HOUSE BILL 23-1008
BY REPRESENTATIVE(S) 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, McCormick,
McLachlan, Michaelson Jenet, Ortiz, Ricks, Sharbini, Snyder, Story, Titone,
Valdez, Velasco, Vigil, Willford, McCluskie, English, Sirota, Young;
also SENATOR(S) Fields and Hinrichsen, Buckner, Coleman, Cutter,
Danielson, Exum, Gonzales, Jaquez Lewis, Marchman, Moreno, Priola,
Rodriguez, Sullivan, Winter F., Zenzinger.
C
ONCERNING TAX POLICIES RELATED TO THE ACCESSIBILITY OF FOOD , AND,
IN CONNECTION THEREWITH , REQUIRING ADDITIONS TO COLORADO
TAXABLE INCOME IN AMOUNTS E QUAL TO THE BUSINESS MEALS
FEDERAL ITEMIZED DEDUCTION
, CREATING A TAX CREDIT TO SUPPORT
THE SMALL BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM
,
PROVIDING FUNDING FOR HEALTHY EATING PROGRAM INCENTIVES ,
AND MAKING AN APPROPRIATION .
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. Legislative declaration. (1) The general assembly
finds and declares that:
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. (a) A recent survey found that one in three Coloradans are "food
insecure", that is, lacking reliable access to nutritious food;
(b) In addition, more than one in three adults living with children
have reported regularly cutting back or skipping meals to allow their
children to have enough to eat;
(c) Childhood hunger can have lifetime impacts, such as interfering
with developmental and educational progress;
(d) Certain communities, including communities of color, seniors,
and lower-income Coloradans, are prone to higher-than-average rates of
food insecurity;
(e) Food security and housing security are closely related issues,
because both are basic needs that a family must account for, and the two can
become competing priorities on a limited budget. That is, a family's ability
to pay for their food is directly related to their ability to pay for their
housing, and improving one will necessarily improve the other.
(f) Improving the capacity of existing small, local retailers to store
and sell nutritious food can improve access, lower prices, and reduce food
insecurity, particularly for Colorado families most at risk of it, while
keeping more of the proceeds of economic activity in the local community;
(g) Expanding the number of retailers selling fresh produce may also
create new market opportunities for Colorado agricultural producers;
(h) Therefore, the general assembly determines that enacting this
legislation to further support existing nutrition access efforts will improve
access to nutritious food for Coloradans, assist small businesses, and foster
Colorado's agricultural industry.
SECTION 2. In Colorado Revised Statutes, 25-20.5-104, add (2.5)
as follows:
25-20.5-104. Functions of division. (2.5) (a) F
OR STATE FISCAL
YEAR
2023-24, THE GENERAL ASSEMBLY SHALL APPROPRIATE TWO HUNDRED
AND FIFTY THOUSAND DOLLARS TO THE DIVISION FOR THE DIVISION TO
PAGE 2-HOUSE BILL 23-1008 PARTNER WITH A STATEWIDE NONPROFIT ORGANIZATION TO PROVIDE
HEALTHY EATING PROGRAM INCENTIVES AMONG
COLORADO'S LOW-INCOME
POPULATIONS
. THESE PROGRAM INCENTIVES MUST ATTEMPT TO IMPROVE
ACCESS TO FRESH
COLORADO-GROWN FRUITS AND VEGETABLES AMONG
COLORADO'S LOW-INCOME POPULATIONS.
(b) T
HE STATEWIDE NONPROFIT ORGANIZATION SELECTED BY THE
DIVISION FOR THE PARTNERSHIP DESCRIBED IN THIS SUBSECTION
(2.5) SHALL
HAVE EXPERIENCE IN SUPPORTING HEALTHY EATING INCENTIVES PROGRAMS
,
SUCH AS PROGRAMS AT LOCAL FARMERS MARKETS , AND EXPERIENCE WITH
COORDINATING HEALTHY EATING PROGRAMS AND FUNDING BETWEEN LOCAL
,
STATE, AND FEDERAL PROGRAMS.
(c) I
N PROVIDING THE PROGRAM INCENTIVES DESCRIBED IN THIS
SUBSECTION
(2.5), BOTH THE DIVISION AND THE NONPROFIT SHALL MINIMIZE
THEIR ADMINISTRATIVE EXPENSES
. THE DIVISION SHALL NOT USE MORE THAN
TEN THOUSAND DOLLARS AND THE NONPRO FIT SHALL NOT USE MORE THAN
FIVE PERCENT OF THE AMOUNT TRANSFERRED PURSUANT TO SUBSECTION
(2.5)(a) OF THIS SECTION FOR THEIR ADMINISTRATIVE EXPENSES .
