First Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
REVISED
This Version Includes All Amendments Adopted
on Second Reading in the Second House
LLS NO. 23-0486.02 Pierce Lively x2059
HOUSE BILL 23-1008
House Committees Senate Committees
Finance Finance
Appropriations 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, PROVIDING FUNDING FOR106
HEALTHY EATING PROGRAM INCENTIVES , AND MAKING AN107
APPROPRIATION.108
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
SENATE
Amended 2nd Reading
April 26, 2023
HOUSE
3rd Reading Unamended
March 20, 2023
HOUSE
Amended 2nd Reading
March 17, 2023
HOUSE SPONSORSHIP
Weissman, Amabile, Bacon, Bird, Boesenecker, Brown, deGruy Kennedy, Dickson, Duran,
Epps, Froelich, Garcia, Gonzales-Gutierrez, Hamrick, Herod, Jodeh, Joseph, Kipp, Lieder,
Lindsay, Lindstedt, Lukens, Mabrey, Martinez, Mauro, McCluskie, McCormick, McLachlan,
Michaelson Jenet, Ortiz, Ricks, Sharbini, Snyder, Story, Titone, Valdez, Velasco, Vigil,
Willford
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. http://leg.colorado.gov.)
Section 2 of the bill requires the general assembly, for fiscal year
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
1008-2- and lower-income Coloradans, are prone to higher-than-average rates of1
food insecurity;2
(e) Food security and housing security are closely related issues,3
because both are basic needs that a family must account for, and the two4
can become competing priorities on a limited budget. That is, a family's5
ability to pay for their food is directly related to their ability to pay for6
their housing, and improving one will necessarily improve the other. 7
(f) Improving the capacity of existing small, local retailers to store8
and sell nutritious food can improve access, lower prices, and reduce food9
insecurity, particularly for Colorado families most at risk of it, while10
keeping more of the proceeds of economic activity in the local11
community;12
(g) Expanding the number of retailers selling fresh produce may13
also create new market opportunities for Colorado agricultural producers;14
(h) Therefore, the general assembly determines that enacting this15
legislation to further support existing nutrition access efforts will improve16
access to nutritious food for Coloradans, assist small businesses, and17
foster Colorado's agricultural industry.18
19
SECTION 2. In Colorado Revised Statutes, 25-20.5-104, add20
(2.5) as follows:21
25-20.5-104. Functions of division. (2.5) (a) F
OR STATE FISCAL
22
YEAR 2023-24, THE GENERAL ASSEMBLY SHALL APPROPRIATE TWO23
HUNDRED AND FIFTY THOUSAND DOLLARS TO THE DIVISION FOR THE24
DIVISION TO PARTNER WITH A STATEWIDE NONPROFIT ORGANIZATION TO25
PROVIDE HEALTHY EATING PROGRAM INCENTIVES AMONG COLORADO'S26
LOW-INCOME POPULATIONS. THESE PROGRAM INCENTIVES MUST ATTEMPT27
1008
-3- TO IMPROVE ACCESS TO FRESH COLORADO-GROWN FRUITS AND1
VEGETABLES AMONG COLORADO'S LOW-INCOME POPULATIONS.2
(b) T
HE STATEWIDE NONPROFIT ORGANIZATION SELECTED BY THE
3
DIVISION FOR THE PARTNERSHIP DESCRIBED IN THIS SUBSECTION (2.5)4
SHALL HAVE EXPERIENCE IN SUPPORTING HEALTHY EATING INCENTIVES5
PROGRAMS, SUCH AS PROGRAMS AT LOCAL FARMERS MARKETS , AND6
EXPERIENCE WITH COORDINATING HEALTHY EATING PROGRAMS AND7
FUNDING BETWEEN LOCAL , STATE, AND FEDERAL PROGRAMS.8
(c) I
N PROVIDING THE PROGRAM INCENTIVES DESCRIBED IN THIS
9
SUBSECTION (2.5), BOTH THE DIVISION AND THE NONPROFIT SHALL10
MINIMIZE THEIR ADMINISTRATIVE EXPENSES. THE DIVISION SHALL NOT USE11
MORE THAN TEN THOUSAND DOLLARS AND THE NONPROFIT SHALL NOT USE12
MORE THAN FIVE PERCENT OF THE AMOUNT TRANSFERRED PURSUANT TO13
SUBSECTION (2.5)(a) OF THIS SECTION FOR THEIR ADMINISTRATIVE14
EXPENSES.15
(d) T
HE DIVISION SHALL USE THE FUNDING PROVIDED IN
16
SUBSECTION (2.5)(a) OF THIS SECTION TO SUPPLEMENT, NOT SUPPLANT,17
OTHER GENERAL FUND APPROPRIATIONS TO THE DIVISION .18
(e) A
LL BUT SEVENTY-SEVEN THOUSAND SEVEN HUNDRED AND
19
FIFTY TWO DOLLARS OF THE AMOUNT TRANSFERRED PURS UANT TO20
SUBSECTION (2.5)(a) OF THIS SECTION MUST BE EXPEND FOR HEALTHY21
EATING PROGRAM INCENTIVES AMONG COLORADO'S LOW-INCOME22
POPULATIONS.23
(f) T
HIS SUBSECTION (2.5) IS REPEALED, EFFECTIVE SEPTEMBER 1,
24
2025.25
SECTION 3. In Colorado Revised Statutes, 39-22-104, add (3)(s)26
as follows:27
1008
-4- 39-22-104. Income tax imposed on individuals, estates, and1
trusts - single rate - report - legislative declaration - definitions -2
repeal. (3) There shall be added to the federal taxable income:3
(s) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER4
J
ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO5
A FEDERAL DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO6
SECTION 274 (k) OF THE INTERNAL REVENUE CODE .7
(II) T
HIS SUBSECTION (3)(s) IS REPEALED, EFFECTIVE DECEMBER8
31,
2035.9
SECTION 4.
In Colorado Revised Statutes, 39-22-304, add10
(2)(k) as follows:11
39-22-304. Net income of corporation - legislative declaration12
- definitions - repeal. (2) There shall be added to federal taxable income:13
(k) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER14
J
ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO15
A FEDERAL DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO16
SECTION 274 (k) OF THE INTERNAL REVENUE CODE.17
(II) T
HIS SUBSECTION (2)(k) IS REPEALED, EFFECTIVE DECEMBER18
31,
2035.19
SECTION 5.
In Colorado Revised Statutes, add 39-22-549 as20
follows:21
39-22-549. Credit against tax - small food business recovery22
and resilience grant program equipment - community food23
consortium duties and responsibilities - tax preference performance24
statement - legislative declaration - definitions - repeal. (1) (a) T
HE25
GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT , IN ACCORDANCE26
WITH SECTION 39-21-304 (1), WHICH REQUIRES EACH BILL THAT CREATES27
1008
-5- A NEW TAX EXPENDITURE TO INCLUDE A TAX PREFERENCE PERFORMANCE1
STATEMENT AS PART OF A STATUTORY LEGISLATIVE DECLARATION , THE2
GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT THE PURPOSES3
OF THE TAX EXPENDITURE CREATED IN SUBSECTION (3) OF THIS SECTION4
ARE TO:5
(I) I
NDUCE CERTAIN DESI GNATED BEHAVIOR BY TAXPAYERS ,6
SPECIFICALLY THE PURCHASE AND USE OF SMALL FOOD BUSINESS7
RECOVERY AND RESILIENCE GRANT PROGRAM
EQUIPMENT AND THE8
INCREASE OF ACTIVITIES OF THE COMMUNITY FOOD CONSORTIUM FOR9
SMALL FOOD RETAILERS AND COLORADO-OWNED AND10
COLORADO-OPERATED FARMS; AND11
(II) C
ONTRIBUTE TO THE STATE'S EFFORT TO IMPROVE ACCESS TO12
AND LOWER PRICES FOR HEALTHY FOODS IN LOW -INCOME AND13
UNDERSERVED AREAS OF THE STATE BY SUPPORTING SMALL FOOD14RETAILERS AND SMALL FAMILY FARMS .15
(b) T
HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL16
MEASURE THE EFFECTIVENESS OF THE TAX CREDITS IN ACHIEVING THE17
PURPOSES SPECIFIED IN SUBSECTION (1)(a)(I) OF THIS SECTION BASED ON18
THE NUMBER OF THE TAX CREDITS CREATED IN THIS SECTION THAT19
TAXPAYERS CLAIM. THE DEPARTMENT OF AGRICULTURE AND THE20
DEPARTMENT OF REVENUE SHALL PROVIDE THE STATE AUDITOR WITH ANY21
AVAILABLE INFORMATION THAT WOULD ASSIST THE STATE AUDITOR IN22
THIS MEASUREMENT.23
(2) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE24
REQUIRES:25
(a) "AMOUNT CERTAIN SPENT BY THE MEMBER OF THE26
CONSORTIUM ON COMPLETING ITS DUTIES AND RESPONSIBILITIES" MEANS27
1008
-6- THE AMOUNT SPENT ON PALLET, PALLET BREAK, DISTRIBUTION, AND1
DELIVERY FEES THAT IS ELIGIBLE FOR A SUBSIDY FROM THE CONSORTIUM2
BUT IS NOT OTHERWISE COVERED BY THE CONSORTIUM .3
(b) "DUTIES AND RESPONSIBILITIES" MEANS THE DUTIES AND4
RESPONSIBILITIES OF THE MEMBERS OF CONSORTIUM PURSUANT TO5
SECTION 35-1-117 (2)(a).6
(c) "MEMBER OF THE CONSORTIUM" MEANS ANY MEMBER OF THE7
COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD RETAILERS AND8
COLORADO-OWNED AND COLORADO-OPERATED FARMS CREATED IN9
SECTION 35-1-117 (2)(a).10
(d) "PURCHASE PRICE" MEANS THE AMOUNT ACTUALLY PAID BY11
THE PURCHASER FOR THE SMALL FOOD BUSINESS RECOVERY AND12
RESILIENCE GRANT PROGRAM EQUIPMENT , INCLUDING CHARGES FOR SALES13
TAX AND FREIGHT, BUT NOT INCLUDING ANY CHARGES FOR ASSEMBLY ,14
INSTALLATION, OTHER CONSTRUCTION SERVICES , OR PERMIT FEES.15
(e) "PURCHASER" MEANS A SMALL FOOD RETAILER OR SMALL16
FAMILY FARM THAT PURCHASES SMALL FOOD BUSINESS RECOVERY AND17
RESILIENCE GRANT PROGRAM EQUIPMENT .18
19
(f) "SMALL FAMILY FARM" HAS THE SAME MEANING AS SET FORTH20
IN SECTION 35-1-117 (8)(d).21
(g) "SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT22
PROGRAM EQUIPMENT " MEANS THE ITEMS LISTED IN SECTION 35-1-11723
(3)(a)(II)
AND (3)(a)(IV).24 (h) "SMALL FOOD RETAILER" HAS THE SAME MEANING AS SET25
FORTH IN SECTION 35-1-117 (8)(e).26
(3) (a) SUBJECT TO THE PROVISIONS OF SUBSECTION (4) OF THIS27
1008
-7- SECTION:1
(I) (A) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER
2
J
ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY MEMBER OF THE
3
FOOD CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY4
THIS ARTICLE 22 IN AN AMOUNT EQUAL TO EIGHTY-FIVE PERCENT OF THE5
AMOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON6
COMPLETING ITS DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT7
AWARDED TO THE MEMBER OF THE CONSORTIUM PURSUANT TO SECTION8
35-1-117
(2) FOR THE COMPLETION OF ITS DUTIES AND RESPONSIBILITIES
;9
(B) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
10
1,
2025, BUT BEFORE JANUARY 1, 2031, ANY
MEMBER OF THE FOOD11
CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS12
ARTICLE 22 IN AN AMOUNT EQUAL TO SEVENTY-FIVE PERCENT OF THE13
AMOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON14
COMPLETING ITS DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT15
AWARDED TO THE MEMBER OF THE CONSORTIUM PURSUANT TO SECTION16
35-1-117 (2) FOR THE COMPLETION OF ITS DUTIES AND RESPONSIBILITIES;17
AND18
(II) (A) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER
19
J
ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY PURCHASER OF
20
SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM21
EQUIPMENT IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS22
ARTICLE 22 IN AN AMOUNT EQUAL TO EIGHTY -FIVE PERCENT OF THE23
PURCHASE PRICE OF THE RELEVANT SMALL FOOD BUSINESS RECOVERY AND24
RESILIENCE GRANT PROGRAM EQUIPMENT MINUS THE AMOUNT OF ANY25
GRANT AWARDED UNDER THE SMALL FOOD BUSINESS RECOVERY AND26
RESILIENCE GRANT PROGRAM FOR THE PURCHASE OF THE SAME SMALL27
1008
-8- FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT .1
(B) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
2
1,
2025, BUT BEFORE JANUARY 1, 2031, ANY
PURCHASER OF SMALL FOOD3
BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT IS4
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE 22 IN AN5
AMOUNT EQUAL TO SEVENTY -FIVE PERCENT OF THE PURCHASE PRICE OF6
THE RELEVANT SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT7
PROGRAM EQUIPMENT MINUS THE AMOUNT OF ANY GRANT AWARDED8
UNDER THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT9
PROGRAM FOR THE PURCHASE OF THE SAME SMALL FOOD BUSINESS10
RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT .11
12
(b) T
HE CREDIT ALLOWED PURSUANT TO THIS SECTION IS FOR THE13
INCOME TAX YEAR IN WHICH A
MEMBER OF THE CONSORTIUM SPENT AN14
AMOUNT CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES OR15
A PURCHASER PURCHASES THE RELEVANT SMALL FOOD BUSINESS16
RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT .17
