2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › INCOME TAX (§§ 39-22-101 — 39-22-5508) › Article 22 - Income Tax (§§ 39-22-101 — 39-22-5508) › Part 10 - LIMITATION ON VOLUNTARY CONTRIBUTION PROGRAMS (§ 39-22-1001) › Section 39-22-1001 - Limitations on voluntary contribution programs - queue - notice - reestablishment of certain programs

(1)
(a)
Except as otherwise provided in subsection (1)(b) of this section, it is the intent of the general assembly that any program funded by voluntary contributions of income tax refunds that is created on or after June 2, 1985, shall have a sunset clause providing that the program shall apply to no more than three income tax years, unless the program is continued or reestablished by the general assembly acting by bill prior to the date that the program is scheduled to sunset.
(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returns for the income tax years specified in the part in which the voluntary contribution is established and shall be repealed or reestablished as directed in such part; except that there shall be no requirement for a sunset clause for:
(I)
The Colorado domestic abuse program fund voluntary contribution established in part 8 of this article 22;
(II)
The homeless prevention activities program fund voluntary contribution established in part 13 of this article 22;
(III)
The Special Olympics Colorado fund voluntary contribution established in part 18 of this article 22;
(IV)
The western slope military veterans' cemetery voluntary contribution established in part 19 of this article 22;
(V)
The pet overpopulation fund voluntary contribution established in part 22 of this article 22;
(VI)
The American Red Cross Colorado disaster response, readiness, and preparedness fund established in part 43 of this article 22;
(VII)
The Habitat for Humanity of Colorado fund voluntary contribution established in part 45 of this article 22;
(VIII)
The donate to a Colorado nonprofit fund voluntary contribution established in part 51 of this article 22;
(IX)
The Colorado healthy rivers fund voluntary contribution established in part 24 of this article 22;
(X)
The Alzheimer's Association fund voluntary contribution established in part 29 of this article 22;
(XI)
The military family relief fund voluntary contribution established in part 30 of this article 22;
(XII)
The Colorado cancer fund voluntary contribution established in part 33 of this article 22;
(XIII)
The Make-A-Wish Foundation of Colorado voluntary contribution established in part 36 of this article 22;
(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.
(2) to (4)
(Deleted by amendment, L. 2003, p. 2060, § 2, effective May 22, 2003.)
(5)
Every voluntary contribution established in this article 22 must receive a minimum dollar amount of contributions in each income tax year as follows:
(a)
Except as otherwise provided in paragraphs (b) and (c) of this subsection (5), for each period running from January 1 through September 30, if the amount designated on Colorado income tax returns as contributed to any voluntary contribution established in this article does not equal or exceed fifty thousand dollars according to the records of the department of revenue, then such voluntary contribution is no longer effective and shall not be reflected on the Colorado income tax returns made for any subsequent income tax year, unless the voluntary contribution is reestablished by the general assembly pursuant to subsection (1) of this section.
(b)
(I)
(A)
Notwithstanding subsection (5)(a) of this section, for any voluntary contribution that appears on Colorado income tax returns for the first time in the 2002 income tax year or any income tax year thereafter, the amount designated on Colorado income tax returns as contributed under any voluntary contribution established in this article 22 must equal or exceed fifty thousand dollars according to the records of the department of revenue during the January 1 through September 30 period for which moneys are collected for the third income tax year in which the voluntary contribution appears on Colorado income tax returns. Any such voluntary contribution shall not be required to collect fifty thousand dollars in either the first or the second year that it appears on Colorado income tax returns.
(B)
For the purposes of sub-subparagraph (A) of this subparagraph (I), a voluntary contribution that previously appeared on income tax returns and was removed for failure to receive the requisite amount of contributions pursuant to either paragraph (a) of this subsection (5) or subparagraph (II) of this paragraph (b) is deemed to be appearing on the form "for the first time" if three income tax years or more elapses between the last year the voluntary contribution appeared on the form and the first year it is replaced on the form.
(II)
If any voluntary contribution subject to the requirements of subparagraph (I) of this paragraph (b) does not equal or exceed the requisite amount of contributions for the third income tax year for which it appears on Colorado income tax returns, then the voluntary contribution shall no longer be effective and shall not be reflected on Colorado income tax returns for any subsequent income tax year, regardless of whether the voluntary contribution is reestablished by the general assembly pursuant to subsection (1) of this section.
(III)
After any voluntary contribution subject to the requirements of this paragraph (b) has been on Colorado income tax returns for three years, the provisions of paragraph (a) of this subsection (5) shall apply to such voluntary contribution and the provisions of this paragraph (b) shall no longer apply.
(c)
(I)
Subsections (5)(a) and (5)(b) of this section shall not apply to the western slope military veterans' cemetery voluntary contribution established in part 19 of this article 22 or the donate to a Colorado nonprofit fund voluntary contribution established in part 51 of this article 22. Such voluntary contributions shall not be required to receive a minimum amount of contributions in any income tax year.
(II)
(Deleted by amendment, L. 2005, p. 738, § 1, effective August 8, 2005.)
(6)
Repealed.
(7)
(a)
No more than twenty voluntary contributions are permitted to appear on the Colorado income tax return form in any income tax year. If the general assembly, acting by bill in any year, requires more voluntary contributions to appear on the income tax return form than there are lines available on the form, an existing voluntary contribution that is renewed or continued takes precedence and must be placed on the form over a voluntary contribution that does not appear on the form. Any voluntary contribution that does not appear on the form and is not being renewed or continued but does not take effect pursuant to this subsection (7) must be placed in the queue created by subsection (8) of this section and only becomes effective in any year in which there is a line available on the income tax return form, as specified in subsection (8) of this section.
(b)
Repealed.
(8)
(a)
If the general assembly, acting by bill in any year, requires more voluntary contributions to appear on the income tax return form than there are lines available on the form, any voluntary contribution that is to appear on the form for the first time shall, notwithstanding the language in or the effective date of the bill creating the voluntary contribution, be placed in a queue, which queue is hereby created. The order of voluntary contributions that are placed in the queue shall be determined by the date and time on which the governor signs the bill creating the voluntary contribution, or at such time that the bill becomes law without the governor's signature, with the bill that was signed or becomes law without a signature first in time being first in the queue, the bill that was signed or becomes law without a signature next in time being second in the queue, and so on.
(b)
On November 1 of each year, the executive director shall certify to the revisor of statutes the amount of lines available for voluntary contributions on the income tax return form for the state income tax year commencing on January 1 of the following year.
(c)
If a line becomes available on the income tax return form, and notwithstanding the language in or the effective date of the bill creating the voluntary contribution, the voluntary contribution first in the queue shall appear on the form for the number of consecutive tax years specified in the part creating the voluntary contribution beginning with the tax year immediately following the year in which the executive director certifies that there is a line available as specified in paragraph (b) of this subsection (8). If there are two lines available on the form, the voluntary contribution that is second in the queue shall appear on the form for the number of consecutive tax years specified in the part creating the voluntary contribution beginning with the tax year immediately following the year in which the executive director certifies that there are lines available as specified in paragraph (b) of this subsection (8), and so on.
(9)
The department of revenue shall post and periodically update on its official website the amount of donations received for each voluntary contribution appearing on the Colorado state individual income tax return form.
(10)
One year prior to the date on which a voluntary contribution program is scheduled to repeal pursuant to its sunset clause, the department of revenue shall electronically notify the organization to which that voluntary contribution program's moneys are transferred of the upcoming repeal.
Amended by 2022 Ch. 295, § 3, eff. 8/10/2022.
Amended by 2021 Ch. 53, § 1, eff. 9/7/2021.
Amended by 2020 Ch. 243, § 1, eff. 9/14/2020.
Amended by 2018 Ch. 290, § 2, eff. 8/8/2018.
L. 85: Entire part added, p. 1278, § 4, effective June 2. L. 88: Entire section amended, p. 1316, § 13, effective May 29. L. 91: (2) amended, p. 1999, § 3, effective May 1. L. 94: (1) amended, p. 726, § 2, effective April 19; (1) and (2)(a) amended and (3) added, p. 931, § 3, effective April 28. L. 98: (3) amended, p. 87, § 3, effective March 23. L. 99: (1) amended, p. 305, § 1, effective August 4. L. 2001: (2)(a) amended and (4) added, p. 1150, § 5, effective June 5. L. 2002: (3) RC&RE, p. 444, § 2, effective August 7. L. 2003: Entire section amended, p. 2060, § 2, effective May 22. L. 2005: (1)(a), IP(5), (5)(a), (5)(b)(I), (5)(c)(II), and (6) amended, p. 738, § 1, effective August 8. L. 2011: (7), (8), and (9) added, (HB 11-1295), ch. 245, p. 1070, § 1, effective May 27; (7) and (8) added, (HB 11-1097), ch. 140, p. 485, § 1, effective August 10; (7) and (8) added, (HB 11-1071), ch. 1395, p. 1395, § 1, effective August 10; (7) and (8) added, (SB 11-102), ch. 1033, p. 1033, § 1, effective August 10. L. 2012: (5)(b)(I) and (7) amended and (6) repealed, (SB 12-055), ch. 405, p. 405, § 1, effective August 8. L. 2013: (10) added, (HB 13 -1237), ch. 441, p. 441, § 2, effective August 7. L. 2016: IP(5), (5)(a), and (7) amended, (HB 16 -1297), ch. 257, p. 257, § 1, effective April 14. L. 2017: IP(5) and (5)(b)(I)(A) amended, (SB 17-294), ch. 1414, p. 1414, § 109, effective May 25. L. 2018: (1)(b) and (5)(c)(I) amended, (SB 18-141), ch. 1791, p. 1791, § 2, effective August 8. L. 2020: (1)(b) amended, (SB 20-208), ch. 1167, p. 1167, § 1, effective September 14. L. 2021: (1)(b)(VII) amended and (1)(b)(IX), (1)(b)(X), (1)(b)(XI), (1)(b)(XII), (1)(b)(XIII), and (1)(b)(XIV) added, (SB 21 -145), ch. 222, p. 222, § 1, effective September 7.
(1) Amendments to subsection (1) by Senate Bill 94-156 and House Bill 94-1221 were harmonized.
(2) Subsection (2)(b)(III) provided for the repeal of subsection (2)(b), effective January 1, 1995. (See L. 91, p. 1999.)
(3) Subsection (3)(b) provided for the repeal of subsection (3), effective January 1, 2002. (See L. 98, p. 87 .)
(4) Subsection (7)(b)(III) provided for the repeal of subsection (7)(b), effective July 1, 2017. (See L. 2016, p. 257 .)
2022 Ch. 295, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2021 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).