(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.\n(2) Grants must be used to help low-income residents of this state by:\n(a) Providing education about federal earned income tax credits and other tax benefits available to low-income individuals;\n(b) Assisting residents in navigating tax systems; and\n(c) Filing income tax returns.\n(3) The grants must be used to:\n(a) Strengthen the existing network of culturally specific and responsive tax preparation organizations;\n(b) Expand organizational capacity in geographically diverse areas of this state to improve access to tax navigation and tax preparation services;\n(c) Improve the recruitment and retention of qualified tax preparers;\n(d) Strengthen the technology resources and training systems available to tax preparers and volunteers; or\n(e) Strengthen taxpayer outreach, education and connections to communities by culturally specific and responsive tax navigation and preparation service available to tax preparers and volunteers; or\n(e) Strengthen taxpayer outreach, education and connections to communities by culturally specific and responsive tax navigation and preparation service providers.\n(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:\n(a) Are low income.\n(b) Are Black.\n(c) Are Indigenous.\n(d) Are people of color.\n(e) Are non-English-speaking.\n(f) Have a disability.\n(g) Are 65 years of age or older. [2022 c.67 §1]
Oregon Legal Code