Jeff Gonzalez: yes
    • Chen: yes
    • Elhawary: yes
    • Bains: yes
    • Pacheco: yes
    • Gipson: yes
    • Papan: yes
    • Connolly: yes
    • Boerner: yes
    • McKinnor: yes
    • Wallis: yes
    • Stefani: yes
    • Ta: yes
    • Soria: yes
    • Arambula: yes
    • Lackey: yes
    • Petrie-Norris: yes
    • Mark González: yes
    • Hadwick: yes
    • Ahrens: yes
    • Flora: yes
    • Nguyen: yes
    • Gallagher: yes
    • Ellis: yes
    • Jackson: yes
    • Carrillo: yes
    • Fong: yes
    • Blanca Rubio: yes
    • Quirk-Silva: yes
    • Wicks: yes
    • Bauer-Kahan: yes
    • Muratsuchi: yes
    • Haney: yes
    • Solache: yes
    • Calderon: yes
    • Rogers: yes
    • Bonta: yes
    • Pellerin: yes
    • Celeste Rodriguez: yes
    • Ward: yes
    • Berman: other

  • Special Consent SB624 Caballero et al.

    2025-09-11 · pass · 40-0

    Member-level votes (40)
    • Valladares: yes
    • Umberg: yes
    • McGuire: yes
    • Ochoa Bogh: yes
    • Pérez: yes
    • Cabaldon: yes
    • Wiener: yes
    • Jones: yes
    • Reyes: yes
    • McNerney: yes
    • Dahle: yes
    • Cervantes: yes
    • Caballero: yes
    • Menjivar: yes
    • Allen: yes
    • Archuleta: yes
    • Limón: yes
    • Durazo: yes
    • Niello: yes
    • Richardson: yes
    • Hurtado: yes
    • Blakespear: yes
    • Seyarto: yes
    • Gonzalez: yes
    • Ashby: yes
    • Padilla: yes
    • Choi: yes
    • Laird: yes
    • Stern: yes
    • Alvarado-Gil: yes
    • Grayson: yes
    • Rubio: yes
    • Cortese: yes
    • Smallwood-Cuevas: yes
    • Grove: yes
    • Strickland: yes
    • Becker: yes
    • Weber Pierson: yes
    • Arreguín: yes
    • Wahab: yes

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB624

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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