18
(4) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL19
FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT MAY SUBMIT AN20
APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE ISSUANCE OF21
A LETTER OF ELIGIBILITY FOR A TAX CREDIT CERTIFICATE ALLOWED IN THIS22
SECTION BY THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY23
THE DEPARTMENT OF AGRICULTURE . THE APPLICATION MUST INCLUDE:24
(I) A CERTIFICATION THAT THE APPLICANT IS EITHER:25
(A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL26
FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND27
1008
-9- RESILIENCE GRANT PROGRAM EQUIPMENT ; OR1
(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT2
CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND3
(II) DETAILED INFORMATION REGARDING :4
(A) THE PURCHASE PRICE THAT WOULD BE INCURRED BY A5
PURCHASER OF SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT6
PROGRAM EQUIPMENT AND THE DATE ON WHICH THE PURCHASE WOULD BE7
MADE; OR8
(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN THAT WOULD9
BE SPENT BY A MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES10
AND RESPONSIBILITIES, AND THE DATE OR DATES ON WHICH THE MEMBER11
OF THE CONSORTIUM WOULD SPEND THE AMOUNTS .12
(b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE13
APPLICATION FILED PURSUANT TO SUBSECTION (4)(a) OF THIS SECTION IS14
COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE15
WHETHER THE APPLICANT WOULD QUALIFY FOR THE CREDIT ALLOWED16
PURSUANT TO THIS SECTION IF THE APPLICANT MADE THE PURCHASE17
DESCRIBED IN THE APPLICATION AND THE DEPARTMENT OF AGRICULTURE18
HAD NOT ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN19
MILLION DOLLARS FOR THE INCOME TAX YEAR. IF THE DEPARTMENT OF20
AGRICULTURE APPROVES THE APPLICATION , THE DEPARTMENT OF21
AGRICULTURE SHALL ISSUE A LETTER OF ELIGIBILITY TO THE APPLICANT22
THAT INDICATES THE AMOUNT OF THE TAX CREDIT THAT THE PURCHASER23
OR MEMBER OF THE CONSORTIUM COULD CLAIM FOR THE SPECIFIED24
INCOME TAX YEAR IF THEY WERE TO MAKE THE PURCHASE DESCRIBED IN25
THE APPLICATION AND IF THE DEPARTMENT OF AGRICULTURE HAS NOT26
ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN MILLION27
1008
-10- DOLLARS FOR THE INCOME TAX YEAR .1
(5) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL2
FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT SHALL SUBMIT3
AN APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE4
ISSUANCE OF A TAX CREDIT CERTIFICATE ALLOWED IN THIS SECTION BY5
THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY THE6
DEPARTMENT OF AGRICULTURE . THE APPLICATION MUST INCLUDE:7
(I) A CERTIFICATION THAT THE APPLICANT IS EITHER:8
(A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL9
FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND10
RESILIENCE GRANT PROGRAM EQUIPMENT ; OR11
(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT12
CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND13
(II) DETAILED INFORMATION REGARDING :14
(A) THE PURCHASE PRICE INCURRED BY A PURCHASER OF SMALL15
FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT16
AND THE DATE THAT THE PURCHASE WAS MADE ; OR17
(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN SPENT BY A18
MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND19
RESPONSIBILITIES, AND THE DATE OR DATES THAT THE MEMBER OF THE20
CONSORTIUM SPENT THE AMOUNTS .21
(b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE22
APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF THIS SECTION IS23
COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE24
WHETHER THE APPLICANT QUALIFIES FOR THE CREDIT ALLOWED PURS UANT25
TO THIS SECTION. IF THE DEPARTMENT OF AGRICULTURE APPROVES THE26
APPLICATION, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A TAX27
