Colorado 2024 Regular Session

Colorado Senate Bill SB016

Introduced
1/10/24  
Introduced
1/10/24  
Report Pass
1/30/24  
Refer
1/10/24  
Report Pass
1/30/24  
Report Pass
3/8/24  
Refer
1/30/24  
Report Pass
3/8/24  
Engrossed
3/13/24  
Refer
3/8/24  
Engrossed
3/13/24  
Refer
3/13/24  
Report Pass
4/10/24  
Report Pass
4/10/24  
Refer
4/10/24  
Report Pass
5/6/24  
Report Pass
5/6/24  
Enrolled
5/8/24  
Refer
5/6/24  
Enrolled
5/8/24  
Engrossed
5/9/24  
Engrossed
5/10/24  
Engrossed
5/9/24  
Engrossed
5/10/24  
Passed
6/7/24  
Enrolled
5/10/24  

Caption

Tax Credits for Contributions via Intermediaries

Impact

The bill reflects a significant modification to existing state tax law, particularly concerning how charitable contributions are reported and credited. By allowing contributions to be made through intermediaries, the legislation increases flexibility for taxpayers and nonprofit organizations alike. It is expected to broaden the scope of contributions that qualify for state income tax credits, thereby encouraging charitable giving and potentially increasing financial support for various nonprofit initiatives addressing pressing societal issues.

Summary

Senate Bill 24-016 proposes changes to the qualifications for state income tax credits concerning charitable contributions made by taxpayers through qualified intermediaries to nonprofit organizations. The bill specifically allows taxpayers to claim tax credits for contributions made to a qualified intermediary, provided that the intermediary forwards these contributions to a certified recipient organization. This aims to simplify the process for taxpayers while still ensuring the funds support approved initiatives, particularly those dealing with issues like homelessness.

Sentiment

There appears to be positive sentiment surrounding Senate Bill 24-016, particularly from lawmakers and organizations advocating for enhanced support for nonprofit sectors. Proponents argue that making contributions through intermediaries will streamline the process and increase the overall effectiveness of charitable giving. However, discussions also highlight concerns from some factions about the clarity of the mechanism and the potential for misuse, emphasizing the need for strict guidelines to maintain accountability.

Contention

Notable points of contention revolve around the implementation and oversight of contributions through qualified intermediaries. Critics voice concerns about ensuring that the funds are appropriately managed and directed to accredited recipient organizations. There is an apprehension that without adequate measures in place, the effectiveness of contributions could be diluted, potentially undermining the intended benefits, particularly aimed at homelessness and related social services.

Companion Bills

No companion bills found.

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