reglab/housing_qa huggingface dataset:
CO Code § 39-22-4001 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 40 - Roundup River Ranch Voluntary Contribution|§ 39-22-4001. To 39-22-4004.(repealed)

 Editor's note:    This part 40 was added in 2011 and was not amended prior to its repeal in 2020. For the text of this part 40 prior to its repeal in 2020, consult the 2019 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume.    Section 39-22-4004 provided for the repeal of this part 40, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the Roundup River Ranch voluntary contribution is next in the queue. (SeeL. 2011, p. 1398.) The executive director filed the certification on November 1, 2014, so this part 40 is repealed, effective January 1, 2020.
CO Code § 39-22-4101 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 41 - Families in Action for Mental Health Voluntary Contribution|§ 39-22-4101. To 39-22-4104.(repealed)

 Editor's note:    This part 41 was added in 2011. For amendments to this part 41 prior to its repeal in 2017, consult the 2017 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume.    Section 39-22-4104 provided for the repeal of this part 41, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the Families in Action for Mental Health fund voluntary contribution is next in the queue. (SeeL. 2011, p. 1036.) The executive director filed the certification on December 5, 2011, so this part 41 is repealed, effective January 1, 2017.
CO Code § 39-22-4201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 42 - Public Education Fund Voluntary Contribution|§ 39-22-4201. To 39-22-4204.(repealed)

 Editor's note:    This part 42 was added in 2011. For amendments to this part 42 prior to its repeal in 2019, consult the 2018 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume.    Section 39-22-4204 provided for the repeal of this part 42, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the public education fund voluntary contribution is next in the queue. (SeeL. 2011, p. 1272.) The executive director filed the certification on November 1, 2013, so this part 42 is repealed, effective January 1, 2019.
CO Code § 39-22-4301 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 43 - American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund Voluntary Contribution|§ 39-22-4301. Legislative Declaration

  The general assembly hereby finds, determines, and declares that:   The American Red Cross is a humanitarian organization that brings together well-trained and dedicated volunteers and paid staff to help prevent, prepare for, and respond to emergencies;    The American Red Cross:   Helps military families deliver messages to their loved ones serving our nation in foreign countries; and    Has been instrumental in assisting victims of disasters around the world, including fires, floods, earthquakes, wars, and hurricanes;       Under the leadership of the American Red Cross, thousands of volunteers stand ready to assist those displaced by disaster, wherever and whenever it may strike;    In Colorado, the American Red Cross has trained tens of thousands of citizens in first aid, cardiopulmonary resuscitation, water safety, and other life-saving techniques; and    In the 2011 fiscal year alone, the American Red Cross Colorado Chapters:   Responded to more than four hundred disasters;    Assisted nearly eight hundred families affected by disaster;    Assisted more than five thousand members of the United States armed forces via emergency communications and other services;    Trained more than ninety-eight thousand individuals in cardiopulmonary resuscitation, first aid, and other health and safety techniques;    Gave preparedness presentations at events attended by more than thirty thousand individuals; and    Relied on more than three thousand volunteers to fulfill the American Red Cross mission.          In order to assist the American Red Cross Colorado Chapters in fulfilling the mission of the American Red Cross, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of the American Red Cross Colorado Chapters by allowing citizens to make a voluntary contribution on their state income tax return form to the American Red Cross Colorado disaster response, readiness, and preparedness fund for such a purpose.     History. Source: L. 2012: Entire part added, (HB 12-1006), ch. 142, p. 513, § 1, effective August 8.
CO Code § 39-22-4302 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 43 - American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund Voluntary Contribution|§ 39-22-4302. Voluntary Contribution Designation - Procedure - Effective Date

