NOTE:  This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor.  To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
      history, or the Session Laws.
      
      
      HOUSE BILL 12-1273
      
      
      BY REPRESENTATIVE(S) Pabon, Conti, McCann, Swerdfeger, Fischer,
      Hullinghorst, Labuda, Vigil, Young, Duran, Fields, Lee, Todd, Wilson;
      also SENATOR(S) Steadman, Aguilar, Boyd, Foster, Giron, Guzman,
      Heath, Hodge, Hudak, Jahn, Newell, Nicholson, Williams S.
      
      
      Concerning the inclusion of approved facility schools affiliated
           with a hospital to the definition of child care facility for
           purposes of the child care contribution income tax credit.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  Legislative declaration. (1)  The general assembly
      hereby declares that the intended purpose of the tax expenditure included
      in this act is to support the availability of specialized child care for children
      who require additional educational and medical attention due to chronic
      illness or hospitalization.
      
           (2)  The general assembly further declares that promoting specialized
      child care for children with severe medical conditions ensures the children
      remain in and succeed in school and also ensures that their parents remain
      gainfully employed.
      
           SECTION 2.  In Colorado Revised Statutes, 39-22-121, amend
      (6.5) as follows:
      
           39-22-121.  Credit for child care facilities - repeal. (6.5)  For the
      purposes of this section, "child care facility" means:
      
           (a)  Any facility required to be licensed pursuant to part 1 of article
      6 of title 26, C.R.S., and shall include, but is not limited to:
      
           (a) (I)  Child care centers;
      
           (b) (II)  Child placement agencies;
      
           (c) (III)  Family child care homes;
      
           (d) (IV)  Foster care homes;
      
           (e) (V)  Homeless youth shelters;
      
           (f) (VI)  Residential child care facilities; and
      
           (g) (VII)  Secure residential treatment centers; and
      
           (b)  For income tax years commencing on and after January
      1, 2013, any approved facility school as such term is defined in
      section 22-2-402 (1), C.R.S., that is also affiliated with a licensed
      or certified hospital in the state, and is also a nonprofit
      organization; except that, subject to the limitations specified in
      subsections (5) and (6) of this section and paragraph (d) of
      subsection (6.7) of this section, any credit for a monetary
      contribution made to an approved facility school in the income
      tax year commencing on or after January 1, 2013, but before
      January 1, 2014, shall not be claimed until the income tax year
      commencing on or after January 1, 2014.
      
           SECTION 3.  Act subject to petition - effective date. This act
      takes effect at 12:01 a.m. on the day following the expiration of the
      ninety-day period after final adjournment of the general assembly (August
      8, 2012, if adjournment sine die is on May 9, 2012); except that, if a
      referendum petition is filed pursuant to section 1 (3) of article V of the state
      constitution against this act or an item, section, or part of this act within
      such period, then the act, item, section, or part will not take effect unless
      approved by the people at the general election to be held in November 2012
      and, in such case, will take effect on the date of the official declaration of
      the vote thereon by the governor.
      
      
      
      
      ________________________________________________________
      Frank McNulty                      Brandon C. Shaffer
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO