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.
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.
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.Page 2, Line 7to section 39-22-5602, and any
moneysPage 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.,Page 2, Line 11this
articlePage 2, Line 12shall credit the
moneysThe generalPage 2, Line 13
assembly shall make annual appropriations from that fundPage 2, Line 14fund is continuously appropriated to the department of agriculture
Page 3, Line 1to aid in carrying out the purposes of this
article; except that no suchPage 3, Line 2
appropriations may be made for personal servicesPage 3, Line 3care of pet animals and livestock during emergencies and for
Page 3, Line 4providing for the temporary care of pet animals and livestock in crisis.
Page 3, Line 5SECTION 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 639-22-1001. Limitations on voluntary contribution programs
Page 3, Line 7- queue - notice - reestablishment of certain programs. (1) (b) All
Page 3, Line 8voluntary contribution programs shall remain on Colorado income tax
Page 3, Line 9returns for the income tax years specified in the part in which the
Page 3, Line 10voluntary contribution is established and shall be repealed or
Page 3, Line 11reestablished as directed in such part; except that there shall be no requirement for a sunset clause for:
Page 3, Line 12(XIV) The unwanted horse fund voluntary contribution established in part 38 of this article 22;
andPage 3, Line 13(XV) The Colorado nongame conservation and wildlife
Page 3, Line 14restoration voluntary contribution established in part 7 of this article 22; and
Page 3, Line 15(XVI) The animal protection fund voluntary contribution established in part 56 of this article 22.
Page 3, Line 16(5) Every voluntary contribution established in this article 22 must
Page 3, Line 17receive a minimum dollar amount of contributions in each income tax year as follows:
Page 3, Line 18(c) (I) Subsections (5)(a) and (5)(b) of this section shall not apply
Page 3, Line 19to the western slope military veterans' cemetery voluntary contribution
Page 3, Line 20established in part 19 of this article 22,
orPage 4, Line 1nonprofit fund voluntary contribution established in part 51 of this article
Page 4, Line 222, or the animal protection fund voluntary contribution
Page 4, Line 3established in part 56 of this article 22.
SuchPage 4, Line 4contributions
shallbeanyPage 4, Line 5SECTION 3. In Colorado Revised Statutes, add part 56 to article 22 of title 39 as follows:
Page 4, Line 6PART 56
ANIMAL PROTECTION FUND
Page 4, Line 7VOLUNTARY CONTRIBUTION
Page 4, Line 839-22-5601. Legislative declaration. (1) The general assembly finds and declares that:
Page 4, Line 9(a) Caring for pet animals and livestock that are
Page 4, Line 10displaced due to emergencies or are the victims of cruelty and neglect is important to Coloradans;
Page 4, Line 11(b) Research shows that during emergencies, people may
Page 4, Line 12not follow evacuation procedures if such action places their pet animals and livestock at risk of harm;
Page 4, Line 13(c) The removal of animals from cruelty and neglect or
Page 4, Line 14emergency situations is costly, including the cost of veterinary care, feeding, and providing shelter;
Page 4, Line 15(d) Agencies and organizations working with the
Page 4, Line 16department of agriculture would benefit from more resources
Page 4, Line 17to care for pet animals and livestock that are the victims of
Page 4, Line 18cruelty and neglect or are in need as a result of an emergency; and
Page 4, Line 19(e) To ensure sustainable funding for the care of pet
Page 5, Line 1animals and livestock in crises and during emergencies, the
Page 5, Line 2general assembly recognizes that many residents of Colorado
Page 5, Line 3may be willing to voluntarily provide money to assist its efforts.
Page 5, Line 4(2) It is the intent of the general assembly to provide
Page 5, Line 5Coloradans with the opportunity to support these efforts by
Page 5, Line 6allowing citizens to make a voluntary contribution on the Colorado income tax return form for that purpose.
Page 5, Line 739-22-5602. Voluntary contribution designation - procedure -
Page 5, Line 8effective date.For the income tax years immediately following
Page 5, Line 9the year in which the executive director files written
Page 5, Line 10certification with the revisor of statutes as specified in section
Page 5, Line 1139-22-1001 (8) that a line on the income tax return form has
Page 5, Line 12become available and that the animal protection fund
Page 5, Line 13voluntary contribution is next in the queue established
Page 5, Line 14pursuant to section 39-22-1001 (8), the executive director shall
Page 5, Line 15ensure that the Colorado state individual income tax return
Page 5, Line 16form contains a line whereby each individual taxpayer may
Page 5, Line 17designate the amount of the contribution, if any, that the
Page 5, Line 18individual wishes to make to the animal protection fund created in section 35-42-113 (1).
Page 5, Line 1939-22-5603. Contributions credited to animal protection fund
Page 5, Line 20- appropriation. (1) (a) The department of revenue shall
Page 5, Line 21determine annually the total amount designated pursuant to
Page 5, Line 22section 39-22-5602 and shall report that amount to the state
Page 5, Line 23treasurer and to the general assembly. The state treasurer
Page 5, Line 24shall credit that amount to the animal protection fund created
Page 6, Line 1in 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 2(b) Notwithstanding the requirement in section 24-1-136
Page 6, Line 3(11)(a)(I), the requirement to submit the report required in
Page 6, Line 4subsection (1)(a) of this section continues unless and until this part 56 is repealed.
Page 6, Line 5(2) The general assembly shall appropriate annually
Page 6, Line 6from the animal protection fund to the department of revenue
Page 6, Line 7its costs of administering money designated as contributions to the fund.
Page 6, Line 8SECTION 4. Act subject to petition - effective date. This act
Page 6, Line 9takes effect at 12:01 a.m. on the day following the expiration of the
Page 6, Line 10ninety-day period after final adjournment of the general assembly; except
Page 6, Line 11that, if a referendum petition is filed pursuant to section 1 (3) of article V
Page 6, Line 12of the state constitution against this act or an item, section, or part of this
Page 6, Line 13act within such period, then the act, item, section, or part will not take
Page 6, Line 14effect unless approved by the people at the general election to be held in
Page 6, Line 15November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor.