Colorado 2023 Regular Session

Colorado House Bill HB1008 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	First Regular Session
	2	+	Seventy-fourth General Assembly
	3	+	STATE OF COLORADO
	4	+	REREVISED
	5	+	This Version Includes All Amendments
	6	+	Adopted in the Second House
	7	+	LLS NO. 23-0486.02 Pierce Lively x2059
1	8		HOUSE BILL 23-1008
2		-	BY REPRESENTATIVE(S) Weissman, Amabile, Bacon, Bird,
3		-	Boesenecker, Brown, deGruy Kennedy, Dickson, Duran, Epps, Froelich,
4		-	Garcia, Gonzales-Gutierrez, Hamrick, Herod, Jodeh, Joseph, Kipp, Lieder,
5		-	Lindsay, Lindstedt, Lukens, Mabrey, Martinez, Mauro, McCormick,
6		-	McLachlan, Michaelson Jenet, Ortiz, Ricks, Sharbini, Snyder, Story, Titone,
7		-	Valdez, Velasco, Vigil, Willford, McCluskie, English, Sirota, Young;
8		-	also SENATOR(S) Fields and Hinrichsen, Buckner, Coleman, Cutter,
9		-	Danielson, Exum, Gonzales, Jaquez Lewis, Marchman, Moreno, Priola,
10		-	Rodriguez, Sullivan, Winter F., Zenzinger.
	9	+	House Committees Senate Committees
	10	+	Finance Finance
	11	+	Appropriations Appropriations
	12	+	A BILL FOR AN ACT
11	13		C
12		-	ONCERNING TAX POLICIES RELATED TO THE ACCESSIBILITY OF FOOD , AND,
13		-	IN CONNECTION THEREWITH , REQUIRING ADDITIONS TO COLORADO
14		-	TAXABLE INCOME IN AMOUNTS E QUAL TO THE BUSINESS MEALS
15		-	FEDERAL ITEMIZED DEDUCTION
16		-	, CREATING A TAX CREDIT TO SUPPORT
17		-	THE SMALL BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM
18		-	,
19		-	PROVIDING FUNDING FOR HEALTHY EATING PROGRAM INCENTIVES ,
20		-	AND MAKING AN APPROPRIATION .
21		-	Be it enacted by the General Assembly of the State of Colorado:
22		-	SECTION 1. Legislative declaration. (1) The general assembly
23		-	finds and declares that:
24		-	NOTE: This bill has been prepared for the signatures of the appropriate legislative
25		-	officers and the Governor. To determine whether the Governor has signed the bill
26		-	or taken other action on it, please consult the legislative status sheet, the legislative
27		-	history, or the Session Laws.
28		-	________
29		-	Capital letters or bold & italic numbers indicate new material added to existing law; dashes
30		-	through words or numbers indicate deletions from existing law and such material is not part of
31		-	the act. (a) A recent survey found that one in three Coloradans are "food
32		-	insecure", that is, lacking reliable access to nutritious food;
33		-	(b) In addition, more than one in three adults living with children
34		-	have reported regularly cutting back or skipping meals to allow their
35		-	children to have enough to eat;
36		-	(c) Childhood hunger can have lifetime impacts, such as interfering
37		-	with developmental and educational progress;
38		-	(d) Certain communities, including communities of color, seniors,
39		-	and lower-income Coloradans, are prone to higher-than-average rates of
40		-	food insecurity;
41		-	(e) Food security and housing security are closely related issues,
42		-	because both are basic needs that a family must account for, and the two can
43		-	become competing priorities on a limited budget. That is, a family's ability
44		-	to pay for their food is directly related to their ability to pay for their
45		-	housing, and improving one will necessarily improve the other.
46		-	(f) Improving the capacity of existing small, local retailers to store
47		-	and sell nutritious food can improve access, lower prices, and reduce food
48		-	insecurity, particularly for Colorado families most at risk of it, while
49		-	keeping more of the proceeds of economic activity in the local community;
50		-	(g) Expanding the number of retailers selling fresh produce may also
51		-	create new market opportunities for Colorado agricultural producers;
52		-	(h) Therefore, the general assembly determines that enacting this
53		-	legislation to further support existing nutrition access efforts will improve
54		-	access to nutritious food for Coloradans, assist small businesses, and foster
55		-	Colorado's agricultural industry.
56		-	SECTION 2. In Colorado Revised Statutes, 25-20.5-104, add (2.5)
57		-	as follows:
	14	+	ONCERNING TAX POLICIES RELATED TO THE ACCESSIBILITY OF FOOD ,101
	15	+	AND, IN CONNECTION THEREWITH , REQUIRING ADDITIONS TO102
	16	+	COLORADO TAXA BLE INCOME IN AMOUNTS EQUAL TO THE103
	17	+	BUSINESS MEALS FEDERAL ITEMIZED DEDUCTION, CREATING A104
	18	+	TAX CREDIT TO SUPPORT THE SMALL BUSINESS RECOVERY AND105
	19	+	RESILIENCE GRANT PROGRAM, PROVIDING FUNDING FOR106
	20	+	HEALTHY EATING PROGRAM INCENTIVES , AND MAKING AN107
	21	+	APPROPRIATION.108
	22	+	Bill Summary
	23	+	(Note: This summary applies to this bill as introduced and does
	24	+	not reflect any amendments that may be subsequently adopted. If this bill
	25	+	passes third reading in the house of introduction, a bill summary that
	26	+	applies to the reengrossed version of this bill will be available at
	27	+	SENATE
	28	+	3rd Reading Unamended
	29	+	April 27, 2023
	30	+	SENATE
	31	+	Amended 2nd Reading
	32	+	April 26, 2023
	33	+	HOUSE
	34	+	3rd Reading Unamended
	35	+	March 20, 2023
	36	+	HOUSE
	37	+	Amended 2nd Reading
	38	+	March 17, 2023
	39	+	HOUSE SPONSORSHIP
	40	+	Weissman, Amabile, Bacon, Bird, Boesenecker, Brown, deGruy Kennedy, Dickson, Duran,
	41	+	Epps, Froelich, Garcia, Gonzales-Gutierrez, Hamrick, Herod, Jodeh, Joseph, Kipp, Lieder,
	42	+	Lindsay, Lindstedt, Lukens, Mabrey, Martinez, Mauro, McCluskie, McCormick, McLachlan,
	43	+	Michaelson Jenet, Ortiz, Ricks, Sharbini, Snyder, Story, Titone, Valdez, Velasco, Vigil,
	44	+	Willford
	45	+	SENATE SPONSORSHIP
	46	+	Fields and Hinrichsen, Buckner, Coleman, Cutter, Danielson, Exum, Gonzales, Jaquez
	47	+	Lewis, Marchman, Moreno, Priola, Rodriguez, Sullivan, Winter F., Zenzinger
	48	+	Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
	49	+	Capital letters or bold & italic numbers indicate new material to be added to existing law.
	50	+	Dashes through the words or numbers indicate deletions from existing law. http://leg.colorado.gov.)
	51	+	Section 2 of the bill requires the general assembly, for fiscal year
	52	+	2023-24 through fiscal year 2030-31, to annually transfer $1 million to
	53	+	the prevention services division (division) within the department of public
	54	+	health and environment. The bill requires the division to use this money
	55	+	to partner with a statewide nonprofit organization to provide healthy
	56	+	eating program incentives among Colorado's low-income populations.
	57	+	Section 3 requires individual taxpayers to add an amount of
	58	+	federal taxable income equal to their federal deduction for business meals
	59	+	to their state income tax liability for the 2024 through 2030 income tax
	60	+	years. Section 4 requires the same of corporate taxpayers. Section 6
	61	+	requires the general assembly to transfer the following amounts from the
	62	+	general fund to the department of agriculture to implement the small
	63	+	business recovery and resilience grant program (grant program):
	64	+	! For fiscal years 2023-24 and 2030-31, $2.5 million; and
	65	+	! For fiscal years 2024-25 through 2029-30, $5 million.
	66	+	Section 6 also extends the repeal date of the grant program from
	67	+	September 1, 2027 to September 1, 2031.
	68	+	Section 5 creates a tax credit for small food retailers and small
	69	+	family farms that purchase certain systems or equipment. The tax credit
	70	+	is equal to 75% of the cost of those systems or equipment. Purchasers
	71	+	may assign the tax credit to the seller who sells them the qualifying
	72	+	systems or equipment. The tax credit is available for the 2024 through
	73	+	2030 tax years.
	74	+	Be it enacted by the General Assembly of the State of Colorado:1
	75	+	SECTION 1. Legislative declaration. (1) The general assembly2
	76	+	finds and declares that:3
	77	+	(a) A recent survey found that one in three Coloradans are "food4
	78	+	insecure", that is, lacking reliable access to nutritious food;5
	79	+	(b) In addition, more than one in three adults living with children6
	80	+	have reported regularly cutting back or skipping meals to allow their7
	81	+	children to have enough to eat;8
	82	+	(c) Childhood hunger can have lifetime impacts, such as9
	83	+	interfering with developmental and educational progress;10
	84	+	(d) Certain communities, including communities of color, seniors,11
	85	+	1008-2- and lower-income Coloradans, are prone to higher-than-average rates of1
	86	+	food insecurity;2
	87	+	(e) Food security and housing security are closely related issues,3
	88	+	because both are basic needs that a family must account for, and the two4
	89	+	can become competing priorities on a limited budget. That is, a family's5
	90	+	ability to pay for their food is directly related to their ability to pay for6
	91	+	their housing, and improving one will necessarily improve the other. 7
	92	+	(f) Improving the capacity of existing small, local retailers to store8
	93	+	and sell nutritious food can improve access, lower prices, and reduce food9
	94	+	insecurity, particularly for Colorado families most at risk of it, while10
	95	+	keeping more of the proceeds of economic activity in the local11
	96	+	community;12
	97	+	(g) Expanding the number of retailers selling fresh produce may13
	98	+	also create new market opportunities for Colorado agricultural producers;14
	99	+	(h) Therefore, the general assembly determines that enacting this15
	100	+	legislation to further support existing nutrition access efforts will improve16
	101	+	access to nutritious food for Coloradans, assist small businesses, and17
	102	+	foster Colorado's agricultural industry.18
	103	+	19
	104	+	SECTION 2. In Colorado Revised Statutes, 25-20.5-104, add20
	105	+	(2.5) as follows:21
58	106		25-20.5-104. Functions of division. (2.5) (a) F
59	107		OR STATE FISCAL
60		-	YEAR
61		-	2023-24, THE GENERAL ASSEMBLY SHALL APPROPRIATE TWO HUNDRED
62		-	AND FIFTY THOUSAND DOLLARS TO THE DIVISION FOR THE DIVISION TO
63		-	PAGE 2-HOUSE BILL 23-1008 PARTNER WITH A STATEWIDE NONPROFIT ORGANIZATION TO PROVIDE
64		-	HEALTHY EATING PROGRAM INCENTIVES AMONG
65		-	COLORADO'S LOW-INCOME
66		-	POPULATIONS
67		-	. THESE PROGRAM INCENTIVES MUST ATTEMPT TO IMPROVE
68		-	ACCESS TO FRESH
69		-	COLORADO-GROWN FRUITS AND VEGETABLES AMONG
70		-	COLORADO'S LOW-INCOME POPULATIONS.
	108	+	22
	109	+	YEAR 2023-24, THE GENERAL ASSEMBLY SHALL APPROPRIATE TWO23
	110	+	HUNDRED AND FIFTY THOUSAND DOLLARS TO THE DIVISION FOR THE24
	111	+	DIVISION TO PARTNER WITH A STATEWIDE NONPROFIT ORGANIZATION TO25
	112	+	PROVIDE HEALTHY EATING PROGRAM INCENTIVES AMONG COLORADO'S26
	113	+	LOW-INCOME POPULATIONS. THESE PROGRAM INCENTIVES MUST ATTEMPT27
	114	+	1008
	115	+	-3- TO IMPROVE ACCESS TO FRESH COLORADO-GROWN FRUITS AND1
	116	+	VEGETABLES AMONG COLORADO'S LOW-INCOME POPULATIONS.2
71	117		(b) T
72	118		HE STATEWIDE NONPROFIT ORGANIZATION SELECTED BY THE
73		-	DIVISION FOR THE PARTNERSHIP DESCRIBED IN THIS SUBSECTION
74		-	(2.5) SHALL
75		-	HAVE EXPERIENCE IN SUPPORTING HEALTHY EATING INCENTIVES PROGRAMS
76		-	,
77		-	SUCH AS PROGRAMS AT LOCAL FARMERS MARKETS , AND EXPERIENCE WITH
78		-	COORDINATING HEALTHY EATING PROGRAMS AND FUNDING BETWEEN LOCAL
79		-	,
80		-	STATE, AND FEDERAL PROGRAMS.
	119	+	3
	120	+	DIVISION FOR THE PARTNERSHIP DESCRIBED IN THIS SUBSECTION (2.5)4
	121	+	SHALL HAVE EXPERIENCE IN SUPPORTING HEALTHY EATING INCENTIVES5
	122	+	PROGRAMS, SUCH AS PROGRAMS AT LOCAL FARMERS MARKETS , AND6
	123	+	EXPERIENCE WITH COORDINATING HEALTHY EATING PROGRAMS AND7
	124	+	FUNDING BETWEEN LOCAL , STATE, AND FEDERAL PROGRAMS.8
81	125		(c) I
82	126		N PROVIDING THE PROGRAM INCENTIVES DESCRIBED IN THIS
83		-	~~SUBSECTION~~
84		-	(2.5), BOTH THE DIVISION AND THE NONPROFIT ~~SHALL MINIMIZE~~
85		-	THEIR ADMINISTRATIVE EXPENSES
86		-	. THE ~~DIVISION~~ SHALL NOT ~~USE MORE THAN~~
87		-	~~TEN THOUSAND DOLLARS AND~~ THE ~~NONPRO FIT SHALL NOT USE MORE THAN~~
88		-	~~FIVE PERCENT~~ OF ~~THE AMOUNT TRANSFERRED PURSUANT TO SUBSECTION~~
89		-	(2.~~5)(a) OF THIS SECTION FOR THEIR ADMINISTRATIVE EXPENSES .~~
	127	+	9
	128	+	SUBSECTION (2.5), BOTH THE DIVISION AND THE NONPROFIT SHALL10
	129	+	MINIMIZE THEIR ADMINISTRATIVE EXPENSES. THE DIVISION SHALL NOT USE11
	130	+	MORE THAN TEN THOUSAND DOLLARS AND THE NONPROFIT SHALL NOT USE12
	131	+	MORE THAN FIVE PERCENT OF THE AMOUNT TRANSFERRED PURSUANT TO13
	132	+	SUBSECTION (2.5)(a) OF THIS SECTION FOR THEIR ADMINISTRATIVE14
	133	+	EXPENSES.15
90	134		(d) T
91		-	HE DIVISION SHALL USE THE FUNDING PROVIDED IN ~~SUBSECTION~~
92		-	~~(2.5)(a) OF THIS SECTION TO SUPPLEMENT, NOT SUPPLANT, OTHER GENERAL~~
93		-	~~FUND APPROPRIATIONS~~ TO ~~THE DIVISION~~
94		-	.
	135	+	HE DIVISION SHALL USE THE FUNDING PROVIDED IN
	136	+	16
	137	+	SUBSECTION (2.5)(a) OF THIS SECTION TO SUPPLEMENT, NOT SUPPLANT,17
	138	+	OTHER GENERAL FUND APPROPRIATIONS TO THE DIVISION .18
95	139		(e) A
96		-	LL BUT SEVENTY-SEVEN THOUSAND SEVEN HUNDRED AND FIFTY
97		-	TWO DOLLARS OF THE AMOUNT TRANSFERRED PURSUANT TO SUBSECTION
98		-	(2.5)(a) OF THIS SECTION MUST BE EXPENDED FOR HEALTHY EATING
99		-	PROGRAM INCENTIVES AMONG
100		-	COLORADO'S LOW-INCOME POPULATIONS.
	140	+	LL BUT SEVENTY-SEVEN THOUSAND SEVEN HUNDRED AND
	141	+	19
	142	+	FIFTY TWO DOLLARS OF THE AMOUNT TRANSFERRED PURS UANT TO20
	143	+	SUBSECTION (2.5)(a) OF THIS SECTION MUST BE EXPEND FOR HEALTHY21
	144	+	EATING PROGRAM INCENTIVES AMONG COLORADO'S LOW-INCOME22
	145	+	POPULATIONS.23
101	146		(f) T
102	147		HIS SUBSECTION (2.5) IS REPEALED, EFFECTIVE SEPTEMBER 1,
103		-	2025.
104		-	SECTION 3. In Colorado Revised Statutes, 39-22-104, add (3)(s)
105		-	as follows:
106		-	39-22-104. Income tax imposed on individuals, estates, and
107		-	trusts - single rate - report - legislative declaration - definitions - repeal.
108		-	(3) There shall be added to the federal taxable income:
	148	+	24
	149	+	2025.25
	150	+	SECTION 3. In Colorado Revised Statutes, 39-22-104, add (3)(s)26
	151	+	as follows:27
	152	+	1008
	153	+	-4- 39-22-104. Income tax imposed on individuals, estates, and1
	154	+	trusts - single rate - report - legislative declaration - definitions -2
	155	+	repeal. (3) There shall be added to the federal taxable income:3
109	156		(s) (I) F
110		-	OR INCOME TAX YEARS COMMENCING ON OR ~~AFTER JANUARY~~
111		-	~~PAGE 3-HOUSE BILL 23-1008 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO A FEDERAL~~
112		-	~~DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO SECTION~~
113		-	~~274 (k)~~
114		-	OF THE INTERNAL REVENUE CODE .
	157	+	OR INCOME TAX YEARS COMMENCING ON OR AFTER4
	158	+	J
	159	+	ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO5
	160	+	A FEDERAL DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO6
	161	+	SECTION 274 (k) OF THE INTERNAL REVENUE CODE .7
115	162		(II) T
116		-	HIS SUBSECTION (3)(s) IS REPEALED, EFFECTIVE DECEMBER 31,
117		-	2035.
118		-	SECTION 4. In Colorado Revised Statutes, 39-22-304, add (2)(k)
119		-	as follows:
120		-	39-22-304. Net income of corporation - legislative declaration -
121		-	definitions - repeal. (2) There shall be added to federal taxable income:
	163	+	HIS SUBSECTION (3)(s) IS REPEALED, EFFECTIVE DECEMBER8
	164	+	31,
	165	+	2035.9
	166	+	SECTION 4.
	167	+	In Colorado Revised Statutes, 39-22-304, add10
	168	+	(2)(k) as follows:11
	169	+	39-22-304. Net income of corporation - legislative declaration12
	170	+	- definitions - repeal. (2) There shall be added to federal taxable income:13
122	171		(k) (I) F
123		-	OR INCOME TAX YEARS COMMENCING ON OR ~~AFTER JANUARY~~
124		-	~~1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO A FEDERAL~~
125		-	~~DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO SECTION~~
126		-	~~274 (k)~~
127		-	OF THE INTERNAL REVENUE CODE .
	172	+	OR INCOME TAX YEARS COMMENCING ON OR AFTER14
	173	+	J
	174	+	ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2031, AN AMOUNT EQUAL TO15
	175	+	A FEDERAL DEDUCTION CLAIMED FOR A BUSINESS MEAL PURSUANT TO16
	176	+	SECTION 274 (k) OF THE INTERNAL REVENUE CODE.17
128	177		(II) T
129		-	HIS SUBSECTION (2)(k) IS REPEALED, EFFECTIVE ~~DECEMBER 31,~~
130		-	~~2035.~~
131		-	~~SECTION 5~~. ~~In Colorado Revised Statutes, add 39-22-549 as~~
132		-	~~follows:~~
133		-	39-22-549~~. Credit against tax - small food business recovery and~~
134		-	~~resilience grant program equipment - community food consortium~~
135		-	~~duties and responsibilities - tax preference performance statement -~~
136		-	~~legislative declaration - definitions - repeal. (1) (a) T~~
137		-	~~HE GENERAL~~
138		-	~~ASSEMBLY HEREBY FINDS AND DECLARES THAT~~
139		-	~~, IN ACCORDANCE WITH~~
140		-	~~SECTION~~
141		-	39-21-304 (1), WHICH REQUIRES EACH BILL THAT ~~CREATES A NEW~~
142		-	~~TAX EXPENDITURE TO INCLUDE A TAX PREFERENCE PERFORMANCE~~
143		-	~~STATEMENT AS PART OF~~ A ~~STATUTORY LEGISLATIVE DECLARATION~~
144		-	, ~~THE~~
145		-	GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT THE ~~PURPOSES OF~~
146		-	THE TAX EXPENDITURE CREATED IN SUBSECTION
147		-	~~(3) OF THIS SECTION~~ ARE TO:
	178	+	HIS SUBSECTION (2)(k) IS REPEALED, EFFECTIVE DECEMBER18
	179	+	31,
	180	+	2035.19
	181	+	SECTION 5.
	182	+	In Colorado Revised Statutes, add 39-22-549 as20
	183	+	follows:21
	184	+	39-22-549. Credit against tax - small food business recovery22
	185	+	and resilience grant program equipment - community food23
	186	+	consortium duties and responsibilities - tax preference performance24
	187	+	statement - legislative declaration - definitions - repeal. (1) (a) T
	188	+	HE25
	189	+	GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT , IN ACCORDANCE26
	190	+	WITH SECTION 39-21-304 (1), WHICH REQUIRES EACH BILL THAT CREATES27
	191	+	1008
	192	+	-5- A NEW TAX EXPENDITURE TO INCLUDE A TAX PREFERENCE PERFORMANCE1
	193	+	STATEMENT AS PART OF A STATUTORY LEGISLATIVE DECLARATION , THE2
	194	+	GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT THE PURPOSES3
	195	+	OF THE TAX EXPENDITURE CREATED IN SUBSECTION (3) OF THIS SECTION4
	196	+	ARE TO:5
148	197		(I) I
149		-	NDUCE CERTAIN DESIGNATED BEHAVIOR BY TAXPAYERS ,
150		-	SPECIFICALLY THE PURCHASE AND USE OF SMALL FOOD BUSINESS RECOVERY
151		-	AND RESILIENCE GRANT PROGRAM EQUIPMENT AND THE INCREASE OF
152		-	ACTIVITIES OF THE COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD
153		-	RETAILERS AND
154		-	COLORADO-OWNED AND COLORADO-OPERATED FARMS; AND
155		-	PAGE 4-HOUSE BILL 23-1008 (II) CONTRIBUTE TO THE STATE'S EFFORT TO IMPROVE ACCESS TO
156		-	AND LOWER PRICES FOR HEALTHY FOODS IN LOW
157		-	-INCOME AND UNDERSERVED
158		-	AREAS OF THE STATE BY SUPPORTING SMALL FOOD RETAILERS AND SMALL
159		-	FAMILY FARMS
160		-	.
	198	+	NDUCE CERTAIN DESI GNATED BEHAVIOR BY TAXPAYERS ,6
	199	+	SPECIFICALLY THE PURCHASE AND USE OF SMALL FOOD BUSINESS7
	200	+	RECOVERY AND RESILIENCE GRANT PROGRAM
	201	+	EQUIPMENT AND THE8
	202	+	INCREASE OF ACTIVITIES OF THE COMMUNITY FOOD CONSORTIUM FOR9
	203	+	SMALL FOOD RETAILERS AND COLORADO-OWNED AND10
	204	+	COLORADO-OPERATED FARMS; AND11
	205	+	(II) C
	206	+	ONTRIBUTE TO THE STATE'S EFFORT TO IMPROVE ACCESS TO12
	207	+	AND LOWER PRICES FOR HEALTHY FOODS IN LOW -INCOME AND13
	208	+	UNDERSERVED AREAS OF THE STATE BY SUPPORTING SMALL FOOD14RETAILERS AND SMALL FAMILY FARMS .15
161	209		(b) T
162		-	HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL
163		-	MEASURE THE EFFECTIVENESS OF THE TAX CREDITS IN ACHIEVING THE
164		-	PURPOSES SPECIFIED IN SUBSECTION
165		-	(1)(a)(I) OF THIS SECTION BASED ON THE
166		-	NUMBER OF THE TAX CREDITS CREATED IN THIS SECTION THAT TAXPAYERS
167		-	CLAIM
168		-	. THE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF
169		-	REVENUE SHALL PROVIDE THE STATE AUDITOR WITH ANY AVAILABLE
170		-	INFORMATION THAT WOULD ASSIST THE STATE AUDITOR IN THIS
171		-	MEASUREMENT
172		-	.