 For income tax years commencing on or after January 1, 2019, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the American Red Cross Colorado disaster response, readiness, and preparedness fund created in section 39-22-4303 (1) .   History. Source: L. 2012: Entire part added, (HB 12-1006), ch. 142, p. 514, § 1, effective August 8. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1169, § 8, effective September 14.
CO Code § 39-22-4303 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 43 - American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund Voluntary Contribution|§ 39-22-4303. Contributions Credited to the American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4302 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the American Red Cross Colorado disaster response, readiness, and preparedness fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.    The general assembly shall appropriate annually from the American Red Cross Colorado disaster response, readiness, and preparedness fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of the fiscal year, after subtracting the appropriation to the department, shall be transferred to the American Red Cross Colorado Chapters.     History. Source: L. 2012: Entire part added, (HB 12-1006), ch. 142, p. 515, § 1, effective August 8.
CO Code § 39-22-4304 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 43 - American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund Voluntary Contribution|§ 39-22-4304. Repeal of Part

 This part 43 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the American Red Cross Colorado disaster response, readiness, and preparedness fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a) .   History. Source: L. 2012: Entire part added,(HB 12-1006), ch. 142, p. 515, § 1, effective August 8. L. 2020: Entire section amended,(SB 20-208), ch. 243, p. 1169, § 9, effective September 14.    Editor's note:   The revisor of statutes received the written certification referred to in this section on November 1, 2020.
CO Code § 39-22-4401 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 44 - Colorado for Healthy Landscapes Fund Voluntary Contribution|§ 39-22-4401. Legislative Declaration

  The general assembly hereby finds, determines, and declares that:   Colorado for Healthy Landscapes is a collaboration of noxious weed and invasive species control advocacy organizations including the Colorado Weed Management Association, the nonprofit organization that serves as the fiscal manager for Colorado for Healthy Landscapes;    A lack of access to noxious weed and invasive species control services is often cited as one of the leading threats to Colorado's natural resources;    The control efforts to counter the impacts of invasive species cost Americans approximately one hundred twenty billion dollars annually; and    In Colorado:   Stands of tamarisk have decreased bird populations along the Colorado river by ninety-seven percent;    In the flat tops wilderness, yellow toadflax has caused declines in native plant populations, thereby degrading wildlife habitat;    Cheatgrass increases the frequency and intensity of wildfires;    Leafy spurge has decreased elk habitat usage by over eighty percent and native bird nesting and species numbers by forty-two and thirty-seven percent, respectively;    Diffuse knapweed replaces traditional wildlife forage and degrades wildlife habitat;    Canada thistle infestations threaten endangered species such as the Colorado butterfly plant; and    Russian knapweed produces chemicals that displace native plants and degrades wildlife habitat.          The general assembly further finds and declares that Colorado for Healthy Landscapes:   Promotes noxious weed and invasive species prevention efforts and education;    Increases access to appropriate noxious weed and invasive species funding, thus strengthening and enhancing Colorado's noxious weed and invasive species control system;    Ensures that controlling entities obtain community support and services so that landscapes evolve in a healthy manner and are able to maximize their potential; and    Educates Coloradans about noxious weed and invasive species to reduce careless acts that encourage unwanted spread of such species.       In order to assist Colorado for Healthy Landscapes in fulfilling its mission, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of the Colorado Weed Management Association by allowing citizens to make a voluntary contribution on their state income tax return form to the Colorado for Healthy Landscapes fund for such a purpose. The Colorado Weed Management Association shall administer the moneys in furtherance of its mission to protect Colorado's natural resources from the degrading effects of invasive species of terrestrial and aquatic vegetation.     History. Source: L. 2012: Entire part added, (HB 12-1290), ch. 140, p. 507, § 1, effective August 8.
CO Code § 39-22-4402 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 44 - Colorado for Healthy Landscapes Fund Voluntary Contribution|§ 39-22-4402. Voluntary Contribution Designation - Procedure - Effective Date

 For the five consecutive income tax years immediately following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and the Colorado for Healthy Landscapes fund voluntary contribution is next in the queue established pursuant to said section 39-22-1001 (8) , the Colorado state individual income tax return form shall contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado for Healthy Landscapes fund created in section 39-22-4403 (1) .   History. Source: L. 2012: Entire part added, (HB 12-1290), ch. 140, p. 509, § 1, effective August 8.
CO Code § 39-22-4403 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 44 - Colorado for Healthy Landscapes Fund Voluntary Contribution|§ 39-22-4403. Contributions Credited to the Colorado for Healthy Landscapes Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4402 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Colorado for Healthy Landscapes fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.    The general assembly shall appropriate annually from the Colorado for Healthy Landscapes fund to the department of revenue its costs of administering moneys designated as contributions to the fund. All moneys remaining in the fund at the end of the fiscal year, after subtracting the appropriation to the department, shall be transferred to the Colorado Weed Management Association, a Colorado nonprofit organization that acts as fiscal manager for Colorado for Healthy Landscapes.     History. Source: L. 2012: Entire part added, (HB 12-1290), ch. 140, p. 509, § 1, effective August 8.
CO Code § 39-22-4404 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 44 - Colorado for Healthy Landscapes Fund Voluntary Contribution|§ 39-22-4404. Repeal of Part

 This part 44 is repealed, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the Colorado for Healthy Landscapes fund voluntary contribution is next in the queue, unless the voluntary contribution to the Colorado for Healthy Landscapes fund established by this part 44 is continued or reestablished by the general assembly acting by bill prior to said date.   History. Source: L. 2012: Entire part added, (HB 12-1290), ch. 140, p. 509, § 1, effective August 8.
CO Code § 39-22-4501 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 45 - Habitat for Humanity of Colorado Voluntary Contribution|§ 39-22-4501. Legislative Declaration

  The general assembly hereby finds, determines, and declares that:   Habitat for Humanity is an organization that welcomes all people, regardless of race, religion, ethnicity, or any other difference, to build and repair simple, decent, affordable houses for those who lack adequate shelter; and    Habitat for Humanity of Colorado supports organization affiliates across the state that provide home ownership to low-income families that commit to a partnership that includes sweat equity, financial training, and a no-interest mortgage.       In order to assist Habitat for Humanity of Colorado in fulfilling the mission of Habitat for Humanity, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of Habitat for Humanity of Colorado by allowing citizens to make a voluntary contribution on their state income tax return form to the Habitat for Humanity of Colorado fund for that purpose.     History. Source: L. 2013: Entire part added, (SB 13-029), ch. 45, p. 122, § 1, effective August 7.
CO Code § 39-22-4502 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 45 - Habitat for Humanity of Colorado Voluntary Contribution|§ 39-22-4502. Voluntary Contribution Designation - Procedure - Effective Date

 For income tax years commencing on or after January 1, 2019, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the Habitat for Humanity of Colorado fund created in section 39-22-4503 (1) .   History. Source: L. 2013: Entire part added, (SB 13-029), ch. 45, p. 123, § 1, effective August 7. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1170, § 10, effective September 14.
CO Code § 39-22-4503 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 45 - Habitat for Humanity of Colorado Voluntary Contribution|§ 39-22-4503. Contributions Credited to the Habitat for Humanity of Colorado Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4502 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Habitat for Humanity of Colorado fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.    The general assembly shall appropriate annually from the Habitat for Humanity of Colorado fund to the department of revenue its costs of administering moneys designated as contributions to the fund. After subtracting the appropriation to the department, the state treasurer shall transfer all moneys remaining in the fund at the end of the fiscal year to Habitat for Humanity of Colorado, a Colorado nonprofit organization.     History. Source: L. 2013: Entire part added, (SB 13-029), ch. 45, p. 123, § 1, effective August 7.
CO Code § 39-22-4504 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 45 - Habitat for Humanity of Colorado Voluntary Contribution|§ 39-22-4504. Repeal of Part

 This part 45 is repealed, effective January 1 of the income tax year following the year in which the executive director files written certification with the revisor of statutes that the Habitat for Humanity of Colorado fund voluntary contribution will no longer appear on the individual income tax return form due to a failure to meet the requirements of section 39-22-1001 (5)(a) .   History. Source: L. 2013: Entire part added,(SB 13-029), ch. 45, p. 123, § 1, effective August 7. L. 2020: Entire section amended,(SB 20-208), ch. 243, p. 1170, § 11, effective September 14.    Editor's note:   The revisor of statutes received the written certification referred to in this section on November 1, 2020.
CO Code § 39-22-4601 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 46 - Colorado Youth Corps Association Voluntary Contribution|§ 39-22-4601. Legislative Declaration

  The general assembly hereby finds, determines, and declares that the Colorado Youth Corps Association promotes youth development through conservation and advances the youth conservation corps accredited by the Colorado Youth Corps Association in the state that engage youth and young adults to address land, water, and energy challenges while they chart their educational and employment futures.    In order to assist Colorado in fulfilling the mission of the Colorado Youth Corps Association, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of the Colorado Youth Corps Association by allowing citizens to make a voluntary contribution on their state income tax return form to the Colorado Youth Conservation Corps fund for that purpose.     History. Source: L. 2014: Entire part added, (HB 14-1092), ch. 131, p. 457, § 1, effective August 6.
CO Code § 39-22-4602 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 46 - Colorado Youth Corps Association Voluntary Contribution|§ 39-22-4602. Voluntary Contribution Designation - Procedure - Effective Date

 For the five consecutive income tax years immediately following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and the Colorado Youth Conservation Corps fund voluntary contribution is next in the queue established pursuant to said section 39-22-1001 (8) , the executive director shall ensure that the Colorado state individual income tax return form contains a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Colorado Youth Conservation Corps fund created in section 39-22-4603 (1) .   History. Source: L. 2014: Entire part added, (HB 14-1092), ch. 131, p. 458, § 1, effective August 6.
CO Code § 39-22-4603 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 46 - Colorado Youth Corps Association Voluntary Contribution|§ 39-22-4603. Contributions Credited to the Colorado Youth Conservation Corps Fund - Creation - Appropriation

  The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4602 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Colorado Youth Conservation Corps fund, which fund is hereby created in the state treasury. All interest derived from the deposit and investment of moneys in the fund shall be credited to the fund.    The general assembly shall appropriate annually from the Colorado Youth Conservation Corps fund to the department of revenue its costs of administering moneys designated as contributions to the fund. After subtracting the appropriation to the department, the state treasurer shall transfer all moneys remaining in the fund at the end of the fiscal year to the Colorado Youth Corps Association, a Colorado nonprofit organization.     History. Source: L. 2014: Entire part added, (HB 14-1092), ch. 131, p. 458, § 1, effective August 6.
CO Code § 39-22-4604 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 46 - Colorado Youth Corps Association Voluntary Contribution|§ 39-22-4604. Repeal of Part

 This part 46 is repealed, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the Colorado Youth Conservation Corps fund voluntary contribution is next in the queue, unless the Colorado Youth Conservation Corps fund established by this part 46 is continued or reestablished by the general assembly acting by bill prior to said date.   History. Source: L. 2014: Entire part added, (HB 14-1092), ch. 131, p. 458, § 1, effective August 6.
CO Code § 39-22-4701 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 47 - First-Time Home Buyer Savings Account|§ 39-22-4701. Short Title

 The short title of this part 47 is the “First-time Home Buyer Savings Account Act”.   History. Source: L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1302, § 2, effective August 10.
CO Code § 39-22-4702 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 22 - Income Tax|Part 47 - First-Time Home Buyer Savings Account|§ 39-22-4702. Legislative Declaration

 The general assembly declares that the purpose for allowing taxable income to be reduced by earnings from a first-time home buyer savings account is to encourage first-time home ownership through incentivizing saving for a down payment and closing costs because of the significant financial and civic benefits home ownership provides for our state.   History. Source: L. 2016: Entire part added, (HB 16-1467), ch. 321, p. 1302, § 2, effective August 10.