Rod Pelton

The act 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.

Unlike many other types of permitted voluntary contributions, 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 act 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.

For the 2025-26 state fiscal year, the act appropriates $11,606 from the fund to the department for the implementation of the act.
(Note: This summary applies to this bill as enacted.)