CA AB1515

Establishes the Outreach, Education, and Free Tax Assistance Grant Program administered by the Franchise Tax Board to increase eligible households claiming the Earned Income Tax Credit, Child Tax Credit, Young Child Tax Credit, and Foster Youth Tax Credit.

Requires the Franchise Tax Board to allocate grants (12+ months duration) to qualified nonprofit organizations and local government agencies upon legislative appropriation, with focus on low CalEITC participation regions and areas with high ITIN filer populations.

Authorizes the Franchise Tax Board to administratively partner with the Department of Community Services and Development and to adopt necessary regulations to carry out the program.

Requires annual reporting to the Legislature beginning March 1, 2024, on program effectiveness, with metrics developed in consultation with the Department of Community Services and Development and grantees.

Establishes the Outreach, Education, and Free Tax Assistance Grant Fund in the State Treasury to support grant allocations for free tax preparation assistance, ITIN application help, and education and outreach services.