This bill creates a voluntary contribution option on Colorado state income tax returns to support animal protection efforts, particularly for pets and livestock affected by emergencies or cruelty cases. It also updates the Animal Protection Fund to ensure continuous funding for these efforts.
1. Expanding the Animal Protection Fund
What It Does:
The Animal Protection Fund, managed by the Colorado Department of Agriculture, will now receive money from:
Donations made through state income tax returns (new provision).
Proceeds from the sale of animals seized in cruelty cases.
Restitution payments ordered in animal cruelty cases.
Why It Matters:
Ensures sustained funding for the care of pets and livestock in emergencies and cruelty cases.
Allows the Department of Agriculture to use funds for temporary care, veterinary treatment, and sheltering of displaced or rescued animals.
2. New Voluntary Contribution on State Income Tax Returns
What It Does:
Creates an optional check-off donation on the Colorado income tax return form for taxpayers to voluntarily contribute to the Animal Protection Fund.
Taxpayers can choose how much to donate, and funds go directly to animal protection efforts.
Why It Matters:
Provides a new funding source for emergency animal care.
Encourages public participation in animal welfare efforts.
3. Ensuring Continuous Funding & Accountability
What It Does:
The Animal Protection Fund is now continuously appropriated, meaning money flows directly into animal care efforts without needing annual approval from the General Assembly.
Requires the Department of Revenue to report the total donations received each year to ensure transparency.
Why It Matters:
Ensures stable funding for animal protection efforts, rather than relying on unpredictable legislative budgeting.
Keeps the public informed about how much money is raised and used.
4. Penalties for Non-Compliance & Referendum Clause
What It Does:
If challenged via a referendum petition, the bill must be approved by voters in the November 2026 general election to take effect.
If no challenge is filed, it automatically becomes law after the standard 90-day waiting period.
Why It Matters:
Ensures that the bill has public support if contested.
How This Bill Helps Animals & the Environment
Provides stable funding for pet and livestock care in emergencies, disasters, and cruelty cases.
Reduces burdens on shelters and rescue organizations by ensuring state-supported care.
Encourages public donations through tax returns, increasing awareness of animal welfare needs.
Creates a sustainable funding model without relying solely on government budget allocations.
This bill strengthens Colorado’s animal protection system by ensuring consistent funding through voluntary income tax donations and expanding the Animal Protection Fund to cover emergency and crisis care for pets and livestock. If implemented well, it could improve the state’s ability to protect animals during disasters and cruelty investigations while encouraging public engagement in animal welfare efforts.
Summary
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 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.
