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.