1008
-11- CREDIT CERTIFICATE TO THE APPLICANT THAT INDICATES THE AMOUNT OF1
THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM2
MAY CLAIM FOR THE SPECIFIED INCOME TAX YEAR; EXCEPT THAT THE3
TOTAL AMOUNT OF TAX CREDIT CERTIFICATES ISSUED BY THE4
DEPARTMENT OF AGRICULTURE IN A GIVEN INCOME TAX YEAR MUST NOT5
EXCEED A TOTAL OF TEN MILLION DOLLARS .6
(c) THE DEPARTMENT OF AGRICULTURE SHALL ISSUE TAX CREDIT7
CERTIFICATES ALLOWED IN THIS SECTION IN AN ORDER THAT ACCORDS8
WITH THE RULES PROMULGATED BY THE DEPARTMENT OF AGRICULTURE.9
THE DEPARTMENT OF AGRICULTURE SHALL REVIEW AND APPROVE OR10
DISAPPROVE AN APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF11
THIS SECTION WITHIN A REASONABLE TIME, NOT TO EXCEED NINETY DAYS12
AFTER THE FILING OF A COMPLETED APPLICATION .13
(6) TO CLAIM THE INCOME TAX CREDIT ALLOWED PURSUANT TO14
THIS SECTION, THE PURCHASER OR MEMBER OF THE CONSORTIUM SHALL15
ATTACH A COPY OF THE TAX CREDIT CERTIFICATE TO ITS STATE INCOME16
TAX RETURN. NO TAX CREDIT IS ALLOWED PURSUANT TO THIS SECTION17
UNLESS THE PURCHASER OR MEMBER OF THE CONSORTIUM PROVIDES A18
COPY OF THE TAX CREDIT CERTIFICATE WITH ITS FILED STATE INCOME TAX19
RETURN. THE AMOUNT OF THE CREDIT THAT THE PURCHASER OR MEMBER20
OF THE CONSORTIUM MAY CLAIM PURSUANT TO THIS SECTION IS THE21
AMOUNT STATED ON THE TAX CREDIT CERTIFICATE .22
(7) IN A SUFFICIENTLY TIMELY MANNER TO ALLOW THE23
DEPARTMENT OF REVENUE TO PROCESS RETURNS CLAIMING THE INCOME24
TAX CREDIT ALLOWED PURSUANT TO THIS SECTION, THE DEPARTMENT OF25
AGRICULTURE SHALL PROVIDE THE DEPARTMENT OF REVENUE WITH AN26
ELECTRONIC REPORT OF EACH PURCHASER OR MEMBER OF THE27
1008
-12- CONSORTIUM THAT THE DEPARTMENT OF AGRICULTURE APPROVED FOR1
THE INCOME TAX CREDIT ALLOWED PURSUANT TO THIS SECTION FOR THE2
PRECEDING CALENDAR YEAR THAT INCLUDES THE FOLLOWING3
INFORMATION:4
(a) THE TAXPAYER'S NAME; AND5
(b) THE TAXPAYER'S SOCIAL SECURITY NUMBER , COLORADO6
ACCOUNT NUMBER, OR FEDERAL EMPLOYER IDENTIFICATION NUMBER .7
(8) IF A CREDIT AUTHORIZED IN THIS SECTION EXCEEDS THE8
INCOME TAX DUE ON THE INCOME OF THE MEMBER OF THE CONSORTIUM OR9
PURCHASER FOR THE TAXABLE YEAR , THE EXCESS CREDIT MAY NOT BE10
CARRIED FORWARD AND IS REFUNDABLE TO THE MEMBER OF THE11
CONSORTIUM OR PURCHASER .12
(9) THE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF13
REVENUE MAY PROMULGATE RULES IN ACCORDANCE WITH ARTICLE 4 OF14
TITLE 24 AS MAY BE NECESSARY TO EFFECTUATE THE PURPOSES OF THIS15
SECTION.16
(10) THIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2035.17
SECTION 6. In Colorado Revised Statutes, 35-1-117, amend18
(2)(b)(III), (3)(a) introductory portion, (3)(c)(I), (3)(c)(III), (8)(e)(I), and19
(9); and repeal (2)(b)(V) as follows:20
35-1-117. Community food access program - creation -21
purpose - duties and responsibilities - grant program - funding -22
reporting - rules - definitions - repeal. (2) (b) (III) Money spent23
pursuant to this subsection (2) (2)(b) must conform with the allowable24
purposes set forth in the federal "American Rescue Plan Act of 2021",25
Pub.L. 117-2, as amended. The department shall either spend or obligate26
such appropriation prior to December 30, 2024, and expend the27
1008
-13- appropriation on or before December 31, 2026.1
(V) This subsection (2) is repealed, effective September 1, 2027.2
(3) (a) As part of the program, the department shall create and3
manage the small food business recovery and resilience grant program.4
The department shall award one-time grants, not to exceed twenty-five5
FIFTY thousand dollars, out of the grant program, to participating small6
food retailers and small family farms. THE DEPARTMENT MAY AWARD THE7
OWNER OF A SMALL FOOD RETAILER OR SMALL FAMILY FARM ONE SUCH8
GRANT EACH CALENDAR YEAR FOR EVERY SMALL FOOD RETAILER OR9
