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. [2022 c.67 §1]