(d) T
HE DIVISION SHALL USE THE FUNDING PROVIDED IN SUBSECTION
(2.5)(a) OF THIS SECTION TO SUPPLEMENT, NOT SUPPLANT, OTHER GENERAL
FUND APPROPRIATIONS TO THE DIVISION
.
(e) A
LL BUT SEVENTY-SEVEN THOUSAND SEVEN HUNDRED AND FIFTY
TWO DOLLARS OF THE AMOUNT TRANSFERRED PURSUANT TO SUBSECTION
(2.5)(a) OF THIS SECTION MUST BE EXPENDED FOR HEALTHY EATING
PROGRAM INCENTIVES AMONG
COLORADO'S LOW-INCOME POPULATIONS.
(f) T
HIS SUBSECTION (2.5) IS REPEALED, EFFECTIVE SEPTEMBER 1,
2025.
SECTION 3. In Colorado Revised Statutes, 39-22-104, add (3)(s)
as follows:
39-22-104. Income tax imposed on individuals, estates, and
trusts - single rate - report - legislative declaration - definitions - repeal.
(3) There shall be added to the federal taxable income:
(s) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
PAGE 3-HOUSE BILL 23-1008 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO A FEDERAL
DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO SECTION
274 (k)
OF THE INTERNAL REVENUE CODE .
(II) T
HIS SUBSECTION (3)(s) IS REPEALED, EFFECTIVE DECEMBER 31,
2035.
SECTION 4. In Colorado Revised Statutes, 39-22-304, add (2)(k)
as follows:
39-22-304. Net income of corporation - legislative declaration -
definitions - repeal. (2) There shall be added to federal taxable income:
(k) (I) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO A FEDERAL
DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO SECTION
274 (k)
OF THE INTERNAL REVENUE CODE .
(II) T
HIS SUBSECTION (2)(k) IS REPEALED, EFFECTIVE DECEMBER 31,
2035.
SECTION 5. In Colorado Revised Statutes, add 39-22-549 as
follows:
39-22-549. Credit against tax - small food business recovery and
resilience grant program equipment - community food consortium
duties and responsibilities - tax preference performance statement -
legislative declaration - definitions - repeal. (1) (a) T
HE GENERAL
ASSEMBLY HEREBY FINDS AND DECLARES THAT
, IN ACCORDANCE WITH
SECTION
39-21-304 (1), WHICH REQUIRES EACH BILL THAT CREATES A NEW
TAX EXPENDITURE TO INCLUDE A TAX PREFERENCE PERFORMANCE
STATEMENT AS PART OF A STATUTORY LEGISLATIVE DECLARATION
, THE
GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT THE PURPOSES OF
THE TAX EXPENDITURE CREATED IN SUBSECTION
(3) OF THIS SECTION ARE TO:
(I) I
NDUCE CERTAIN DESIGNATED BEHAVIOR BY TAXPAYERS ,
SPECIFICALLY THE PURCHASE AND USE OF SMALL FOOD BUSINESS RECOVERY
AND RESILIENCE GRANT PROGRAM EQUIPMENT AND THE INCREASE OF
ACTIVITIES OF THE COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD
RETAILERS AND
COLORADO-OWNED AND COLORADO-OPERATED FARMS; AND
PAGE 4-HOUSE BILL 23-1008 (II) CONTRIBUTE TO THE STATE'S EFFORT TO IMPROVE ACCESS TO
AND LOWER PRICES FOR HEALTHY FOODS IN LOW
-INCOME AND UNDERSERVED
AREAS OF THE STATE BY SUPPORTING SMALL FOOD RETAILERS AND SMALL
FAMILY FARMS
.
(b) T
HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL
MEASURE THE EFFECTIVENESS OF THE TAX CREDITS IN ACHIEVING THE
PURPOSES SPECIFIED IN SUBSECTION
(1)(a)(I) OF THIS SECTION BASED ON THE
NUMBER OF THE TAX CREDITS CREATED IN THIS SECTION THAT TAXPAYERS
CLAIM
. THE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF
REVENUE SHALL PROVIDE THE STATE AUDITOR WITH ANY AVAILABLE
INFORMATION THAT WOULD ASSIST THE STATE AUDITOR IN THIS
MEASUREMENT
.