SMALL FAMILY FARM OWNED BY THE OWNER. THE DEPARTMENT SHALL10
AWARD THESE GRANTS for:11
(c) (I) For the 2022-23 state fiscal year, the general assembly shall12
appropriate seven million dollars from the economic recovery and relief13
cash fund created in section 24-75-228 to the department for the purposes14
of implementing this subsection (3) and subsection (4) of this section.15
(III) Money spent pursuant to this subsection (3) (3)(c) must16
conform with the allowable purposes set forth in the federal "American17
Rescue Plan Act of 2021", Pub.L. 117-2, as amended. The department18
shall either spend or obligate such appropriation prior to December 30,19
2024, and expend the appropriation on or before December 31, 2026.20
(8) As used in this section, unless the context otherwise requires:21
(e) "Small food retailer" means:22
(I) An independent or nonprofit-managed, Colorado-owned, and23
Colorado-operated small food retail business, defined as a food retailer24
with less than five TEN thousand square feet of retail space that carries at25
least three categories of federally defined staple foods, as described in the26
federal "Food and Nutrition Act of 2008", secs. 3 and 9, the27
1008
-14- "Consolidated Appropriations Act of 2017", sec. 76, and the federal1
"Enhancing Retailer Standards in the Supplemental Nutrition Assistance2
Program", 81 Fed. Reg. 90675, and be located in or provide food to local,3
state, or federally defined low-income, low-access neighborhoods; or4
(9) This section is repealed, effective September 1, 20275
S
EPTEMBER 1, 2031.6 SECTION 7. Appropriation. (1) For the 2023-24 state fiscal7
year, $360,413 General Fund is appropriated to the department of8
agriculture. To implement this act, the department may use this9
appropriation as follows:10
(a) $98,185 for use by the commissioner's office for personal11
services, which amount is based on an assumption that the commissioner's12
office will require an additional 1.0 FTE;13
(b) $45,579 for use by the commissioner's office for operating14
expenses;15
(c) $44,411 for use by the commissioner's office for legal services;16
(d) $172,238 for use by the agricultural markets division for the17
community food access program, which amount is based on an18
assumption that the department will require an additional 2.0 FTE. 19
(2) For the 2023-24 state fiscal year, $44,411 is appropriated to20
the department of law. This appropriation is from reappriopriated funds21
received from the department of agriculture under subsection (1)(c) of22
this section. To implement this act, the department of law may use this23
appropriation to provide legal services for the department of agriculture. 24
(3) For the 2023-24 state fiscal year, $250,000 is appropriated to25
the department of public health and environment for use by the prevention26
services division. This appropriation is from the general fund. To27
1008
-15- implement this act, the division may use this appropriation for chronic1
disease and cancer prevention grants for the purposes specified in2
25-20.5-104 (2.5)(a), C.R.S. 3
SECTION 8. Act subject to petition - effective date. This act4
takes effect at 12:01 a.m. on the day following the expiration of the5
ninety-day period after final adjournment of the general assembly; except6
that, if a referendum petition is filed pursuant to section 1 (3) of article V7
of the state constitution against this act or an item, section, or part of this8
act within such period, then the act, item, section, or part will not take9
effect unless approved by the people at the general election to be held in10
November 2024 and, in such case, will take effect on the date of the11
official declaration of the vote thereon by the governor.12
1008
-16-