First Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
ENGROSSED
This Version Includes All Amendments Adopted
on Second Reading in the House of Introduction
LLS NO. 23-0486.02 Pierce Lively x2059
HOUSE BILL 23-1008
House Committees Senate Committees
Finance
Appropriations
A BILL FOR AN ACT
C
ONCERNING TAX POLICIES RELATED TO THE ACCESSIBILITY OF FOOD ,101
AND, IN CONNECTION THEREWITH , REQUIRING ADDITIONS TO102
COLORADO TAXA BLE INCOME IN AMOUNTS EQUAL TO THE103
BUSINESS MEALS FEDERAL ITEMIZED DEDUCTION, CREATING A104
TAX CREDIT TO SUPPORT THE SMALL BUSINESS RECOVERY AND105
RESILIENCE GRANT PROGRAM , AND MAKING AN APPROPRIATION .106
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
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
.)
Section 2 of the bill requires the general assembly, for fiscal year
HOUSE
Amended 2nd Reading
March 17, 2023
HOUSE SPONSORSHIP
Weissman,
SENATE SPONSORSHIP
Fields and Hinrichsen,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. 2023-24 through fiscal year 2030-31, to annually transfer $1 million to
the prevention services division (division) within the department of public
health and environment. The bill requires the division to use this money
to partner with a statewide nonprofit organization to provide healthy
eating program incentives among Colorado's low-income populations.
Section 3 requires individual taxpayers to add an amount of
federal taxable income equal to their federal deduction for business meals
to their state income tax liability for the 2024 through 2030 income tax
years. Section 4 requires the same of corporate taxpayers. Section 6
requires the general assembly to transfer the following amounts from the
general fund to the department of agriculture to implement the small
business recovery and resilience grant program (grant program):
! For fiscal years 2023-24 and 2030-31, $2.5 million; and
! For fiscal years 2024-25 through 2029-30, $5 million.
Section 6 also extends the repeal date of the grant program from
September 1, 2027 to September 1, 2031.
Section 5 creates a tax credit for small food retailers and small
family farms that purchase certain systems or equipment. The tax credit
is equal to 75% of the cost of those systems or equipment. Purchasers
may assign the tax credit to the seller who sells them the qualifying
systems or equipment. The tax credit is available for the 2024 through
2030 tax years.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. Legislative declaration. (1) The general assembly2
finds and declares that:3
(a) A recent survey found that one in three Coloradans are "food4
insecure", that is, lacking reliable access to nutritious food;5
(b) In addition, more than one in three adults living with children6
have reported regularly cutting back or skipping meals to allow their7
children to have enough to eat;8
(c) Childhood hunger can have lifetime impacts, such as9
interfering with developmental and educational progress;10
(d) Certain communities, including communities of color, seniors,11
and lower-income Coloradans, are prone to higher-than-average rates of12
food insecurity;13
1008-2- (e) Food security and housing security are closely related issues,1
because both are basic needs that a family must account for, and the two2
can become competing priorities on a limited budget. That is, a family's3
ability to pay for their food is directly related to their ability to pay for4
their housing, and improving one will necessarily improve the other. 5
(f) Improving the capacity of existing small, local retailers to store6
