• Fiscal Policy & Taxes

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.

• April 04, 2025: House Appropriations Committee Report
• March 24, 2025: House Finance Committee Report

• Past bill versions
• Past fiscal notes
• Committee activity and documents
• Bill History