1. (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. (2) Grants must be used to help low-income residents of this state by:

   1. (a) Providing education about federal earned income tax credits and other tax benefits available to low-income individuals;
   2. (b) Assisting residents in navigating tax systems; and
   3. (c) Filing income tax returns.

3. (3) The grants must be used to:

   1. (a) Strengthen the existing network of culturally specific and responsive tax preparation organizations;
   2. (b) Expand organizational capacity in geographically diverse areas of this state to improve access to tax navigation and tax preparation services;
   3. (c) Improve the recruitment and retention of qualified tax preparers;
   4. (d) Strengthen the technology resources and training systems available to tax preparers and volunteers; or
   5. (e) Strengthen taxpayer outreach, education and connections to communities by culturally specific and responsive tax navigation and preparation service providers.

4. (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:

   1. (a) Are low income.
   2. (b) Are Black.
   3. (c) Are Indigenous.
   4. (d) Are people of color.
   5. (e) Are non-English-speaking.
   6. (f) Have a disability.
   7. (g) Are 65 years of age or older.

[2022 c.67 §1]