First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
LLS NO. 25-0902.01 Jed Franklin x5484
HOUSE BILL 25-1299
House Committees Senate Committees
Finance
Appropriations
A BILL FOR AN ACT
C
ONCERNING A VOLUNTARY CONTRIBUTI ON OF ALL OR A PORTION OF101
AN INCOME TAX REFUND AS A DONATION TO THE ANIMAL102
PROTECTION
FUND, AND, IN CONNECTION THEREWITH, MAKING103
AN APPROPRIATION.104
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
http://leg.colorado.gov
.)
The bill creates a voluntary procedure by which an individual may
elect to contribute a portion of their state income tax refund as a donation
to the animal protection fund (fund). For the income tax years
HOUSE
3rd Reading Unamended
April 15, 2025
HOUSE
Amended 2nd Reading
April 14, 2025
HOUSE SPONSORSHIP
Duran and Armagost, Bird, Clifford, Hamrick, Jackson, Lindsay, Rutinel, Valdez
SENATE SPONSORSHIP
Roberts and Pelton R.,
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. immediately following the year in which the executive director of the
department of revenue (department) files written certification with the
revisor of statutes that a line on the income tax return form has become
available and that the animal protection fund voluntary contribution
(contribution) is next in the queue established pursuant to statute, the
executive director of the department shall ensure that the Colorado state
individual income tax return form contains a line by which each
individual taxpayer may designate the amount of the contribution, if any,
that the individual wishes to make to the fund. Money in the fund is
continuously appropriated to the department of agriculture.
The contribution is not subject to sunset review and is not subject
to repeal if the contribution generates no more than $50,000 during the
period between January 1 and September 1 of a tax year.
The bill requires the department to determine annually the total
amount donated through the contribution and report that amount to the
state treasurer and to the general assembly. The state treasurer shall credit
that amount to the fund. All interest derived from the deposit and
investment of money in the fund is credited to the fund. The general
assembly shall appropriate annually from the fund to the department its
costs of administering money designated as contributions to the fund.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 35-42-113, amend2
(1) as follows:3
35-42-113. Animal protection fund - creation. (1) There is4
hereby created an animal protection fund. Any donations collected for5
animal protection, any net proceeds from the sale of an animal pursuant6
to section 18-9-202.5 (4), C.R.S.
ANY DONATIONS COLLECTED PURSUANT7
TO SECTION 39-22-5602, and any moneys MONEY from restitution ordered8
for the expenses of the department of agriculture in selling and providing9
for the care of and provision for an animal disposed of under the animal10
cruelty laws in accordance with part 2 of article 9 of title 18 C.R.S., or11
this article ARTICLE 42 shall be transmitted to the state treasurer, who12
shall credit the moneys MONEY to the animal protection fund. The general13
assembly shall make annual appropriations from that fund MONEY IN THE14
1299-2- FUND IS CONTINUOUSLY APPROPRIATED to the department of agriculture1
to aid in carrying out the purposes of this article; except that no such2
appropriations may be made for personal services ARTICLE 42 FOR THE3
CARE OF PET ANIMALS AND LIVESTOCK DURING EMERGENCIES AND FOR4
PROVIDING FOR THE TEMPORARY CARE OF PET ANIMALS AND LIVESTOCK5
IN CRISIS.6
SECTION 2. In Colorado Revised Statutes, 39-22-1001, amend7
(1)(b)(XIV), (1)(b)(XV), and (5)(c)(I); and add (1)(b)(XVI) as follows:8
39-22-1001. Limitations on voluntary contribution programs9
- queue - notice - reestablishment of certain programs. (1) (b) All10
voluntary contribution programs shall remain on Colorado income tax11
returns for the income tax years specified in the part in which the12
voluntary contribution is established and shall be repealed or13
reestablished as directed in such part; except that there shall be no14
requirement for a sunset clause for:15
(XIV) The unwanted horse fund voluntary contribution16
established in part 38 of this article 22; and17
(XV) The Colorado nongame conservation and wildlife18
restoration voluntary contribution established in part 7 of this article 22;19
AND20
(XVI) T
HE ANIMAL PROTECTION FUND VOLUNTARY CONTRIBUTION21
ESTABLISHED IN PART 56 OF THIS ARTICLE 22.22
(5) Every voluntary contribution established in this article 22 must23
receive a minimum dollar amount of contributions in each income tax24
year as follows:25
(c) (I) Subsections (5)(a) and (5)(b) of this section shall not apply26
to the western slope military veterans' cemetery voluntary contribution27
1299
-3- established in part 19 of this article 22, or the donate to a Colorado1
nonprofit fund voluntary contribution established in part 51 of this article2
22,
OR THE ANIMAL PROTECTION FUND VOLUNTARY CONTRIBUTION3
ESTABLISHED IN PART 56 OF THIS ARTICLE 22. Such
THESE voluntary4
contributions shall ARE not be required to receive a minimum amount of5
contributions in any AN income tax year. 6
SECTION 3. In Colorado Revised Statutes, add part 56 to article7
22 of title 39 as follows:8
PART 569
ANIMAL PROTECTION FUND10
VOLUNTARY CONTRIBUTION11
39-22-5601. Legislative declaration. (1) T
HE GENERAL12
ASSEMBLY FINDS AND DECLARES THAT :13
(a) C
ARING FOR PET ANIMALS AND LIVESTOCK THAT ARE14
DISPLACED DUE TO EMERGENCIES OR ARE THE VICTIMS OF CRUELTY AND15
NEGLECT IS IMPORTANT TO COLORADANS;16
(b) R
ESEARCH SHOWS THAT DURING EMERGENCIES , PEOPLE MAY17
NOT FOLLOW EVACUATION PROCEDURES IF SUCH ACTION PLACES THEIR PET18
ANIMALS AND LIVESTOCK AT RISK OF HARM ;19
(c) T
HE REMOVAL OF ANIMALS FROM CRUELTY AND NEGLECT OR20
EMERGENCY SITUATIONS IS COSTLY, INCLUDING THE COST OF VETERINARY21
CARE, FEEDING, AND PROVIDING SHELTER;22
(d) A
GENCIES AND ORGANIZATIONS WORKING WITH THE23
DEPARTMENT OF AGRICULTURE WOULD BENEFIT FROM MORE RESOURCES24
TO CARE FOR PET ANIMALS AND LIVESTOCK THAT ARE THE VICTIMS OF25
CRUELTY AND NEGLECT OR ARE IN NEED AS A RESULT OF AN EMERGENCY ;26
AND27
1299
-4- (e) TO ENSURE SUSTAINABLE FUNDING FOR THE CARE OF PET1
ANIMALS AND LIVESTOCK IN CRISES AND DURING EMERGENCIES , THE2
GENERAL ASSEMBLY RECOGNIZES THAT MANY RESIDENTS OF COLORADO3
MAY BE WILLING TO VOLUNTARILY PROVIDE MONEY TO ASSIST ITS4
EFFORTS.5
(2) I
T IS THE INTENT OF THE GENERAL ASSEMBLY TO PROVIDE6
C
OLORADANS WITH THE OPPORTUNITY TO SUPPORT THESE EFFORTS BY7
ALLOWING CITIZENS TO MAKE A VOLUNTARY CONTRIBUTION ON THE8
C
OLORADO INCOME TAX RETURN FORM FOR THAT PURPOSE .9
39-22-5602. Voluntary contribution designation - procedure -10
effective date. F
OR THE INCOME TAX YEARS IMMEDIATELY FOLLOWING11
THE YEAR IN WHICH THE EXECUTIVE DIRECTOR FILES WRITTEN12
CERTIFICATION WITH THE REVISOR OF STATUTES AS SPECIFIED IN SECTION13
39-22-1001
(8) THAT A LINE ON THE INCOME TAX RETURN FORM HAS14
BECOME AVAILABLE AND THAT THE ANIMAL PROTECTION FUND15
VOLUNTARY CONTRIBUTION IS NEXT IN THE QUEUE ESTABLISHED16
PURSUANT TO SECTION 39-22-1001 (8), THE EXECUTIVE DIRECTOR SHALL17
ENSURE THAT THE COLORADO STATE INDIVIDUAL INCOME TAX RETURN18
FORM CONTAINS A LINE WHEREBY EACH INDIVIDUAL TAXPAYER MAY19
DESIGNATE THE AMOUNT OF THE CONTRIBUTION , IF ANY, THAT THE20
INDIVIDUAL WISHES TO MAKE TO THE ANIMAL PROTECTION FUND CREATED21
IN SECTION 35-42-113 (1).22
39-22-5603. Contributions credited to animal protection fund23
- appropriation. (1) (a) T
HE DEPARTMENT OF REVENUE SHALL24
DETERMINE ANNUALLY THE TOTAL AMOUNT DESIGNATED PURSUANT TO25
SECTION 39-22-5602 AND SHALL REPORT THAT AMOUNT TO THE STATE26
TREASURER AND TO THE GENERAL ASSEMBLY . THE STATE TREASURER27
1299
-5- SHALL CREDIT THAT AMOUNT TO THE ANIMAL PROTECTION F UND CREATED1
IN SECTION 35-42-113 (1). ALL INTEREST DERIVED FROM THE DEPOSIT AND2
INVESTMENT OF MONEY IN THE FUND SHALL BE CREDITED TO THE FUND .3
(b) N
OTWITHSTANDING THE REQUIREMENT IN SECTION 24-1-1364
(11)(a)(I),
THE REQUIREMENT TO SUBMIT THE REPORT REQUIRED IN5
SUBSECTION (1)(a) OF THIS SECTION CONTINUES UNLESS AND UNTIL THIS6
PART 56 IS REPEALED.7
(2) T
HE GENERAL ASSEMBLY SHALL APPROPRIATE ANNUALLY8
FROM THE ANIMAL PROTECTION FUND TO THE DEPARTMENT OF REVENUE9
ITS COSTS OF ADMINISTERING MONEY DESIGNATED AS CONTRIBUTIONS TO10
THE FUND.11
SECTION 4. Appropriation. (1) For the 2025-26 state fiscal12
year, $11,606 is appropriated to the department of revenue. This13
appropriation is from the animal protection fund created in section14
35-42-113 (1), C.R.S. To implement this act, the department may use this15
appropriation as follows:16
(a) $8,938 for use by the taxation business group for personal17
services related to taxation services;18
(b) $2,318 for tax administration IT system (GenTax) support; and19
(c) $350 for use by the executive director's office for personal20
services related to administration and support.21
SECTION 5. Act subject to petition - effective date. This act22
takes effect at 12:01 a.m. on the day following the expiration of the23
ninety-day period after final adjournment of the general assembly; except24
that, if a referendum petition is filed pursuant to section 1 (3) of article V25
of the state constitution against this act or an item, section, or part of this26
act within such period, then the act, item, section, or part will not take27
1299
-6- effect unless approved by the people at the general election to be held in1
November 2026 and, in such case, will take effect on the date of the2
official declaration of the vote thereon by the governor.3
1299
-7-