ORS 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. [2022 c.67 §1]