FirstHB1299_S_APP.002 RegularNOT SessionAMENDED Seventy-fifthSENATE GeneralCOMMITTEE Assembly STATE OF COLORADOREFERENCE ENGROSSEDREPORT This_______________________________ VersionApril Includes29, All2025 AmendmentsChair Adoptedof onCommittee SecondDate ReadingCommittee inon theAppropriations House. of Introduction LLS NO.

25-0902.01After Jedconsideration Franklinon x5484the HOUSEmerits, BILLthe 25-1299Committee HOUSErecommends SPONSORSHIPthe Duranfollowing: and Armagost, SENATE SPONSORSHIP Roberts and Pelton R., House Committees Senate Committees Finance Appropriations A BILL FOR AN ACT C ONCERNING A VOLUNTARY CONTRIBUTION OF ALL OR A PORTION OF AN INCOME TAX REFUND AS A DONATION TO THE ANIMAL PROTECTIONFUND ,AND ,IN CONNECTION THEREWITH ,MAKING AN APPROPRIATION .

BillHB25-1299 Summarybe (Note:referred to the Committee of the Whole with favorable recommendation and with a recommendation that it be placed on the consent calendar.

This** summary*** applies** to*** this** bill as introduced and does notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill 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.) Thebillcreatesavoluntaryprocedurebywhichanindividualmay electtocontributeaportionof theirstateincometaxrefundasadonation i 5 to the animal protection fund (fund).

For the income tax years a 0 S R , O n 1 Shading denotes HOUSE amendment.

Double underlining denotes SENATE amendment.

H 2 r Capital letters or bold & italic numbers indicate new material to be added to existingdlaw.

Dashes through the words or numbers indicate deletions from existing law.

e m A 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 individualtaxpayermaydesignatetheamountof 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 statetreasurerandtothegeneralassembly.Thestatetreasurershallcredit 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.

Be it enacted by the General Assembly of the State of Colorado:

SECTION 1.

In Colorado Revised Statutes, 35-42-113, amend (1) as follows:

35-42-113.

Animal protection fund - creation.

(1) There is hereby created an animal protection fund.

Any donations collected for animal protection, any net proceeds from the sale of an animal pursuant tosection18-9-202.5(4),C.R.S.

ANYDONATIONSCOLLECTEDPURSUANT TOSECTION 39-22-5602,andanymoneys MONEY fromrestitutionordered fortheexpensesof thedepartmentofagricultureinsellingandproviding for the care of and provision for an animal disposed of under the animal cruelty laws in accordance with part 2 of article 9 of title 18 C.R.S., this articleRTICLE 42 shall be transmitted to the state treasurer, who shallcreditthemoneys MONEY totheanimalprotectionfund.Thegeneral assemblyshallmakeannualappropriationsfromthatfund M ONEYINTHE -2- 1299 FUND IS CONTINUOUSLY APPROPRIATED to the department of agriculture to aid in carrying out the purposes of this article;

except that no such appropriations may be made for personal servicesCLE 42FOR THE CARE OF PET ANIMALS AND LIVESTOCK DURING EMERGENCIES AND FOR PROVIDING FOR THE TEMPORARY CARE OF PET ANIMALS AND LIVESTOCK IN CRISI.

SECTION2.

In Colorado RevisedStatutes,39-22-1001,amend (1)(b)(XIV), (1)(b)(XV), and (5)(c)(I);

and add (1)(b)(XVI) as follows:

39-22-1001.

Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs.

(1) (b) All voluntary contribution programs shall remain on Colorado income tax returns for the income tax years specified in the part in which the voluntary contribution is established and shall be repealed or reestablished as directed in such part;

except that there shall be no requirement for a sunset clause for:

(XIV) The unwanted horse fund voluntary contribution established in part 38 of this article 22;

and (XV) The Colorado nongame conservation and wildlife restoration voluntary contribution established in part 7 of this article 22;

AND (XVI) THEANIMALPROTECTIONFUNDVOLUNTARYCONTRIBUTION ESTABLISHED IN PART56 OF THIS ARTICL22.

(5) Everyvoluntarycontributionestablishedinthisarticle22must receive a minimum dollar amount of contributions in each income tax year as follows:

(c) (I) Subsections (5)(a) and(5)(b)of thissection shall not apply to the western slope military veterans' cemetery voluntary contribution -3- 1299 established in part 19 of this article 22, or the donate to a Colorado nonprofitfundvoluntarycontributionestablishedinpart51ofthisarticle 22, OR THE ANIMAL PROTECTION FUND VOLUNTARY CONTRIBUTION ESTABLISHED IN PART 56OF THIS ARTICLE22.

Such THESE voluntary contributions shall not be required to receive a minimum amount of contributions in anyincome tax year.

SECTION3.

InColoradoRevisedStatutes,addpart56toarticle 22 of title 39 as follows:

PART 56 ANIMAL PROTECTION FUND VOLUNTARY CONTRIBUTION 39-22-5601.

Legislative declaration.