ORS § 409.711

Current through 2024 Regular Session legislation effective April 17, 2024
Section 409.711 - Grants for providing tax assistance
(1) The Department of Human Services shall adopt by rule a grant program to provide funding for the purposes described in subsections (2) and (3) of this section to culturally specific and responsive organizations, tribal governments and under-resourced rural community service organizations.
(2) Grants must be used to help low-income residents of this state by:
(a) Providing education about federal earned income tax credits and other tax benefits available to low-income individuals;
(b) Assisting residents in navigating tax systems; and
(c) Filing income tax returns.
(3) The grants must be used to:
(a) Strengthen the existing network of culturally specific and responsive tax preparation organizations;
(b) Expand organizational capacity in geographically diverse areas of this state to improve access to tax navigation and tax preparation services;
(c) Improve the recruitment and retention of qualified tax preparers;
(d) Strengthen the technology resources and training systems available to tax preparers and volunteers; or
(e) Strengthen taxpayer outreach, education and connections to communities by culturally specific and responsive tax navigation and preparation service providers.
(4) The department shall appoint a committee to advise the department in the adoption of rules for the program. The advisory committee must include one or more individuals who:
(a) Are low income.
(b) Are Black.
(c) Are Indigenous.
(d) Are people of color.
(e) Are non-English-speaking.
(f) Have a disability.
(g) Are 65 years of age or older.

ORS 409.711

Added by 2022 Ch. 67, § 1