and sell nutritious food can improve access, lower prices, and reduce food7
insecurity, particularly for Colorado families most at risk of it, while8
keeping more of the proceeds of economic activity in the local9
community;10
(g) Expanding the number of retailers selling fresh produce may11
also create new market opportunities for Colorado agricultural producers;12
(h) Therefore, the general assembly determines that enacting this13
legislation to further support existing nutrition access efforts will improve14
access to nutritious food for Coloradans, assist small businesses, and15
foster Colorado's agricultural industry.16
17
SECTION 2. In Colorado Revised Statutes, 39-22-104, add (3)(s)18
as follows:19
39-22-104. Income tax imposed on individuals, estates, and20
trusts - single rate - report - legislative declaration - definitions -21
repeal. (3) There shall be added to the federal taxable income:22
(s) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER23
J
ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO24
A FEDERAL DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO25
SECTION 274 (k) OF THE INTERNAL REVENUE CODE .26
(II) T
HIS SUBSECTION (3)(s) IS REPEALED, EFFECTIVE DECEMBER27
1008
-3- 31, 2035.1
SECTION 3. In Colorado Revised Statutes, 39-22-304, add2
(2)(k) as follows:3
39-22-304. Net income of corporation - legislative declaration4
- definitions - repeal. (2) There shall be added to federal taxable income:5
(k) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER6
J
ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO7
A FEDERAL DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO8
SECTION 274 (k) OF THE INTERNAL REVENUE CODE.9
(II) T
HIS SUBSECTION (2)(k) IS REPEALED, EFFECTIVE DECEMBER10
31,
2035.11
SECTION
4. In Colorado Revised Statutes, add 39-22-549 as12
follows:13
39-22-549. Credit against tax - small food business recovery14
and resilience grant program equipment - community food15
consortium duties and responsibilities - tax preference performance16
statement - legislative declaration - definitions - repeal. (1) (a) T
HE17
GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT , IN ACCORDANCE18
WITH SECTION 39-21-304 (1), WHICH REQUIRES EACH BILL THAT CREATES19
A NEW TAX EXPENDITURE TO INCLUDE A TAX PREFERENCE PERFORMANCE20
STATEMENT AS PART OF A STATUTORY LEGISLATIVE DECLARATION , THE21
GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT THE PURPOSES22
OF THE TAX EXPENDITURE CREATED IN SUBSECTION (3) OF THIS SECTION23
ARE TO:24
(I) I
NDUCE CERTAIN DESI GNATED BEHAVIOR BY TAXPAYERS ,25
SPECIFICALLY THE PURCHASE AND USE OF SMALL FOOD BUSINESS26
RECOVERY AND RESILIENCE GRANT PROGRAM
EQUIPMENT AND THE27
1008
-4- INCREASE OF ACTIVITIES OF THE COMMUNITY FOOD CONSORTIUM FOR1
SMALL FOOD RETAILERS AND COLORADO-OWNED AND2
COLORADO-OPERATED FARMS; AND3
(II) C
ONTRIBUTE TO THE STATE'S EFFORT TO IMPROVE ACCESS TO4
AND LOWER PRICES FOR HEALTHY F OODS IN LOW -INCOME AND5
UNDERSERVED AREAS OF THE STATE BY SUPPORTING SMALL FOOD6RETAILERS AND SMALL FAMILY FARMS .7
(b) T
HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL8
MEASURE THE EFFECTIVENESS OF THE TAX CREDITS IN ACHIEVING THE9
PURPOSES SPECIFIED IN SUBSECTION (1)(a)(I) OF THIS SECTION BASED ON10
THE NUMBER OF THE TAX CREDITS CREATED IN THIS SECTION THAT11
TAXPAYERS CLAIM. THE DEPARTMENT OF AGRICULTURE AND THE12
DEPARTMENT OF REVENUE SHALL PROVIDE THE STATE AUDITOR WITH ANY13
AVAILABLE INFORMATION THAT WOULD ASSIST THE STATE AUDITOR IN14
THIS MEASUREMENT.15
(2) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE16
