(1) The general assembly finds and declares that:
(a) Caring for pet animals and livestock that are displaced due to emergencies or are the victims of cruelty and neglect is important to Coloradans;
(b) Research shows that during emergencies, people may not follow evacuation procedures if such action places their pet animals and livestock at risk of harm;
(c) The removal of animals from cruelty and neglect or emergency situations is costly, including the cost of veterinary care, feeding, and providing shelter;
(d) Agencies and organizations working with the department of agriculture would benefit from more resources to care for pet animals and livestock that are the victims of cruelty and neglect or are in need as a result of an emergency; and
(e) To ensure sustainable funding for the care of pet animals and livestock in crises and during emergencies, the general assembly recognizes that many residents of Colorado may be willing to voluntarily provide money to assist its efforts.
(2) It is the intent of the general assembly to provide Coloradans with the opportunity to support these efforts by allowing citizens to make a voluntary contribution on the Colorado income tax return form for that purpose.
Source: L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1037, � 3, effective August 6.
39-22-5602. Voluntary contribution designation - procedure - effective date. For the income tax years immediately following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and that the animal protection fund voluntary contribution is next in the queue established pursuant to section 39-22-1001 (8), the executive director shall ensure that the Colorado state individual income tax return form contains a line whereby each individual taxpayer may designate the amount of the contribution, if any, that the individual wishes to make to the animal protection fund created in section 35-42-113 (1).
Source: L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1038, � 3, effective August 6.
39-22-5603. Contributions credited to animal protection fund - appropriation. (1) (a) The department of revenue shall determine annually the total amount designated pursuant to section 39-22-5602 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the animal protection fund created in section 35-42-113 (1). All interest derived from the deposit and investment of money in the fund shall be credited to the fund.
(b) Notwithstanding the requirement in section 24-1-136 (11)(a)(I), the requirement to submit the report required in subsection (1)(a) of this section continues unless and until this part 56 is repealed.
(2) The general assembly shall appropriate annually from the animal protection fund to the department of revenue its costs of administering money designated as contributions to the fund.
Source: L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1038, � 3, effective August 6.
Estate and Inheritance and Succession Tax