House Bill 25-1299 Preamended

A Bill for an Act

• Page 1, Line 101Concerning a voluntary contribution of all or a portion of

• Page 1, Line 102an income tax refund as a donation to the animal

• Page 1, Line 103protection fund, and, in connection therewith, making

• Page 1, Line 104an appropriation.

Bill Summary

(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov.)

The bill creates a voluntary procedure by which an individual may elect to contribute a portion of their state income tax refund as a donation to the animal protection fund (fund). For the income tax years immediately following the year in which the executive director of the department of revenue (department) files written certification with the revisor of statutes that a line on the income tax return form has become available and that the animal protection fund voluntary contribution (contribution) is next in the queue established pursuant to statute, the executive director of the department shall ensure that the Colorado state individual income tax return form contains a line by which each individual taxpayer may designate the amount of the contribution, if any, that the individual wishes to make to the fund. Money in the fund is continuously appropriated to the department of agriculture.

The contribution is not subject to sunset review and is not subject to repeal if the contribution generates no more than $50,000 during the period between January 1 and September 1 of a tax year.

The bill requires the department to determine annually the total amount donated through the contribution and report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the fund. All interest derived from the deposit and investment of money in the fund is credited to the fund. The general assembly shall appropriate annually from the fund to the department its costs of administering money designated as contributions to the fund.

• This Unofficial Version Includes Committee

• Amendments Not Yet Adopted on Second Reading

• Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:

• Page 2, Line 2SECTION 1.  In Colorado Revised Statutes, 35-42-113, amend (1) as follows:

• Page 2, Line 335-42-113.  Animal protection fund - creation. (1)  There is

• Page 2, Line 4hereby created an animal protection fund. Any donations collected for

• Page 2, Line 5animal protection, any net proceeds from the sale of an animal pursuant

• Page 2, Line 6to section 18-9-202.5 (4), C.R.S. any donations collected pursuant

• Page 2, Line 7to section 39-22-5602, and any moneys money from restitution ordered

• Page 2, Line 8for the expenses of the department of agriculture in selling and providing

• Page 2, Line 9for the care of and provision for an animal disposed of under the animal

• Page 2, Line 10cruelty laws in accordance with part 2 of article 9 of title 18 C.R.S., or

• Page 2, Line 11this article article 42 shall be transmitted to the state treasurer, who

• Page 2, Line 12shall credit the moneys money to the animal protection fund. The general

• Page 2, Line 13assembly shall make annual appropriations from that fund Money in the

• Page 3, Line 1fund is continuously appropriated to the department of agriculture

• Page 3, Line 2to aid in carrying out the purposes of this article; except that no such

• Page 3, Line 3appropriations may be made for personal services article 42 for the

• Page 3, Line 4care of pet animals and livestock during emergencies and for

• Page 3, Line 5providing for the temporary care of pet animals and livestock in crisis.

• Page 3, Line 6SECTION 2.  In Colorado Revised Statutes, 39-22-1001, amend (1)(b)(XIV), (1)(b)(XV), and (5)(c)(I); and add (1)(b)(XVI) as follows:

• Page 3, Line 739-22-1001.  Limitations on voluntary contribution programs

• Page 3, Line 8- queue - notice - reestablishment of certain programs. (1) (b)  All

• Page 3, Line 9voluntary contribution programs shall remain on Colorado income tax

• Page 3, Line 10returns for the income tax years specified in the part in which the

• Page 3, Line 11voluntary contribution is established and shall be repealed or

• Page 3, Line 12reestablished as directed in such part; except that there shall be no requirement for a sunset clause for:

• Page 3, Line 13(XIV)  The unwanted horse fund voluntary contribution established in part 38 of this article 22; and

• Page 3, Line 14(XV)  The Colorado nongame conservation and wildlife

• Page 3, Line 15restoration voluntary contribution established in part 7 of this article 22; and

• Page 3, Line 16(XVI)  The animal protection fund voluntary contribution established in part 56 of this article 22.

• Page 3, Line 17(5)  Every voluntary contribution established in this article 22 must

• Page 3, Line 18receive a minimum dollar amount of contributions in each income tax year as follows:

• Page 3, Line 19(c) (I)  Subsections (5)(a) and (5)(b) of this section shall not apply

• Page 3, Line 20to the western slope military veterans' cemetery voluntary contribution

• Page 4, Line 1established in part 19 of this article 22, or the donate to a Colorado

• Page 4, Line 2nonprofit fund voluntary contribution established in part 51 of this article

• Page 4, Line 322, or the animal protection fund voluntary contribution

• Page 4, Line 4established in part 56 of this article 22. Such These voluntary

• Page 4, Line 5contributions shall are not be required to receive a minimum amount of contributions in any an income tax year.