REQUIRES:17
(a) "AMOUNT CERTAIN SPENT BY THE MEMBER OF THE18
CONSORTIUM ON COMPLETING ITS DUTIES AND RESPONSIBILITIES" MEANS19
THE AMOUNT SPENT ON PALLET, PALLET BREAK, DISTRIBUTION, AND20
DELIVERY FEES THAT IS ELIGIBLE FOR A SUBSIDY FROM THE CONSORTIUM21
BUT IS NOT OTHERWISE COVERED BY THE CONSORTIUM .22
(b) "DUTIES AND RESPONSIBILITIES" MEANS THE DUTIES AND23
RESPONSIBILITIES OF THE MEMBERS OF CONSORTIUM PURSUANT TO24
SECTION 35-1-117 (2)(a).25
(c) "MEMBER OF THE CONSORTIUM" MEANS ANY MEMBER OF THE26
COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD RETAILERS AND27
1008
-5- COLORADO-OWNED AND COLORADO-OPERATED FARMS CREATED IN1
SECTION 35-1-117 (2)(a).2
(d) "PURCHASE PRICE" MEANS THE AMOUNT ACTUALLY PAID BY3
THE PURCHASER FOR THE SMALL FOOD BUSINESS RECOVERY AND4
RESILIENCE GRANT PROGRAM EQUIPMENT , INCLUDING CHARGES FOR SALES5
TAX AND FREIGHT, BUT NOT INCLUDING ANY CHARGES FOR ASSEMBLY ,6
INSTALLATION, OTHER CONSTRUCTION SERVICES , OR PERMIT FEES.7
(e) "PURCHASER" MEANS A SMALL FOOD RETAILER OR SMALL8
FAMILY FARM THAT PURCHASES SMALL FOOD BUSINESS RECOVERY AND9
RESILIENCE GRANT PROGRAM EQUIPMENT .10
11
(f) "SMALL FAMILY FARM" HAS THE SAME MEANING AS SET FORTH12
IN SECTION 35-1-117 (8)(d).13
(g) "SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT14
PROGRAM EQUIPMENT " MEANS THE ITEMS LISTED IN SECTION 35-1-11715
(3)(a)(II)
AND (3)(a)(IV).16 (h) "SMALL FOOD RETAILER" HAS THE SAME MEANING AS SET17
FORTH IN SECTION 35-1-117 (8)(e).18
(3) (a) SUBJECT TO THE PROVISIONS OF SUBSECTION (4) OF THIS19
SECTION, FOR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY20
1,
2024, BUT BEFORE JANUARY 1,
2031:21
(I) ANY MEMBER OF THE FOOD CONSORTIUM IS ALLOWED A CREDIT22
AGAINST THE TAX IMPOSED BY THIS ARTICLE 22 IN AN AMOUNT EQUAL TO23
SEVENTY-FIVE PERCENT OF THE AMOUNT CERTAIN SPENT BY THE MEMBER24
OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND RESPONSIBILITIES25
MINUS ANY AMOUNT AWARDED TO THE MEMBER OF THE CONSORTIUM26
PURSUANT TO SECTION 35-1-117 (2) FOR THE COMPLETION OF ITS DUTIES27
1008
-6- AND RESPONSIBILITIES; AND1
(II) ANY PURCHASER OF SMALL FOOD BUSINESS RECOVERY AND2
RESILIENCE GRANT PROGRAM EQUIPMENT IS ALLOWED A CREDIT AGAINST3
THE TAX IMPOSED BY THIS ARTICLE 22 IN AN AMOUNT EQUAL TO4
SEVENTY-FIVE PERCENT OF THE PURCHASE PRICE OF THE RELEVANT SMALL5
FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT6
MINUS THE AMOUNT OF ANY GRANT AWARDED UNDER THE SMALL FOOD7
BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM FOR THE8
PURCHASE OF THE SAME SMALL FOOD BUSINESS RECOVERY AND9
RESILIENCE GRANT PROGRAM EQUIPMENT .10
11
(b) T
HE CREDIT ALLOWED PURSUANT TO THIS SECTION IS FOR THE12
INCOME TAX YEAR IN WHICH A
MEMBER OF THE CONSORTIUM SPENT AN13
AMOUNT CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES OR14
A PURCHASER PURCHASES THE RELEVANT SMALL FOOD BUSINESS15
RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT .16
17
(4) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL18
FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT MAY SUBMIT AN19
APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE ISSUANCE OF20
A LETTER OF ELIGIBILITY FOR A TAX CREDIT CERTIFICATE ALLOWED IN THIS21
SECTION BY THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY22
THE DEPARTMENT OF AGRICULTURE . THE APPLICATION MUST INCLUDE:23
(I) A CERTIFICATION THAT THE APPLICANT IS EITHER:24
(A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL25
FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND26
RESILIENCE GRANT PROGRAM EQUIPMENT ; OR27
1008
-7- (B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT1
CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND2
(II) DETAILED INFORMATION REGARDING :3
(A) THE PURCHASE PRICE THAT WOULD BE INCURRED BY A4
PURCHASER OF SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT5
PROGRAM EQUIPMENT AND THE DATE ON WHICH THE PURCHASE WOULD BE6
MADE; OR7
(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN THAT WOULD8
BE SPENT BY A MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES9
AND RESPONSIBILITIES, AND THE DATE OR DATES ON WHICH THE MEMBER10
OF THE CONSORTIUM WOULD SPEND THE AMOUNTS .11
(b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE12
APPLICATION FILED PURSUANT TO SUBSECTION (4)(a) OF THIS SECTION IS13
COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE14
WHETHER THE APPLICANT WOULD QUALIFY FOR THE CREDIT ALLOWED15
PURSUANT TO THIS SECTION IF THE APPLICANT MADE THE PURCHASE16
DESCRIBED IN THE APPLICATION AND THE DEPARTMENT OF AGRICULTURE17
HAD NOT ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN18
MILLION DOLLARS FOR THE INCOME TAX YEAR. IF THE DEPARTMENT OF19
AGRICULTURE APPROVES THE APPLICATION, THE DEPARTMENT OF20
AGRICULTURE SHALL ISSUE A LETTER OF ELIGIBILITY TO THE APPLICANT21
THAT INDICATES THE AMOUNT OF THE TAX CREDIT THAT THE PURCHASER22
OR MEMBER OF THE CONSORTIUM COULD CLAIM FOR THE SPECIFIED23
INCOME TAX YEAR IF THEY WERE TO MAKE THE PURCHASE DESCRIBED IN24
THE APPLICATION AND IF THE DEPARTMENT OF AGRICULTURE HAS NOT25
ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN MILLION26
DOLLARS FOR THE INCOME TAX YEAR .27
1008
-8- (5) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL1
FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT SHALL SUBMIT2
AN APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE3
ISSUANCE OF A TAX CREDIT CERTIFICATE ALLOWED IN THIS SECTION BY4
THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY THE5
DEPARTMENT OF AGRICULTURE . THE APPLICATION MUST INCLUDE:6
(I) A CERTIFICATION THAT THE APPLICANT IS EITHER:7
(A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL8
FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND9
RESILIENCE GRANT PROGRAM EQUIPMENT ; OR10
(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT11
CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND12
(II) DETAILED INFORMATION REGARDING :13
(A) THE PURCHASE PRICE INCURRED BY A PURCHASER OF SMALL14
FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT15
AND THE DATE THAT THE PURCHASE WAS MADE ; OR16
(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN SPENT BY A17
MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND18
RESPONSIBILITIES, AND THE DATE OR DATES THAT THE MEMBER OF THE19
CONSORTIUM SPENT THE AMOUNTS .20
(b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE21
APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF THIS SECTION IS22
COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE23
WHETHER THE APPLICANT QUALIFIES FOR THE CREDIT ALLOWED PURSUANT24
TO THIS SECTION. IF THE DEPARTMENT OF AGRICULTURE APPROVES THE25
APPLICATION, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A TAX26
CREDIT CERTIFICATE TO THE APPLICANT THAT INDICATES THE AMOUNT OF27
1008
-9- THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM1
MAY CLAIM FOR THE SPECIFIED INCOME TAX YEAR ; EXCEPT THAT THE2
TOTAL AMOUNT OF TAX CREDIT CERTIFICATES ISSUED BY THE3
DEPARTMENT OF AGRICULTURE IN A GIVEN INCOME TAX YEAR MUST NOT4
EXCEED A TOTAL OF TEN MILLION DOLLARS .5
(c) THE DEPARTMENT OF AGRICULTURE SHALL ISSUE TAX CREDIT6
CERTIFICATES ALLOWED IN THIS SECTION IN AN ORDER THAT ACCORDS7
WITH THE RULES PROMULGATED BY THE DEPARTMENT OF AGRICULTURE.8
THE DEPARTMENT OF AGRICULTURE SHALL REVIEW AND APPROVE OR9
DISAPPROVE AN APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF10
THIS SECTION WITHIN A REASONABLE TIME, NOT TO EXCEED NINETY DAYS11
AFTER THE FILING OF A COMPLETED APPLICATION .12
(6) TO CLAIM THE INCOME TAX CREDIT ALLOWED PURSUANT TO13
THIS SECTION, THE PURCHASER OR MEMBER OF THE CONSORTIUM SHALL14
ATTACH A COPY OF THE TAX CREDIT CERTIFICATE TO ITS STATE INCOME15
TAX RETURN. NO TAX CREDIT IS ALLOWED PURSUANT TO THIS SECTION16
UNLESS THE PURCHASER OR MEMBER OF THE CONSORTIUM PROVIDES A17
COPY OF THE TAX CREDIT CERTIFICATE WITH ITS FILED STATE INCOME TAX18
RETURN. THE AMOUNT OF THE CREDIT THAT THE PURCHASER OR MEMBER19
OF THE CONSORTIUM MAY CLAIM PURSUANT TO THIS SECTION IS THE20
AMOUNT STATED ON THE TAX CREDIT CERTIFICATE .21
(7) IN A SUFFICIENTLY TIMELY MANNER TO ALLOW THE22
DEPARTMENT OF REVENUE TO PROCESS RETURNS CLAIMING THE INCOME23
TAX CREDIT ALLOWED PURSUANT TO THIS SECTION, THE DEPARTMENT OF24
AGRICULTURE SHALL PROVIDE THE DEPARTMENT OF REVENUE WITH AN25
ELECTRONIC REPORT OF EACH PURCHASER OR MEMBER OF THE26
CONSORTIUM THAT THE DEPARTMENT OF AGRICULTURE APPROVED FOR27
1008
-10- THE INCOME TAX CREDIT ALLOWED PURSUANT TO THIS SECTION FOR THE1
PRECEDING CALENDAR YEAR THAT INCLUDES THE FOLLOWING2
INFORMATION:3
(a) THE TAXPAYER'S NAME; AND4
(b) THE TAXPAYER'S SOCIAL SECURITY NUMBER, COLORADO5
ACCOUNT NUMBER, OR FEDERAL EMPLOYER IDENTIFICATION NUMBER .6
(8) IF A CREDIT AUTHORIZED IN THIS SECTION EXCEEDS THE7
INCOME TAX DUE ON THE INCOME OF THE MEMBER OF THE CONSORTIUM OR8
PURCHASER FOR THE TAXABLE YEAR , THE EXCESS CREDIT MAY NOT BE9
CARRIED FORWARD AND IS REF UNDABLE TO THE MEMBER OF THE10
CONSORTIUM OR PURCHASER .11
(9) THE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF12
REVENUE MAY PROMULGATE RULES IN ACCORDANCE WITH ARTICLE 4 OF13
TITLE 24 AS MAY BE NECESSARY TO EFFECTUATE THE PURPOSES OF THIS14
SECTION.15
(10) THIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2035.16
SECTION 5. In Colorado Revised Statutes, 35-1-117, amend17
(2)(b)(III), (3)(a) introductory portion, (3)(c)(I), (3)(c)(III), (8)(e)(I), and18
(9); and repeal (2)(b)(V) as follows:19
35-1-117. Community food access program - creation -20
purpose - duties and responsibilities - grant program - funding -21
reporting - rules - definitions - repeal. (2) (b) (III) Money spent22
pursuant to this subsection (2) (2)(b) must conform with the allowable23
purposes set forth in the federal "American Rescue Plan Act of 2021",24
Pub.L. 117-2, as amended. The department shall either spend or obligate25
such appropriation prior to December 30, 2024, and expend the26
appropriation on or before December 31, 2026.27
1008
-11- (V) This subsection (2) is repealed, effective September 1, 2027.1
(3) (a) As part of the program, the department shall create and2
manage the small food business recovery and resilience grant program.3
The department shall award one-time grants, not to exceed twenty-five4
FIFTY thousand dollars, out of the grant program, to participating small5
food retailers and small family farms. THE DEPARTMENT MAY AWARD THE6
OWNER OF A SMALL FOOD RETAILER OR SMALL FAMILY FARM ONE SUCH7
GRANT EACH CALENDAR YEAR FOR EVERY SMALL FOOD RETAILER OR8
SMALL FAMILY FARM OWNED BY THE OWNER. THE DEPARTMENT SHALL9
AWARD THESE GRANTS for:10
(c) (I) For the 2022-23 state fiscal year, the general assembly shall11
appropriate seven million dollars from the economic recovery and relief12
cash fund created in section 24-75-228 to the department for the purposes13
of implementing this subsection (3) and subsection (4) of this section.14
(III) Money spent pursuant to this subsection (3) (3)(c) must15
conform with the allowable purposes set forth in the federal "American16
Rescue Plan Act of 2021", Pub.L. 117-2, as amended. The department17
shall either spend or obligate such appropriation prior to December 30,18
2024, and expend the appropriation on or before December 31, 2026.19
(8) As used in this section, unless the context otherwise requires:20
(e) "Small food retailer" means:21
(I) An independent or nonprofit-managed, Colorado-owned, and22
Colorado-operated small food retail business, defined as a food retailer23
with less than five TEN thousand square feet of retail space that carries at24
least three categories of federally defined staple foods, as described in the25
federal "Food and Nutrition Act of 2008", secs. 3 and 9, the26
"Consolidated Appropriations Act of 2017", sec. 76, and the federal27
1008
-12- "Enhancing Retailer Standards in the Supplemental Nutrition Assistance1
Program", 81 Fed. Reg. 90675, and be located in or provide food to local,2
state, or federally defined low-income, low-access neighborhoods; or3
(9) This section is repealed, effective September 1, 20274
S
EPTEMBER 1, 2031.5 SECTION 6. Appropriation. (1) For the 2023-24 state fiscal6
year, $337,878 General Fund is appropriated to the department of7
agriculture. To implement this act, the department may use this8
appropriation as follows:9
(a) $88,286 for use by the commissioner's office for personal10
services, which amount is based on an assumption that the commissioner's11
office will require an additional 1.0 FTE;12
(b) $44,411 for use by the commissioner's office for legal13
services;14
(c) $205,181 for use by the agricultural markets division for the15
community food access program, which amount is based on an16
assumption that the department will require an additional 1.8 FTE. 17
(2) For the 2023-24 state fiscal year, $44,411 is appropriated to the18
department of law. This appropriation is from reappriopriated funds19
received from the department of agriculture under subsection (1)(b) of20
this section. To implement this act, the department of law may use this21
appropriation to provide legal services for the department of agriculture. 22
(3) For the 2023-24 state fiscal year, $162,477 is appropriated to23
the department of revenue for use by the taxation business group. This24
appropriation is from the general fund. To implement this act, the division25
may use this appropriation as follows:26
(a) $64,862 for personal services related to taxation services,27
1008
-13- which amount is based on an assumption that the division will require an1
additional 0.7 FTE;2
(b) $7,615 for operating expense related to taxation services; and3
(c) $90,000 tax administration IT system (gentax) support.4
SECTION 7. Act subject to petition - effective date. This act5
takes effect at 12:01 a.m. on the day following the expiration of the6
ninety-day period after final adjournment of the general assembly; except7
that, if a referendum petition is filed pursuant to section 1 (3) of article V8
of the state constitution against this act or an item, section, or part of this9
act within such period, then the act, item, section, or part will not take10
effect unless approved by the people at the general election to be held in11
November 2024 and, in such case, will take effect on the date of the12
official declaration of the vote thereon by the governor.13
1008
-14-