(2) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
REQUIRES
:
(a) "A
MOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM
ON COMPLETING ITS DUTIES AND RESPONSIBILITIES
" MEANS THE AMOUNT
SPENT ON PALLET
, PALLET BREAK, DISTRIBUTION, AND DELIVERY FEES THAT
IS ELIGIBLE FOR A SUBSIDY FROM THE CONSORTIUM BUT IS NOT OTHERWISE
COVERED BY THE CONSORTIUM
.
(b) "D
UTIES AND RESPONSIBILITIES" MEANS THE DUTIES AND
RESPONSIBILITIES OF THE MEMBERS OF CONSORTIUM PURSUANT TO SECTION
35-1-117 (2)(a).
(c) "M
EMBER OF THE CONSORTIUM " MEANS ANY MEMBER OF THE
COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD RETAILERS AND
COLORADO-OWNED AND COLORADO-OPERATED FARMS CREATED IN SECTION
35-1-117 (2)(a).
(d) "P
URCHASE PRICE" MEANS THE AMOUNT ACTUALLY PAID BY THE
PURCHASER FOR THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE
GRANT PROGRAM EQUIPMENT
, INCLUDING CHARGES FOR SALES TAX AND
FREIGHT
, BUT NOT INCLUDING ANY CHARGES FOR ASSEMBLY , INSTALLATION,
OTHER CONSTRUCTION SERVICES , OR PERMIT FEES.
(e) "P
URCHASER" MEANS A SMALL FOOD RETAILER OR SMALL FAMILY
FARM THAT PURCHASES SMALL FOOD BUSINESS RECOVERY AND RESILIENCE
PAGE 5-HOUSE BILL 23-1008 GRANT PROGRAM EQUIPMENT .
(f) "S
MALL FAMILY FARM" HAS THE SAME MEANING AS SET FORTH IN
SECTION
35-1-117 (8)(d).
(g) "S
MALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
PROGRAM EQUIPMENT
" MEANS THE ITEMS LISTED IN SECTION 35-1-117
(3)(a)(II)
AND (3)(a)(IV).
(h) "S
MALL FOOD RETAILER" HAS THE SAME MEANING AS SET FORTH
IN SECTION
35-1-117 (8)(e).
(3) (a) S
UBJECT TO THE PROVISIONS OF SUBSECTION (4) OF THIS
SECTION
:
(I) (A) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER
JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY MEMBER OF THE FOOD
CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS
ARTICLE
22 IN AN AMOUNT EQUAL TO EIGHTY-FIVE PERCENT OF THE AMOUNT
CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON COMPLETING ITS
DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT AWARDED TO THE
MEMBER OF THE CONSORTIUM PURSUANT TO SECTION
35-1-117 (2) FOR THE
COMPLETION OF ITS DUTIES AND RESPONSIBILITIES
;
(B) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
1, 2025, BUT BEFORE JANUARY 1, 2031, ANY MEMBER OF THE FOOD
CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS
ARTICLE
22 IN AN AMOUNT E QUAL TO SEVENTY -FIVE PERCENT OF THE
AMOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON
COMPLETING ITS DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT
AWARDED TO THE MEMBER OF THE CONSORTIUM PURSUANT TO SECTION
35-1-117 (2) FOR THE COMPLETION OF ITS DUTIES AND RESPONSIBILITIES ;
AND
(II) (A) FOR INCOME TAX YEARS COMMENCING ON OR AFTER
JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY PURCHASER OF SMALL
FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT IS
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE
22 IN AN
AMOUNT EQUAL TO EIGHTY
-FIVE PERCENT OF THE PURCHASE PRICE OF THE
RELEVANT SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
PAGE 6-HOUSE BILL 23-1008 PROGRAM EQUIPMENT MINUS THE AM OUNT OF ANY GRANT AWARDED UNDER
THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM
FOR THE PURCHASE OF THE SAME SMALL FOOD BUSINESS RECOVERY AND
RESILIENCE GRANT PROGRAM EQUIPMENT
.
(B) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
1, 2025, BUT BEFORE JANUARY 1, 2031, ANY PURCHASER OF SMALL FOOD
BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT IS
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE
22 IN AN
AMOUNT EQUAL TO SEVENTY
-FIVE PERCENT OF THE PURCHASE PRICE OF THE
RELEVANT SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
PROGRAM EQUIPMENT MINUS THE AMOUNT OF ANY GRANT AWARDED UNDER
THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM
FOR THE PURCHASE OF THE SAME SMALL FOOD BUSINESS RECOVERY AND
RESILIENCE GRANT PROGRAM EQUIPMENT
.
(b) T
HE CREDIT ALLOWED PURSUANT TO THIS SECTION IS FOR THE
INCOME TAX YEAR IN WHICH A MEMBER OF THE CONSORTIUM SPENT AN
AMOUNT CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES OR A
PURCHASER PURCHASES THE RELEVANT SMALL FOOD BUSINESS RECOVERY
AND RESILIENCE GRANT PROGRAM EQUIPMENT
.
(4) (a) A
MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL
FOOD BUSINESS RECOVERY GRANT PR OGRAM EQUIPMENT MAY SUBMIT AN
APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE ISSUANCE OF
A LETTER OF ELIGIBILITY FOR A TAX CREDIT CERTIFICATE ALLOWED IN THIS
SECTION BY THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY
THE DEPARTMENT OF AGRICULTURE
. THE APPLICATION MUST INCLUDE:
(I) A
CERTIFICATION THAT THE APPLICANT IS EITHER:
(A) A
PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL
FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND
RESILIENCE GRANT PROGRAM EQUIPMENT
; OR
(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT
CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES
; AND
(II) DETAILED INFORMATION REGARDING :
PAGE 7-HOUSE BILL 23-1008 (A) THE PURCHASE PRICE THAT WOULD BE INCURRED BY A
PURCHASER OF SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
PROGRAM EQUIPMENT AND THE DATE ON WHICH THE PURCHASE WOULD BE
MADE
; OR
(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN THAT WOULD BE
SPENT BY A MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND
RESPONSIBILITIES
, AND THE DATE OR DATES ON WHICH THE MEMBER OF THE
CONSORTIUM WOULD SPEND THE AMOUNTS
.
(b) I
F THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE
APPLICATION FILED PURSUANT TO SUBSECTION
(4)(a) OF THIS SECTION IS
COMPLETE
, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE WHETHER
THE APPLICANT WOULD QUALIFY FOR THE CREDIT ALLOWED PURSUANT TO
THIS SECTION IF THE APPLICANT MADE THE PURCHASE DESCRIBED IN THE
APPLICATION AND THE DEPARTMENT OF AGRICULTURE HAD NOT ISSUED TAX
CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN MILLION DOLLARS FOR
THE INCOME TAX YEAR
. IF THE DEPARTMENT OF AGRICULTURE APPROVES
THE APPLICATION
, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A
LETTER OF ELIGIBILITY TO THE APPLICANT THAT INDICATES THE AMOUNT OF
THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM
COULD CLAIM FOR THE SPECIFIED INCOME TAX YEAR IF THEY WERE TO MAKE
THE PURCHASE DESCRIBED IN THE APPLICATION AND IF THE DEPARTMENT OF
AGRICULTURE HAS NOT ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A
TOTAL OF TEN MILLION DOLLARS FOR THE INCOME TAX YEAR
.
(5) (a) A
MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL
FOOD BUSINESS RECOVERY GRANT PROGR AM EQUIPMENT SHALL SUBMIT AN
APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE ISSUANCE OF
A TAX CREDIT CERTIFICATE ALLOWED IN THIS SECTION BY THE DEADLINES
ESTABLISHED IN THE RULES PROMULGATED BY THE DEPARTMENT OF
AGRICULTURE
. THE APPLICATION MUST INCLUDE:
(I) A
CERTIFICATION THAT THE APPLICANT IS EITHER:
(A) A
PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL
FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND
RESILIENCE GRANT PROGRAM EQUIPMENT
; OR
(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT
PAGE 8-HOUSE BILL 23-1008 CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND
(II) DETAILED INFORMATION REGARDING :
(A) T
HE PURCHASE PRICE INCURRED BY A PURCHASER OF SMALL
FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT
AND THE DATE THAT THE PURCHASE WAS MADE
; OR
(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN SPENT BY A
MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND
RESPONSIBILITIES
, AND THE DATE OR DATES THAT THE MEMBER OF THE
CONSORTIUM SPENT THE AMOUNTS
.
(b) I
F THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE
APPLICATION FILED PURSUANT TO SUBSECTION
(5)(a) OF THIS SECTION IS
COMPLETE
, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE WHETHER
THE APPLICANT QUALIFIES FOR THE CREDIT ALLOWED PURSUANT TO THIS
SECTION
. IF THE DEPARTMENT OF AGRICULTURE APPROVES THE
APPLICATION
, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A TAX
CREDIT CERTIFICATE TO THE APPLICANT THAT INDICATES THE AMOUNT OF
THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM
MAY CLAIM FOR THE SPECIFIED INCOME TAX YEAR
; EXCEPT THAT THE TOTAL
AMOUNT OF TAX CREDIT CERTIFICATES ISSUED BY THE DEPARTMENT OF
AGRICULTURE IN A GIVEN INCOME TAX YEAR MUST NOT EXCEED A TOTAL OF
TEN MILLION DOLLARS
.
(c) T
HE DEPARTMENT OF AGRICULTURE SHALL ISSUE TAX CREDIT
CERTIFICATES ALLOWED IN THIS SECTION IN AN ORDER THAT ACCORDS WITH
THE RULES PROMULGATED BY THE DEPARTMENT OF AGRICULTURE
. THE
DEPARTMENT OF AGRICULTURE SHALL REVIEW AND APPROVE OR DISAPPROVE
AN APPLICATION FILED PURSUANT TO SUBSECTION
(5)(a) OF THIS SECTION
WITHIN A REASONABLE TIME
, NOT TO EXCEED NINETY DAYS AFTER THE
FILING OF A COMPLETED APPLICATION
.
(6) T
O CLAIM THE INCOME TAX CREDIT ALLOWED PURSUANT TO THIS
SECTION
, THE PURCHASER OR MEMBER OF THE CONSORTIUM SHALL ATTACH
A COPY OF THE TAX CREDIT CERTIFICATE TO ITS STATE INCOME TAX RETURN
.
N
O TAX CREDIT IS ALLOWED PURSUANT TO THIS SECTION UNLESS THE
PURCHASER OR MEMBER OF THE CONSORTIUM PROVIDES A COPY OF THE TAX
CREDIT CERTIFICATE WITH ITS FILED STATE INCOME TAX RETURN
. THE
PAGE 9-HOUSE BILL 23-1008 AMOUNT OF THE CREDIT THAT THE PURCHASER OR MEMBER OF THE
CONSORTIUM MAY CLAIM PURSUANT TO THIS SECTION IS THE AM OUNT
STATED ON THE TAX CREDIT CERTIFICATE
.
(7) I
N A SUFFICIENTLY TIMELY MANNER TO ALLOW THE DEPARTMENT
OF REVENUE TO PROCESS RETURNS CLAIMING THE INCOME TAX CREDIT
ALLOWED PURSUANT TO THIS SECTION
, THE DEPARTMENT OF AGRICULTURE
SHALL PROVIDE THE DEPARTMENT OF REVENUE WITH AN ELECTRONIC
REPORT OF EACH PURCHASER OR MEMBER OF THE CONSORTIUM THAT THE
DEPARTMENT OF AGRICULTURE APPROVED FOR THE INCOME TAX CREDIT
ALLOWED PURSUANT TO THIS SECTION FOR THE PRECEDING CALENDAR YEAR
THAT INCLUDES THE FOLLOWING INFORMATION
:
(a) T
HE TAXPAYER'S NAME; AND
(b) THE TAXPAYER'S SOCIAL SECURITY NUMBER , COLORADO
ACCOUNT NUMBER
, OR FEDERAL EMPLOYER IDENTIFICATION NUMBER .
(8) I
F A CREDIT AUTHORIZED IN THIS SECTION EXCEEDS THE INCOME
TAX DUE ON THE INCOME OF THE MEMBER OF THE CONSORTIUM OR
PURCHASER FOR THE TAXABLE YEAR
, THE EXCESS CREDIT MAY NOT BE
CARRIED FORWARD AND IS REFUNDABLE TO THE MEMBER OF THE
CONSORTIUM OR PURCHASER
.
(9) T
HE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF
REVENUE MAY PROMULGATE RULES IN ACCORDANCE WITH ARTICLE
4 OF
TITLE
24 AS MAY BE NECESSARY TO EFFECTUATE THE PURPOSES OF THIS
SECTION
.
(10) T
HIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2035.
SECTION 6. In Colorado Revised Statutes, 35-1-117, amend
(2)(b)(III), (3)(a) introductory portion, (3)(c)(I), (3)(c)(III), (8)(e)(I), and
(9); and repeal (2)(b)(V) as follows:
35-1-117. Community food access program - creation - purpose
- duties and responsibilities - grant program - funding - reporting -
rules - definitions - repeal. (2) (b) (III) Money spent pursuant to this
subsection (2)
(2)(b) must conform with the allowable purposes set forth in
the federal "American Rescue Plan Act of 2021", Pub.L. 117-2, as
PAGE 10-HOUSE BILL 23-1008 amended. The department shall either spend or obligate such appropriation
prior to December 30, 2024, and expend the appropriation on or before
December 31, 2026.
(V) This subsection (2) is repealed, effective September 1, 2027.
(3) (a) As part of the program, the department shall create and
manage the small food business recovery and resilience grant program. The
department shall award one-time
grants, not to exceed twenty-five FIFTY
thousand dollars, out of the grant program, to participating small food retailers and small family farms. T
HE DEPARTMENT MAY AWARD THE OWNER
OF A SMALL FOOD RETAILER OR SMALL FAMILY FARM ONE SUCH GRANT EACH
CALENDAR YEAR FOR EVERY SMALL F OOD RETAILER OR SMALL FAMILY FARM
OWNED BY THE OWNER
. THE DEPARTMENT SHALL AWARD THESE GRANTS for:
(c) (I) For the 2022-23 state fiscal year, the general assembly shall
appropriate seven million dollars from the economic recovery and relief
cash fund created in section 24-75-228 to the department for the purposes
of implementing this subsection (3) and subsection (4) of
this section.
(III) Money spent pursuant to this subsection (3) (3)(c) must conform
with the allowable purposes set forth in the federal "American Rescue Plan
Act of 2021", Pub.L. 117-2, as amended. The department shall either spend
or obligate such appropriation prior to December 30, 2024, and expend the
appropriation on or before December 31, 2026.
(8) As used in this section, unless the context otherwise requires:
(e) "Small food retailer" means:
(I) An independent or nonprofit-managed, Colorado-owned, and
Colorado-operated small food retail business, defined as a food retailer with
less than five
TEN thousand square feet of retail space that carries at least
three categories of federally defined staple foods, as described in the federal
"Food and Nutrition Act of 2008", secs. 3 and 9, the "Consolidated
Appropriations Act of 2017", sec. 76, and the federal "Enhancing Retailer
Standards in the Supplemental Nutrition Assistance Program", 81 Fed. Reg.
90675, and be located in or provide food to local, state, or federally defined
low-income, low-access neighborhoods; or
PAGE 11-HOUSE BILL 23-1008 (9) This section is repealed, effective September 1, 2027 SEPTEMBER
1, 2031.
SECTION 7. Appropriation. (1) For the 2023-24 state fiscal year,
$360,413 from the general fund is appropriated to the department of
agriculture. To implement this act, the department may use this
appropriation as follows:
(a) $98,185 for use by the commissioner's office for personal
services, which amount is based on an assumption that the commissioner's
office will require an additional 1.0 FTE;
(b) $45,579 for use by the commissioner's office for operating
expenses;
(c) $44,411 for use by the commissioner's office for legal services;
(d) $172,238 for use by the agricultural markets division for the
community food access program, which amount is based on an assumption
that the department will require an additional 2.0 FTE.
(2) For the 2023-24 state fiscal year, $44,411 is appropriated to the
department of law. This appropriation is from reappriopriated funds
received from the department of agriculture under subsection (1)(c) of this
section. To implement this act, the department of law may use this
appropriation to provide legal services for the department of agriculture.
(3) For the 2023-24 state fiscal year, $250,000 is appropriated to the
department of public health and environment for use by the prevention
services division. This appropriation is from the general fund. To
implement this act, the division may use this appropriation for chronic
disease and cancer prevention grants for the purposes specified in
25-20.5-104 (2.5)(a), C.R.S.
SECTION 8. Act subject to petition - effective date. This act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly; except
that, if a referendum petition is filed pursuant to section 1 (3) of article V
of the state constitution against this act or an item, section, or part of this act
within such period, then the act, item, section, or part will not take effect
PAGE 12-HOUSE BILL 23-1008 unless approved by the people at the general election to be held in
November 2024 and, in such case, will take effect on the date of the official
declaration of the vote thereon by the governor.
____________________________ ____________________________
Julie McCluskie Steve Fenberg
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Robin Jones Cindi L. Markwell
CHIEF CLERK OF THE HOUSE SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 13-HOUSE BILL 23-1008