	210	+	HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL16
	211	+	MEASURE THE EFFECTIVENESS OF THE TAX CREDITS IN ACHIEVING THE17
	212	+	PURPOSES SPECIFIED IN SUBSECTION (1)(a)(I) OF THIS SECTION BASED ON18
	213	+	THE NUMBER OF THE TAX CREDITS CREATED IN THIS SECTION THAT19
	214	+	TAXPAYERS CLAIM. THE DEPARTMENT OF AGRICULTURE AND THE20
	215	+	DEPARTMENT OF REVENUE SHALL PROVIDE THE STATE AUDITOR WITH ANY21
	216	+	AVAILABLE INFORMATION THAT WOULD ASSIST THE STATE AUDITOR IN22
	217	+	THIS MEASUREMENT.23
173	218		(2) A
174		-	S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
175		-	REQUIRES
176		-	:
177		-	(a) "A
178		-	MOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM
179		-	ON COMPLETING ITS DUTIES AND RESPONSIBILITIES
180		-	" MEANS THE AMOUNT
181		-	SPENT ON PALLET
182		-	, PALLET BREAK, DISTRIBUTION, AND DELIVERY FEES THAT
183		-	IS ELIGIBLE FOR A SUBSIDY FROM THE CONSORTIUM BUT IS NOT OTHERWISE
184		-	COVERED BY THE CONSORTIUM
185		-	.
186		-	(b) "D
187		-	UTIES AND RESPONSIBILITIES" MEANS THE DUTIES AND
188		-	RESPONSIBILITIES OF THE MEMBERS OF CONSORTIUM PURSUANT TO SECTION
189		-	35-1-117 (2)(a).
190		-	(c) "M
191		-	EMBER OF THE CONSORTIUM " MEANS ANY MEMBER OF THE
192		-	COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD RETAILERS AND
193		-	COLORADO-OWNED AND COLORADO-OPERATED FARMS CREATED IN SECTION
194		-	35-1-117 (2)(a).
195		-	(d) "P
196		-	URCHASE PRICE" MEANS THE AMOUNT ACTUALLY PAID BY THE
197		-	PURCHASER FOR THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE
198		-	GRANT PROGRAM EQUIPMENT
199		-	, INCLUDING CHARGES FOR SALES TAX AND
200		-	FREIGHT
201		-	, BUT NOT INCLUDING ANY CHARGES FOR ASSEMBLY , INSTALLATION,
202		-	OTHER CONSTRUCTION SERVICES , OR PERMIT FEES.
203		-	(e) "P
204		-	URCHASER" MEANS A SMALL FOOD RETAILER OR SMALL FAMILY
205		-	FARM THAT PURCHASES SMALL FOOD BUSINESS RECOVERY AND RESILIENCE
206		-	PAGE 5-HOUSE BILL 23-1008 GRANT PROGRAM EQUIPMENT .
207		-	(f) "S
208		-	MALL FAMILY FARM" HAS THE SAME MEANING AS SET FORTH IN
209		-	SECTION
210		-	35-1-117 (8)(d).
211		-	(g) "S
212		-	MALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
213		-	PROGRAM EQUIPMENT
214		-	" MEANS THE ITEMS LISTED IN SECTION 35-1-117
	219	+	S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE24
	220	+	REQUIRES:25
	221	+	(a) "AMOUNT CERTAIN SPENT BY THE MEMBER OF THE26
	222	+	CONSORTIUM ON COMPLETING ITS DUTIES AND RESPONSIBILITIES" MEANS27
	223	+	1008
	224	+	-6- THE AMOUNT SPENT ON PALLET, PALLET BREAK, DISTRIBUTION, AND1
	225	+	DELIVERY FEES THAT IS ELIGIBLE FOR A SUBSIDY FROM THE CONSORTIUM2
	226	+	BUT IS NOT OTHERWISE COVERED BY THE CONSORTIUM .3
	227	+	(b) "DUTIES AND RESPONSIBILITIES" MEANS THE DUTIES AND4
	228	+	RESPONSIBILITIES OF THE MEMBERS OF CONSORTIUM PURSUANT TO5
	229	+	SECTION 35-1-117 (2)(a).6
	230	+	(c) "MEMBER OF THE CONSORTIUM" MEANS ANY MEMBER OF THE7
	231	+	COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD RETAILERS AND8
	232	+	COLORADO-OWNED AND COLORADO-OPERATED FARMS CREATED IN9
	233	+	SECTION 35-1-117 (2)(a).10
	234	+	(d) "PURCHASE PRICE" MEANS THE AMOUNT ACTUALLY PAID BY11
	235	+	THE PURCHASER FOR THE SMALL FOOD BUSINESS RECOVERY AND12
	236	+	RESILIENCE GRANT PROGRAM EQUIPMENT , INCLUDING CHARGES FOR SALES13
	237	+	TAX AND FREIGHT, BUT NOT INCLUDING ANY CHARGES FOR ASSEMBLY ,14
	238	+	INSTALLATION, OTHER CONSTRUCTION SERVICES , OR PERMIT FEES.15
	239	+	(e) "PURCHASER" MEANS A SMALL FOOD RETAILER OR SMALL16
	240	+	FAMILY FARM THAT PURCHASES SMALL FOOD BUSINESS RECOVERY AND17
	241	+	RESILIENCE GRANT PROGRAM EQUIPMENT .18
	242	+	19
	243	+	(f) "SMALL FAMILY FARM" HAS THE SAME MEANING AS SET FORTH20
	244	+	IN SECTION 35-1-117 (8)(d).21
	245	+	(g) "SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT22
	246	+	PROGRAM EQUIPMENT " MEANS THE ITEMS LISTED IN SECTION 35-1-11723
215	247		(3)(a)(II)
216		-	AND (3)(a)(IV).
217		-	(h) "S
218		-	MALL FOOD RETAILER" HAS THE SAME MEANING AS SET FORTH
219		-	IN SECTION
220		-	35-1-117 (8)(e).
221		-	(3) (a) S
222		-	UBJECT TO THE PROVISIONS OF SUBSECTION (4) OF THIS
223		-	SECTION
224		-	:
	248	+	AND (3)(a)(IV).24 (h) "SMALL FOOD RETAILER" HAS THE SAME MEANING AS SET25
	249	+	FORTH IN SECTION 35-1-117 (8)(e).26
	250	+	(3) (a) SUBJECT TO THE PROVISIONS OF SUBSECTION (4) OF THIS27
	251	+	1008
	252	+	-7- SECTION:1
225	253		(I) (A) F
226	254		OR INCOME TAX YEARS COMMENCING ON OR AFTER
227		-	JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY MEMBER OF THE FOOD
228		-	CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS
229		-	ARTICLE
230		-	22 IN AN AMOUNT EQUAL TO EIGHTY-FIVE PERCENT OF THE AMOUNT
231		-	CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON COMPLETING ITS
232		-	DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT AWARDED TO THE
233		-	MEMBER OF THE CONSORTIUM PURSUANT TO SECTION
234		-	35-1-117 (2) FOR THE
235		-	COMPLETION OF ITS DUTIES AND RESPONSIBILITIES
236		-	;
	255	+	2
	256	+	J
	257	+	ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY MEMBER OF THE
	258	+	3
	259	+	FOOD CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY4
	260	+	THIS ARTICLE 22 IN AN AMOUNT EQUAL TO EIGHTY-FIVE PERCENT OF THE5
	261	+	AMOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON6
	262	+	COMPLETING ITS DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT7
	263	+	AWARDED TO THE MEMBER OF THE CONSORTIUM PURSUANT TO SECTION8
	264	+	35-1-117
	265	+	(2) FOR THE COMPLETION OF ITS DUTIES AND RESPONSIBILITIES
	266	+	;9
237	267		(B) F
238	268		OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
239		-	1, 2025, BUT BEFORE JANUARY 1, 2031, ANY MEMBER OF THE FOOD
240		-	CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS
241		-	ARTICLE
242		-	22 IN AN AMOUNT E QUAL TO SEVENTY -FIVE PERCENT OF THE
243		-	AMOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON
244		-	COMPLETING ITS DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT
245		-	AWARDED TO THE MEMBER OF THE CONSORTIUM PURSUANT TO SECTION
246		-	35-1-117 (2) FOR THE COMPLETION OF ITS DUTIES AND RESPONSIBILITIES ;
247		-	AND
248		-	(II) (A) FOR INCOME TAX YEARS COMMENCING ON OR AFTER
249		-	JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY PURCHASER OF SMALL
250		-	FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT IS
251		-	ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE
252		-	22 IN AN
253		-	AMOUNT EQUAL TO EIGHTY
254		-	-FIVE PERCENT OF THE PURCHASE PRICE OF THE
255		-	RELEVANT SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
256		-	PAGE 6-HOUSE BILL 23-1008 PROGRAM EQUIPMENT MINUS THE AM OUNT OF ANY GRANT AWARDED UNDER
257		-	THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM
258		-	FOR THE PURCHASE OF THE SAME SMALL FOOD BUSINESS RECOVERY AND
259		-	RESILIENCE GRANT PROGRAM EQUIPMENT
260		-	.
	269	+	10
	270	+	1,
	271	+	2025, BUT BEFORE JANUARY 1, 2031, ANY
	272	+	MEMBER OF THE FOOD11
	273	+	CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS12
	274	+	ARTICLE 22 IN AN AMOUNT EQUAL TO SEVENTY-FIVE PERCENT OF THE13
	275	+	AMOUNT CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON14
	276	+	COMPLETING ITS DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT15
	277	+	AWARDED TO THE MEMBER OF THE CONSORTIUM PURSUANT TO SECTION16
	278	+	35-1-117 (2) FOR THE COMPLETION OF ITS DUTIES AND RESPONSIBILITIES;17
	279	+	AND18
	280	+	(II) (A) F
	281	+	OR INCOME TAX YEARS COMMENCING ON OR AFTER
	282	+	19
	283	+	J
	284	+	ANUARY 1, 2024, BUT BEFORE JANUARY 1, 2025, ANY PURCHASER OF
	285	+	20
	286	+	SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM21
	287	+	EQUIPMENT IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS22
	288	+	ARTICLE 22 IN AN AMOUNT EQUAL TO EIGHTY -FIVE PERCENT OF THE23
	289	+	PURCHASE PRICE OF THE RELEVANT SMALL FOOD BUSINESS RECOVERY AND24
	290	+	RESILIENCE GRANT PROGRAM EQUIPMENT MINUS THE AMOUNT OF ANY25
	291	+	GRANT AWARDED UNDER THE SMALL FOOD BUSINESS RECOVERY AND26
	292	+	RESILIENCE GRANT PROGRAM FOR THE PURCHASE OF THE SAME SMALL27
	293	+	1008
	294	+	-8- FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT .1
261	295		(B) F
262	296		OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
263		-	1, 2025, BUT BEFORE JANUARY 1, 2031, ANY PURCHASER OF SMALL FOOD
264		-	BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT IS
265		-	ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE
266		-	22 IN AN
267		-	AMOUNT EQUAL TO SEVENTY
268		-	-FIVE PERCENT OF THE PURCHASE PRICE OF THE
269		-	RELEVANT SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
270		-	PROGRAM EQUIPMENT MINUS THE AMOUNT OF ANY GRANT AWARDED UNDER
271		-	THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM
272		-	FOR THE PURCHASE OF THE SAME SMALL FOOD BUSINESS RECOVERY AND
273		-	RESILIENCE GRANT PROGRAM EQUIPMENT
274		-	.
	297	+	2
	298	+	1,
	299	+	2025, BUT BEFORE JANUARY 1, 2031, ANY
	300	+	PURCHASER OF SMALL FOOD3
	301	+	BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT IS4
	302	+	ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE 22 IN AN5
	303	+	AMOUNT EQUAL TO SEVENTY -FIVE PERCENT OF THE PURCHASE PRICE OF6
	304	+	THE RELEVANT SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT7
	305	+	PROGRAM EQUIPMENT MINUS THE AMOUNT OF ANY GRANT AWARDED8
	306	+	UNDER THE SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT9
	307	+	PROGRAM FOR THE PURCHASE OF THE SAME SMALL FOOD BUSINESS10
	308	+	RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT .11
	309	+	12
275	310		(b) T
276		-	HE CREDIT ALLOWED PURSUANT TO THIS SECTION IS FOR THE
277		-	INCOME TAX YEAR IN WHICH A MEMBER OF THE CONSORTIUM SPENT AN
278		-	AMOUNT CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES OR A
279		-	PURCHASER PURCHASES THE RELEVANT SMALL FOOD BUSINESS RECOVERY
280		-	AND RESILIENCE GRANT PROGRAM EQUIPMENT
281		-	.
282		-	(4) (a) A
283		-	MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL
284		-	FOOD BUSINESS RECOVERY GRANT PR OGRAM EQUIPMENT MAY SUBMIT AN
285		-	APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE ISSUANCE OF
286		-	A LETTER OF ELIGIBILITY FOR A TAX CREDIT CERTIFICATE ALLOWED IN THIS
287		-	SECTION BY THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY
288		-	THE DEPARTMENT OF AGRICULTURE
289		-	. THE APPLICATION MUST INCLUDE:
290		-	(I) A
291		-	CERTIFICATION THAT THE APPLICANT IS EITHER:
292		-	(A) A
293		-	PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL
294		-	FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND
295		-	RESILIENCE GRANT PROGRAM EQUIPMENT
296		-	; OR
297		-	(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT
298		-	CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES
299		-	; AND
300		-	(II) DETAILED INFORMATION REGARDING :
301		-	PAGE 7-HOUSE BILL 23-1008 (A) THE PURCHASE PRICE THAT WOULD BE INCURRED BY A
302		-	PURCHASER OF SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
303		-	PROGRAM EQUIPMENT AND THE DATE ON WHICH THE PURCHASE WOULD BE
304		-	MADE
305		-	; OR
306		-	(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN THAT WOULD BE
307		-	SPENT BY A MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND
308		-	RESPONSIBILITIES
309		-	, AND THE DATE OR DATES ON WHICH THE MEMBER OF THE
310		-	CONSORTIUM WOULD SPEND THE AMOUNTS
311		-	.
312		-	(b) I
313		-	F THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE
314		-	APPLICATION FILED PURSUANT TO SUBSECTION
315		-	(4)(a) OF THIS SECTION IS
316		-	COMPLETE
317		-	, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE WHETHER
318		-	THE APPLICANT WOULD QUALIFY FOR THE CREDIT ALLOWED PURSUANT TO
319		-	THIS SECTION IF THE APPLICANT MADE THE PURCHASE DESCRIBED IN THE
320		-	APPLICATION AND THE DEPARTMENT OF AGRICULTURE HAD NOT ISSUED TAX
321		-	CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN MILLION DOLLARS FOR
322		-	THE INCOME TAX YEAR
323		-	. IF THE DEPARTMENT OF AGRICULTURE APPROVES
324		-	THE APPLICATION
325		-	, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A
326		-	LETTER OF ELIGIBILITY TO THE APPLICANT THAT INDICATES THE AMOUNT OF
327		-	THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM
328		-	COULD CLAIM FOR THE SPECIFIED INCOME TAX YEAR IF THEY WERE TO MAKE
329		-	THE PURCHASE DESCRIBED IN THE APPLICATION AND IF THE DEPARTMENT OF
330		-	AGRICULTURE HAS NOT ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A
331		-	TOTAL OF TEN MILLION DOLLARS FOR THE INCOME TAX YEAR
332		-	.
333		-	(5) (a) A
334		-	MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL
335		-	FOOD BUSINESS RECOVERY GRANT PROGR AM EQUIPMENT SHALL SUBMIT AN
336		-	APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE ISSUANCE OF
337		-	A TAX CREDIT CERTIFICATE ALLOWED IN THIS SECTION BY THE DEADLINES
338		-	ESTABLISHED IN THE RULES PROMULGATED BY THE DEPARTMENT OF
339		-	AGRICULTURE
340		-	. THE APPLICATION MUST INCLUDE:
341		-	(I) A
342		-	CERTIFICATION THAT THE APPLICANT IS EITHER:
343		-	(A) A
344		-	PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL
345		-	FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND
346		-	RESILIENCE GRANT PROGRAM EQUIPMENT
347		-	; OR
348		-	(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT
349		-	PAGE 8-HOUSE BILL 23-1008 CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND
350		-	(II) DETAILED INFORMATION REGARDING :
351		-	(A) T
352		-	HE PURCHASE PRICE INCURRED BY A PURCHASER OF SMALL
353		-	FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT
354		-	AND THE DATE THAT THE PURCHASE WAS MADE
355		-	; OR
356		-	(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN SPENT BY A
357		-	MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND
358		-	RESPONSIBILITIES
359		-	, AND THE DATE OR DATES THAT THE MEMBER OF THE
360		-	CONSORTIUM SPENT THE AMOUNTS
361		-	.
362		-	(b) I
363		-	F THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE
364		-	APPLICATION FILED PURSUANT TO SUBSECTION
365		-	(5)(a) OF THIS SECTION IS
366		-	COMPLETE
367		-	, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE WHETHER
368		-	THE APPLICANT QUALIFIES FOR THE CREDIT ALLOWED PURSUANT TO THIS
369		-	SECTION
370		-	. IF THE DEPARTMENT OF AGRICULTURE APPROVES THE
371		-	APPLICATION
372		-	, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A TAX
373		-	CREDIT CERTIFICATE TO THE APPLICANT THAT INDICATES THE AMOUNT OF
374		-	THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM
375		-	MAY CLAIM FOR THE SPECIFIED INCOME TAX YEAR
376		-	; EXCEPT THAT THE TOTAL
377		-	AMOUNT OF TAX CREDIT CERTIFICATES ISSUED BY THE DEPARTMENT OF
378		-	AGRICULTURE IN A GIVEN INCOME TAX YEAR MUST NOT EXCEED A TOTAL OF
379		-	TEN MILLION DOLLARS
380		-	.
381		-	(c) T
382		-	HE DEPARTMENT OF AGRICULTURE SHALL ISSUE TAX CREDIT
383		-	CERTIFICATES ALLOWED IN THIS SECTION IN AN ORDER THAT ACCORDS WITH
384		-	THE RULES PROMULGATED BY THE DEPARTMENT OF AGRICULTURE
385		-	. THE
386		-	DEPARTMENT OF AGRICULTURE SHALL REVIEW AND APPROVE OR DISAPPROVE
387		-	AN APPLICATION FILED PURSUANT TO SUBSECTION
388		-	(5)(a) OF THIS SECTION
389		-	WITHIN A REASONABLE TIME
390		-	, NOT TO EXCEED NINETY DAYS AFTER THE
391		-	FILING OF A COMPLETED APPLICATION
392		-	.
393		-	(6) T
394		-	O CLAIM THE INCOME TAX CREDIT ALLOWED PURSUANT TO THIS
395		-	SECTION
396		-	, THE PURCHASER OR MEMBER OF THE CONSORTIUM SHALL ATTACH
397		-	A COPY OF THE TAX CREDIT CERTIFICATE TO ITS STATE INCOME TAX RETURN
398		-	.
399		-	N
400		-	O TAX CREDIT IS ALLOWED PURSUANT TO THIS SECTION UNLESS THE
401		-	PURCHASER OR MEMBER OF THE CONSORTIUM PROVIDES A COPY OF THE TAX
402		-	CREDIT CERTIFICATE WITH ITS FILED STATE INCOME TAX RETURN
403		-	. THE
404		-	PAGE 9-HOUSE BILL 23-1008 AMOUNT OF THE CREDIT THAT THE PURCHASER OR MEMBER OF THE
405		-	CONSORTIUM MAY CLAIM PURSUANT TO THIS SECTION IS THE AM OUNT
406		-	STATED ON THE TAX CREDIT CERTIFICATE
407		-	.
408		-	(7) I
409		-	N A SUFFICIENTLY TIMELY MANNER TO ALLOW THE DEPARTMENT
410		-	OF REVENUE TO PROCESS RETURNS CLAIMING THE INCOME TAX CREDIT
411		-	ALLOWED PURSUANT TO THIS SECTION
412		-	, THE DEPARTMENT OF AGRICULTURE
413		-	SHALL PROVIDE THE DEPARTMENT OF REVENUE WITH AN ELECTRONIC
414		-	REPORT OF EACH PURCHASER OR MEMBER OF THE CONSORTIUM THAT THE
415		-	DEPARTMENT OF AGRICULTURE APPROVED FOR THE INCOME TAX CREDIT
416		-	ALLOWED PURSUANT TO THIS SECTION FOR THE PRECEDING CALENDAR YEAR
417		-	THAT INCLUDES THE FOLLOWING INFORMATION
418		-	:
419		-	(a) T
420		-	HE TAXPAYER'S NAME; AND
421		-	(b) THE TAXPAYER'S SOCIAL SECURITY NUMBER , COLORADO
422		-	ACCOUNT NUMBER
423		-	, OR FEDERAL EMPLOYER IDENTIFICATION NUMBER .
424		-	(8) I
425		-	F A CREDIT AUTHORIZED IN THIS SECTION EXCEEDS THE INCOME
426		-	TAX DUE ON THE INCOME OF THE MEMBER OF THE CONSORTIUM OR
427		-	PURCHASER FOR THE TAXABLE YEAR
428		-	, THE EXCESS CREDIT MAY NOT BE
429		-	CARRIED FORWARD AND IS REFUNDABLE TO THE MEMBER OF THE
430		-	CONSORTIUM OR PURCHASER
431		-	.
432		-	(9) T
433		-	HE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF
434		-	REVENUE MAY PROMULGATE RULES IN ACCORDANCE WITH ARTICLE
435		-	4 OF
436		-	TITLE
437		-	24 AS MAY BE NECESSARY TO EFFECTUATE THE PURPOSES OF THIS
438		-	SECTION
439		-	.
440		-	(10) T
441		-	HIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2035.
442		-	SECTION 6. In Colorado Revised Statutes, 35-1-117, amend
443		-	(2)(b)(III), (3)(a) introductory portion, (3)(c)(I), (3)(c)(III), (8)(e)(I), and
444		-	(9); and repeal (2)(b)(V) as follows:
445		-	35-1-117. Community food access program - creation - purpose
446		-	- duties and responsibilities - grant program - funding - reporting -
447		-	rules - definitions - repeal. (2) (b) (III) Money spent pursuant to this
448		-	subsection (2)
449		-	(2)(b) must conform with the allowable purposes set forth in
450		-	the federal "American Rescue Plan Act of 2021", Pub.L. 117-2, as
451		-	PAGE 10-HOUSE BILL 23-1008 amended. The department shall either spend or obligate such appropriation
452		-	prior to December 30, 2024, and expend the appropriation on or before
453		-	December 31, 2026.
454		-	(V) This subsection (2) is repealed, effective September 1, 2027.
455		-	(3) (a) As part of the program, the department shall create and
456		-	manage the small food business recovery and resilience grant program. The
457		-	department shall award one-time
458		-	grants, not to exceed twenty-five FIFTY
459		-	thousand dollars, out of the grant program, to participating small food retailers and small family farms. T
460		-	HE DEPARTMENT MAY AWARD THE OWNER
461		-	OF A SMALL FOOD RETAILER OR SMALL FAMILY FARM ONE SUCH GRANT EACH
462		-	CALENDAR YEAR FOR EVERY SMALL F OOD RETAILER OR SMALL FAMILY FARM
463		-	OWNED BY THE OWNER
464		-	. THE DEPARTMENT SHALL AWARD THESE GRANTS for:
465		-	(c) (I) For the 2022-23 state fiscal year, the general assembly shall
466		-	appropriate seven million dollars from the economic recovery and relief
467		-	cash fund created in section 24-75-228 to the department for the purposes
468		-	of implementing this subsection (3) and subsection (4) of
469		-	this section.
470		-	(III) Money spent pursuant to this subsection (3) (3)(c) must conform
471		-	with the allowable purposes set forth in the federal "American Rescue Plan
472		-	Act of 2021", Pub.L. 117-2, as amended. The department shall either spend
473		-	or obligate such appropriation prior to December 30, 2024, and expend the
474		-	appropriation on or before December 31, 2026.
475		-	(8) As used in this section, unless the context otherwise requires:
476		-	(e) "Small food retailer" means:
477		-	(I) An independent or nonprofit-managed, Colorado-owned, and
478		-	Colorado-operated small food retail business, defined as a food retailer with
479		-	less than five
480		-	TEN thousand square feet of retail space that carries at least
481		-	three categories of federally defined staple foods, as described in the federal
482		-	"Food and Nutrition Act of 2008", secs. 3 and 9, the "Consolidated
483		-	Appropriations Act of 2017", sec. 76, and the federal "Enhancing Retailer
484		-	Standards in the Supplemental Nutrition Assistance Program", 81 Fed. Reg.
485		-	90675, and be located in or provide food to local, state, or federally defined
486		-	low-income, low-access neighborhoods; or
487		-	PAGE 11-HOUSE BILL 23-1008 (9) This section is repealed, effective September 1, 2027 SEPTEMBER
488		-	1, 2031.
489		-	SECTION 7. Appropriation. (1) For the 2023-24 state fiscal year,
490		-	$360,413 from the general fund is appropriated to the department of
491		-	agriculture. To implement this act, the department may use this
492		-	appropriation as follows:
493		-	(a) $98,185 for use by the commissioner's office for personal
494		-	services, which amount is based on an assumption that the commissioner's
495		-	office will require an additional 1.0 FTE;
496		-	(b) $45,579 for use by the commissioner's office for operating
497		-	expenses;
498		-	(c) $44,411 for use by the commissioner's office for legal services;
499		-	(d) $172,238 for use by the agricultural markets division for the
500		-	community food access program, which amount is based on an assumption
501		-	that the department will require an additional 2.0 FTE.
502		-	(2) For the 2023-24 state fiscal year, $44,411 is appropriated to the
503		-	department of law. This appropriation is from reappriopriated funds
504		-	received from the department of agriculture under subsection (1)(c) of this
505		-	section. To implement this act, the department of law may use this
506		-	appropriation to provide legal services for the department of agriculture.
507		-	(3) For the 2023-24 state fiscal year, $250,000 is appropriated to the
508		-	department of public health and environment for use by the prevention
509		-	services division. This appropriation is from the general fund. To
510		-	implement this act, the division may use this appropriation for chronic
511		-	disease and cancer prevention grants for the purposes specified in
512		-	25-20.5-104 (2.5)(a), C.R.S.
513		-	SECTION 8. Act subject to petition - effective date. This act
514		-	takes effect at 12:01 a.m. on the day following the expiration of the
515		-	ninety-day period after final adjournment of the general assembly; except
516		-	that, if a referendum petition is filed pursuant to section 1 (3) of article V
517		-	of the state constitution against this act or an item, section, or part of this act
518		-	within such period, then the act, item, section, or part will not take effect
519		-	PAGE 12-HOUSE BILL 23-1008 unless approved by the people at the general election to be held in
520		-	November 2024 and, in such case, will take effect on the date of the official
521		-	declaration of the vote thereon by the governor.
522		-	____________________________ ____________________________
523		-	Julie McCluskie Steve Fenberg
524		-	SPEAKER OF THE HOUSE PRESIDENT OF
525		-	OF REPRESENTATIVES THE SENATE
526		-	____________________________ ____________________________
527		-	Robin Jones Cindi L. Markwell
528		-	CHIEF CLERK OF THE HOUSE SECRETARY OF
529		-	OF REPRESENTATIVES THE SENATE
530		-	APPROVED________________________________________
531		-	(Date and Time)
532		-	_________________________________________
533		-	Jared S. Polis
534		-	GOVERNOR OF THE STATE OF COLORADO
535		-	PAGE 13-HOUSE BILL 23-1008
	311	+	HE CREDIT ALLOWED PURSUANT TO THIS SECTION IS FOR THE13
	312	+	INCOME TAX YEAR IN WHICH A
	313	+	MEMBER OF THE CONSORTIUM SPENT AN14
	314	+	AMOUNT CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES OR15
	315	+	A PURCHASER PURCHASES THE RELEVANT SMALL FOOD BUSINESS16
	316	+	RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT .17
	317	+	18
	318	+	(4) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL19
	319	+	FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT MAY SUBMIT AN20
	320	+	APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE ISSUANCE OF21
	321	+	A LETTER OF ELIGIBILITY FOR A TAX CREDIT CERTIFICATE ALLOWED IN THIS22
	322	+	SECTION BY THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY23
	323	+	THE DEPARTMENT OF AGRICULTURE . THE APPLICATION MUST INCLUDE:24
	324	+	(I) A CERTIFICATION THAT THE APPLICANT IS EITHER:25
	325	+	(A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL26
	326	+	FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND27
	327	+	1008
	328	+	-9- RESILIENCE GRANT PROGRAM EQUIPMENT ; OR1
	329	+	(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT2
	330	+	CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND3
	331	+	(II) DETAILED INFORMATION REGARDING :4
	332	+	(A) THE PURCHASE PRICE THAT WOULD BE INCURRED BY A5
	333	+	PURCHASER OF SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT6
	334	+	PROGRAM EQUIPMENT AND THE DATE ON WHICH THE PURCHASE WOULD BE7
	335	+	MADE; OR8
	336	+	(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN THAT WOULD9
	337	+	BE SPENT BY A MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES10
	338	+	AND RESPONSIBILITIES, AND THE DATE OR DATES ON WHICH THE MEMBER11
	339	+	OF THE CONSORTIUM WOULD SPEND THE AMOUNTS .12
	340	+	(b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE13
	341	+	APPLICATION FILED PURSUANT TO SUBSECTION (4)(a) OF THIS SECTION IS14
	342	+	COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE15
	343	+	WHETHER THE APPLICANT WOULD QUALIFY FOR THE CREDIT ALLOWED16
	344	+	PURSUANT TO THIS SECTION IF THE APPLICANT MADE THE PURCHASE17
	345	+	DESCRIBED IN THE APPLICATION AND THE DEPARTMENT OF AGRICULTURE18
	346	+	HAD NOT ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN19
	347	+	MILLION DOLLARS FOR THE INCOME TAX YEAR. IF THE DEPARTMENT OF20
	348	+	AGRICULTURE APPROVES THE APPLICATION , THE DEPARTMENT OF21
	349	+	AGRICULTURE SHALL ISSUE A LETTER OF ELIGIBILITY TO THE APPLICANT22
	350	+	THAT INDICATES THE AMOUNT OF THE TAX CREDIT THAT THE PURCHASER23
	351	+	OR MEMBER OF THE CONSORTIUM COULD CLAIM FOR THE SPECIFIED24
	352	+	INCOME TAX YEAR IF THEY WERE TO MAKE THE PURCHASE DESCRIBED IN25
	353	+	THE APPLICATION AND IF THE DEPARTMENT OF AGRICULTURE HAS NOT26
	354	+	ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF TEN MILLION27
	355	+	1008
	356	+	-10- DOLLARS FOR THE INCOME TAX YEAR .1
	357	+	(5) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL2
	358	+	FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT SHALL SUBMIT3
	359	+	AN APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE4
	360	+	ISSUANCE OF A TAX CREDIT CERTIFICATE ALLOWED IN THIS SECTION BY5
	361	+	THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY THE6
	362	+	DEPARTMENT OF AGRICULTURE . THE APPLICATION MUST INCLUDE:7
	363	+	(I) A CERTIFICATION THAT THE APPLICANT IS EITHER:8
	364	+	(A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL9
	365	+	FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND10
	366	+	RESILIENCE GRANT PROGRAM EQUIPMENT ; OR11
	367	+	(B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT12
	368	+	CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES ; AND13
	369	+	(II) DETAILED INFORMATION REGARDING :14
	370	+	(A) THE PURCHASE PRICE INCURRED BY A PURCHASER OF SMALL15
	371	+	FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT16
	372	+	AND THE DATE THAT THE PURCHASE WAS MADE ; OR17
	373	+	(B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN SPENT BY A18
	374	+	MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND19
	375	+	RESPONSIBILITIES, AND THE DATE OR DATES THAT THE MEMBER OF THE20
	376	+	CONSORTIUM SPENT THE AMOUNTS .21
	377	+	(b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE22
	378	+	APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF THIS SECTION IS23
	379	+	COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE24
	380	+	WHETHER THE APPLICANT QUALIFIES FOR THE CREDIT ALLOWED PURS UANT25
	381	+	TO THIS SECTION. IF THE DEPARTMENT OF AGRICULTURE APPROVES THE26
	382	+	APPLICATION, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A TAX27
	383	+	1008
	384	+	-11- CREDIT CERTIFICATE TO THE APPLICANT THAT INDICATES THE AMOUNT OF1
	385	+	THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM2
	386	+	MAY CLAIM FOR THE SPECIFIED INCOME TAX YEAR; EXCEPT THAT THE3
	387	+	TOTAL AMOUNT OF TAX CREDIT CERTIFICATES ISSUED BY THE4
	388	+	DEPARTMENT OF AGRICULTURE IN A GIVEN INCOME TAX YEAR MUST NOT5
	389	+	EXCEED A TOTAL OF TEN MILLION DOLLARS .6
	390	+	(c) THE DEPARTMENT OF AGRICULTURE SHALL ISSUE TAX CREDIT7
	391	+	CERTIFICATES ALLOWED IN THIS SECTION IN AN ORDER THAT ACCORDS8
	392	+	WITH THE RULES PROMULGATED BY THE DEPARTMENT OF AGRICULTURE.9
	393	+	THE DEPARTMENT OF AGRICULTURE SHALL REVIEW AND APPROVE OR10
	394	+	DISAPPROVE AN APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF11
	395	+	THIS SECTION WITHIN A REASONABLE TIME, NOT TO EXCEED NINETY DAYS12
	396	+	AFTER THE FILING OF A COMPLETED APPLICATION .13
	397	+	(6) TO CLAIM THE INCOME TAX CREDIT ALLOWED PURSUANT TO14
	398	+	THIS SECTION, THE PURCHASER OR MEMBER OF THE CONSORTIUM SHALL15
	399	+	ATTACH A COPY OF THE TAX CREDIT CERTIFICATE TO ITS STATE INCOME16
	400	+	TAX RETURN. NO TAX CREDIT IS ALLOWED PURSUANT TO THIS SECTION17
	401	+	UNLESS THE PURCHASER OR MEMBER OF THE CONSORTIUM PROVIDES A18
	402	+	COPY OF THE TAX CREDIT CERTIFICATE WITH ITS FILED STATE INCOME TAX19
	403	+	RETURN. THE AMOUNT OF THE CREDIT THAT THE PURCHASER OR MEMBER20
	404	+	OF THE CONSORTIUM MAY CLAIM PURSUANT TO THIS SECTION IS THE21
	405	+	AMOUNT STATED ON THE TAX CREDIT CERTIFICATE .22
	406	+	(7) IN A SUFFICIENTLY TIMELY MANNER TO ALLOW THE23
	407	+	DEPARTMENT OF REVENUE TO PROCESS RETURNS CLAIMING THE INCOME24
	408	+	TAX CREDIT ALLOWED PURSUANT TO THIS SECTION, THE DEPARTMENT OF25
	409	+	AGRICULTURE SHALL PROVIDE THE DEPARTMENT OF REVENUE WITH AN26
	410	+	ELECTRONIC REPORT OF EACH PURCHASER OR MEMBER OF THE27
	411	+	1008
	412	+	-12- CONSORTIUM THAT THE DEPARTMENT OF AGRICULTURE APPROVED FOR1
	413	+	THE INCOME TAX CREDIT ALLOWED PURSUANT TO THIS SECTION FOR THE2
	414	+	PRECEDING CALENDAR YEAR THAT INCLUDES THE FOLLOWING3
	415	+	INFORMATION:4
	416	+	(a) THE TAXPAYER'S NAME; AND5
	417	+	(b) THE TAXPAYER'S SOCIAL SECURITY NUMBER , COLORADO6
	418	+	ACCOUNT NUMBER, OR FEDERAL EMPLOYER IDENTIFICATION NUMBER .7
	419	+	(8) IF A CREDIT AUTHORIZED IN THIS SECTION EXCEEDS THE8
	420	+	INCOME TAX DUE ON THE INCOME OF THE MEMBER OF THE CONSORTIUM OR9
	421	+	PURCHASER FOR THE TAXABLE YEAR , THE EXCESS CREDIT MAY NOT BE10
	422	+	CARRIED FORWARD AND IS REFUNDABLE TO THE MEMBER OF THE11
	423	+	CONSORTIUM OR PURCHASER .12
	424	+	(9) THE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF13
	425	+	REVENUE MAY PROMULGATE RULES IN ACCORDANCE WITH ARTICLE 4 OF14
	426	+	TITLE 24 AS MAY BE NECESSARY TO EFFECTUATE THE PURPOSES OF THIS15
	427	+	SECTION.16
	428	+	(10) THIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2035.17
	429	+	SECTION 6. In Colorado Revised Statutes, 35-1-117, amend18
	430	+	(2)(b)(III), (3)(a) introductory portion, (3)(c)(I), (3)(c)(III), (8)(e)(I), and19
	431	+	(9); and repeal (2)(b)(V) as follows:20
	432	+	35-1-117. Community food access program - creation -21
	433	+	purpose - duties and responsibilities - grant program - funding -22
	434	+	reporting - rules - definitions - repeal. (2) (b) (III) Money spent23
	435	+	pursuant to this subsection (2) (2)(b) must conform with the allowable24
	436	+	purposes set forth in the federal "American Rescue Plan Act of 2021",25
	437	+	Pub.L. 117-2, as amended. The department shall either spend or obligate26
	438	+	such appropriation prior to December 30, 2024, and expend the27
	439	+	1008
	440	+	-13- appropriation on or before December 31, 2026.1
	441	+	(V) This subsection (2) is repealed, effective September 1, 2027.2
	442	+	(3) (a) As part of the program, the department shall create and3
	443	+	manage the small food business recovery and resilience grant program.4
	444	+	The department shall award one-time grants, not to exceed twenty-five5
	445	+	FIFTY thousand dollars, out of the grant program, to participating small6
	446	+	food retailers and small family farms. THE DEPARTMENT MAY AWARD THE7
	447	+	OWNER OF A SMALL FOOD RETAILER OR SMALL FAMILY FARM ONE SUCH8
	448	+	GRANT EACH CALENDAR YEAR FOR EVERY SMALL FOOD RETAILER OR9
	449	+	SMALL FAMILY FARM OWNED BY THE OWNER. THE DEPARTMENT SHALL10
	450	+	AWARD THESE GRANTS for:11
	451	+	(c) (I) For the 2022-23 state fiscal year, the general assembly shall12
	452	+	appropriate seven million dollars from the economic recovery and relief13
	453	+	cash fund created in section 24-75-228 to the department for the purposes14
	454	+	of implementing this subsection (3) and subsection (4) of this section.15
	455	+	(III) Money spent pursuant to this subsection (3) (3)(c) must16
	456	+	conform with the allowable purposes set forth in the federal "American17
	457	+	Rescue Plan Act of 2021", Pub.L. 117-2, as amended. The department18
	458	+	shall either spend or obligate such appropriation prior to December 30,19
	459	+	2024, and expend the appropriation on or before December 31, 2026.20
	460	+	(8) As used in this section, unless the context otherwise requires:21
	461	+	(e) "Small food retailer" means:22
	462	+	(I) An independent or nonprofit-managed, Colorado-owned, and23
	463	+	Colorado-operated small food retail business, defined as a food retailer24
	464	+	with less than five TEN thousand square feet of retail space that carries at25
	465	+	least three categories of federally defined staple foods, as described in the26
	466	+	federal "Food and Nutrition Act of 2008", secs. 3 and 9, the27
	467	+	1008
	468	+	-14- "Consolidated Appropriations Act of 2017", sec. 76, and the federal1
	469	+	"Enhancing Retailer Standards in the Supplemental Nutrition Assistance2
	470	+	Program", 81 Fed. Reg. 90675, and be located in or provide food to local,3
	471	+	state, or federally defined low-income, low-access neighborhoods; or4
	472	+	(9) This section is repealed, effective September 1, 20275
	473	+	S
	474	+	EPTEMBER 1, 2031.6 SECTION 7. Appropriation. (1) For the 2023-24 state fiscal7
	475	+	year, $360,413 General Fund is appropriated to the department of8
	476	+	agriculture. To implement this act, the department may use this9
	477	+	appropriation as follows:10
	478	+	(a) $98,185 for use by the commissioner's office for personal11
	479	+	services, which amount is based on an assumption that the commissioner's12
	480	+	office will require an additional 1.0 FTE;13
	481	+	(b) $45,579 for use by the commissioner's office for operating14
	482	+	expenses;15
	483	+	(c) $44,411 for use by the commissioner's office for legal services;16
	484	+	(d) $172,238 for use by the agricultural markets division for the17
	485	+	community food access program, which amount is based on an18
	486	+	assumption that the department will require an additional 2.0 FTE. 19
	487	+	(2) For the 2023-24 state fiscal year, $44,411 is appropriated to20
	488	+	the department of law. This appropriation is from reappriopriated funds21
	489	+	received from the department of agriculture under subsection (1)(c) of22
	490	+	this section. To implement this act, the department of law may use this23
	491	+	appropriation to provide legal services for the department of agriculture. 24
	492	+	(3) For the 2023-24 state fiscal year, $250,000 is appropriated to25
	493	+	the department of public health and environment for use by the prevention26
	494	+	services division. This appropriation is from the general fund. To27
	495	+	1008
	496	+	-15- implement this act, the division may use this appropriation for chronic1
	497	+	disease and cancer prevention grants for the purposes specified in2
	498	+	25-20.5-104 (2.5)(a), C.R.S. 3
	499	+	SECTION 8. Act subject to petition - effective date. This act4
	500	+	takes effect at 12:01 a.m. on the day following the expiration of the5
	501	+	ninety-day period after final adjournment of the general assembly; except6
	502	+	that, if a referendum petition is filed pursuant to section 1 (3) of article V7
	503	+	of the state constitution against this act or an item, section, or part of this8
	504	+	act within such period, then the act, item, section, or part will not take9
	505	+	effect unless approved by the people at the general election to be held in10
	506	+	November 2024 and, in such case, will take effect on the date of the11
	507	+	official declaration of the vote thereon by the governor.12
	508	+	1008
	509	+	-16-