Second Regular Session
               Seventieth General Assembly
                    STATE OF COLORADO
                                                 INTRODUCED
                                                           
                                                           
 LLS NO. 16-0784.01 Kate Meyer x4348     HOUSE BILL 16-1105
                    HOUSE SPONSORSHIP
 Wilson, 
 
                   SENATE SPONSORSHIP
 Baumgardner, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 House Committees
 Senate Committees
 
 
 Finance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                         A BILL FOR AN ACT
       Concerning reestablishment of the voluntary contribution
            designation benefiting the Make-A-Wish Foundation of
            Colorado 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 Make-A-Wish Foundation of
       Colorado fund (fund), was removed from the state income tax return form
       for failing to receive the statutorily required minimum contribution
       amount. 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.  In Colorado Revised Statutes, amend 39-22-3602
       as follows:
            39-22-3602.  Voluntary contribution designation - procedure.
       (1)  For the five income tax years commencing on or after January 1,
       2012, but prior to January 1, 2017 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
       Make-A-Wish Foundation of Colorado fund voluntary
       contribution is entitled to that line, either because the bill
       reestablishing the Make-A-Wish Foundation of Colorado 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
       Make-A-Wish Foundation of Colorado fund created in section
       39-22-3603 (1).
            (2)  If necessary and notwithstanding any provision of
       section 39-22-1001 (5) (a) or (8) to the contrary, the bill
       reestablishing the Make-A-Wish Foundation of Colorado 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 2.  In Colorado Revised Statutes, amend 39-22-3604
       as follows:
            39-22-3604.  Repeal of part. This part 36 is repealed, effective
       January 1 2018, 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 is available and the Make-A-Wish Foundation of Colorado
       fund voluntary contribution is entitled to that line, unless the
       voluntary contribution to the Make-A-Wish Foundation of Colorado fund
       established by section 39-22-3602 is continued or reestablished by the
       general assembly acting by bill prior to that date.
            SECTION 3.  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.