Colorado 2024 Regular Session

Colorado House Bill HB1271

Introduced
2/13/24  
Introduced
2/13/24  
Report Pass
3/25/24  
Refer
2/13/24  
Report Pass
3/25/24  
Failed
4/8/24  
Refer
3/25/24  
Report Pass
4/10/24  
Failed
4/8/24  
Report Pass
4/10/24  

Caption

State Income Tax Credit for Veterinary Professional

Impact

The tax credit will range from a minimum of $5,000 to a maximum of $30,000 for individual veterinary professionals, while buyers of veterinary practices can receive between $10,000 and $200,000. The total amount of tax credits available to be certified by the Department of Agriculture is capped at $2 million per tax year. As a mechanism for implementing this credit, the Department is mandated to establish rules governing the certification of eligible individuals, including the identification of what constitutes an underserved area and the application process for receiving the tax credits.

Summary

House Bill 1271 proposes the creation of a refundable state income tax credit designed to encourage licensed veterinarians and registered veterinary technicians to work in underserved or under-resourced areas within Colorado. The bill aims to address the shortage of veterinary professionals in these areas by providing incentives specifically for those who dedicate their services there or for buyers of veterinary practices located in such regions. The bill will take effect for income tax years commencing on or after January 1, 2026, and will remain active until January 1, 2033.

Conclusion

If successful, HB 1271 aims to alleviate the existing shortage of veterinary services in underserved areas, ultimately improving animal healthcare accessibility in rural parts of Colorado. Evaluating the effectiveness of this measure will be crucial, and the bill stipulates that progress will be monitored based on the number of credits claimed and the number of professionals serving in these high-need regions.

Contention

Opposition to HB 1271 may arise from concerns about state funding for the tax credits and the long-term sustainability of incentivizing veterinary professionals to settle in less populated areas. Some lawmakers may argue that the funds could be better allocated to a broader healthcare initiative rather than targeting a specific profession. Additionally, discussions around the administrative burden of implementing the credit and ensuring compliance may also provoke debate.

Companion Bills

No companion bills found.

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