• Page 4, Line 6SECTION 3.  In Colorado Revised Statutes, add part 56 to article 22 of title 39 as follows:

• Page 4, Line 7PART 56

• ANIMAL PROTECTION FUND

• Page 4, Line 8VOLUNTARY CONTRIBUTION

• Page 4, Line 939-22-5601.  Legislative declaration. (1)  The general assembly finds and declares that:

• Page 4, Line 10(a)  Caring for pet animals and livestock that are

• Page 4, Line 11displaced due to emergencies or are the victims of cruelty and neglect is important to Coloradans;

• Page 4, Line 12(b)  Research shows that during emergencies, people may

• Page 4, Line 13not follow evacuation procedures if such action places their pet animals and livestock at risk of harm;

• Page 4, Line 14(c)  The removal of animals from cruelty and neglect or

• Page 4, Line 15emergency situations is costly, including the cost of veterinary care, feeding, and providing shelter;

• Page 4, Line 16(d)  Agencies and organizations working with the

• Page 4, Line 17department of agriculture would benefit from more resources

• Page 4, Line 18to care for pet animals and livestock that are the victims of

• Page 4, Line 19cruelty and neglect or are in need as a result of an emergency;

• Page 4, Line 20and

• Page 5, Line 1(e)  To ensure sustainable funding for the care of pet

• Page 5, Line 2animals and livestock in crises and during emergencies, the

• Page 5, Line 3general assembly recognizes that many residents of Colorado

• Page 5, Line 4may be willing to voluntarily provide money to assist its efforts.

• Page 5, Line 5(2)  It is the intent of the general assembly to provide

• Page 5, Line 6Coloradans with the opportunity to support these efforts by

• Page 5, Line 7allowing citizens to make a voluntary contribution on the Colorado income tax return form for that purpose.

• Page 5, Line 839-22-5602. Voluntary contribution designation - procedure -

• Page 5, Line 9effective date.For the income tax years immediately following

• Page 5, Line 10the year in which the executive director files written

• Page 5, Line 11certification with the revisor of statutes as specified in section

• Page 5, Line 1239-22-1001 (8) that a line on the income tax return form has

• Page 5, Line 13become available and that the animal protection fund

• Page 5, Line 14voluntary contribution is next in the queue established

• Page 5, Line 15pursuant to section 39-22-1001 (8), the executive director shall

• Page 5, Line 16ensure that the Colorado state individual income tax return

• Page 5, Line 17form contains a line whereby each individual taxpayer may

• Page 5, Line 18designate the amount of the contribution, if any, that the

• Page 5, Line 19individual wishes to make to the animal protection fund created in section 35-42-113 (1).

• Page 5, Line 2039-22-5603.  Contributions credited to animal protection fund

• Page 5, Line 21- appropriation. (1) (a)  The department of revenue shall

• Page 5, Line 22determine annually the total amount designated pursuant to

• Page 5, Line 23section 39-22-5602 and shall report that amount to the state

• Page 5, Line 24treasurer and to the general assembly. The state treasurer

• Page 6, Line 1shall credit that amount to the animal protection fund created

• Page 6, Line 2in section 35-42-113 (1). All interest derived from the deposit and investment of money in the fund shall be credited to the fund.

• Page 6, Line 3(b)  Notwithstanding the requirement in section 24-1-136

• Page 6, Line 4(11)(a)(I), the requirement to submit the report required in

• Page 6, Line 5subsection (1)(a) of this section continues unless and until this part 56 is repealed.

• Page 6, Line 6(2)  The general assembly shall appropriate annually

• Page 6, Line 7from the animal protection fund to the department of revenue

• Page 6, Line 8its costs of administering money designated as contributions to the fund.

• Page 6, Line 9SECTION 4.  Appropriation. (1)  For the 2025-26 state fiscal

• Page 6, Line 10year, $11,606 is appropriated to the department of revenue. This

• Page 6, Line 11appropriation is from the animal protection fund created in section

• Page 6, Line 1235-42-113 (1), C.R.S. To implement this act, the department may use this appropriation as follows:

• Page 6, Line 13(a)  $8,938 for use by the taxation business group for personal services related to taxation services;

• Page 6, Line 14(b)  $2,318 for tax administration IT system (GenTax) support; and

• Page 6, Line 15(c)  $350 for use by the executive director's office for personal services related to administration and support.

• Page 6, Line 16SECTION 5.  Act subject to petition - effective date. This act

• Page 6, Line 17takes effect at 12:01 a.m. on the day following the expiration of the

• Page 6, Line 18ninety-day period after final adjournment of the general assembly; except

• Page 6, Line 19that, if a referendum petition is filed pursuant to section 1 (3) of article V

• Page 6, Line 20of the state constitution against this act or an item, section, or part of this

• Page 6, Line 21act within such period, then the act, item, section, or part will not take

• Page 7, Line 1effect unless approved by the people at the general election to be held in

• Page 7, Line 2November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor.