Second Regular Session Seventieth General Assembly STATE OF COLORADO INTRODUCED LLS NO. 16-0488.02 Kate Meyer x4348 HOUSE BILL 16-1075 HOUSE SPONSORSHIP Primavera and Landgraf, Priola, Kagan, Van Winkle SENATE SPONSORSHIP Johnston and Martinez Humenik, House Committees Finance A BILL FOR AN ACT Concerning reestablishment of the voluntary contribution designation benefiting the Alzheimer's Association fund that appears on the state individual income tax return forms. 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://www.leg.state.co.us/billsummaries.) The voluntary contribution program, commonly referred to as the tax check-off program, benefiting the Alzheimer's Association of Colorado fund (fund), was removed from the income tax return form for failing to receive the requisite minimum contribution amount within the statutorily designated time period. The bill reestablishes the fund and provides that the fund must be placed in the tax check-off queue if necessary due to the number of funds appearing on the form at the time of reestablishment. Be it enacted by the General Assembly of the State of Colorado: SECTION 1. Legislative declaration - intent. (1) The general assembly hereby finds, determines, and declares that: (a) There are currently more than sixty-five thousand persons in Colorado with Alzheimer's disease, and the number of cases in Colorado is expected to grow to ninety-two thousand cases by the year 2025; (b) In order to provide compassionate quality care for persons with Alzheimer's disease, individuals and families may require critical resources and assistance available through the Alzheimer's Association of Colorado; (c) Alzheimer's disease, otherwise known as "the long goodbye", creates a tremendous emotional and financial burden on the family and friends of those with the disease; (d) Approximately seventy percent of persons with Alzheimer's disease live at home and approximately forty percent of caregivers report high levels of emotional and financial stress, which can have a negative impact on the caregiver's performance at work and in other areas of life; (e) Approximately two hundred sixty-six thousand unpaid caregivers provide care worth over three million dollars; (f) The Alzheimer's Association provides vital support for individuals and families in caring for persons with the disease by making available a twenty-four hour help line, educational classes, support groups, caregiver respite, resources, and family counseling services in urban and rural communities throughout Colorado; (g) The Alzheimer's Association may not have sufficient resources to cope with the growing demand for services that individuals and families need; and (h) Many Colorado citizens choose to contribute funds to the Alzheimer's Association to allay the devastation of the disease and ease the burden of care on Colorado families, communities, and businesses. (2) Therefore, it is the intent of the general assembly to continue to provide Colorado citizens the opportunity to financially support the statewide programs of the Alzheimer's Association by allowing citizens to make voluntary contributions on their state income tax return forms for that purpose. SECTION 2. In Colorado Revised Statutes, amend 39-22-2901 as follows: 39-22-2901. Voluntary contribution designation - procedure. (1) For the five income tax years that commence on or after January 1, 2011, but before January 1, 2016 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 is available and the Alzheimer's Association fund voluntary contribution is entitled to that line, either because the bill reestablishing the Alzheimer's Association fund voluntary contribution was signed by the governor or became law without the governor's signature prior to any other bill creating or reestablishing any other voluntary contribution or because it is next in the queue established pursuant to said section 39-22-1001 (8), the executive director shall ensure that the Colorado state individual income tax return form shall contain contains a line whereby each individual taxpayer may designate the amount of the contribution, if any, the individual wishes to make to the Alzheimer's Association fund created in section 39-22-2902. (2) Notwithstanding any provision of section 39-22-1001 (5) (a) or (8) to the contrary, the bill reestablishing the Alzheimer's Association fund voluntary contribution, House Bill 16-____, enacted in 2016, must be treated as though it is creating that voluntary contribution "for the first time" for purposes of placing and ordering that voluntary contribution in the queue created in section 39-22-1001 (8). SECTION 3. In Colorado Revised Statutes, amend 39-22-2903 as follows: 39-22-2903. Repeal of part. This part 29 is repealed, effective January 1 2017 of the sixth income tax year 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 has become available and the Alzheimer's Association fund voluntary contribution is entitled to that line, unless the voluntary contribution to the Alzheimer's Association fund established by section 39-22-2902 is continued or reestablished by the general assembly acting by bill prior to said that date. SECTION 4. Safety clause. The general assembly hereby finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, and safety.