First Regular Session
Sixty-second General Assembly
LLS NO. 99-0439.01 Gregg Fraser HOUSE BILL 99-1004
STATE OF COLORADO
BY REPRESENTATIVE Plant;
also SENATOR Sullivant
REENGROSSED EDUCATION
FINANCE
A BILL FOR AN ACT
101 CONCERNING THE CREATION OF A VOLUNTARY CONTRIBUTION ON
102 COLORADO INCOME TAX RETURNS FOR THE PURPOSE OF ALLOWING
103 INDIVIDUALS TO MAKE CONTRIBUTIONS TO BENEFIT PUBLIC
104 [EDUCATION, AND MAKING AN APPROPRIATION IN CONNECTION
105 THEREWITH.]
Bill Summary
(Note: This summary applies to this bill as introduced and does
not necessarily reflect any amendments that may be subsequently
adopted.)
Creates a voluntary checkoff program to allow individuals to
contribute moneys to public education by means of the state income tax
return form.
Allows individuals to designate the school district to which the
contribution shall be transferred. Specifies priorities for how school
districts must use the contributions. Provides that any amount not
specifically designated to a school district shall go to the school
construction and renovation fund.
1 Be it enacted by the General Assembly of the State of Colorado:
2 SECTION 1. Article 22 of title 39, Colorado Revised Statutes,
3 is amended BY THE ADDITION OF A NEW PART to read:
4 PART 19
5 PUBLIC EDUCATION VOLUNTARY CONTRIBUTION
[ ] denotes HOUSE amendment. { } denotes SENATE amendment.
Capital letters indicate new material to be added to existing statute.
Dashes through the words indicate material to be deleted from existing statute.
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1 39-22-1901. Legislative declaration. THE GENERAL ASSEMBLY
2 HEREBY FINDS AND DECLARES THAT A SIGNIFICANT NUMBER OF PEOPLE IN
3 THE STATE SUPPORT PUBLIC EDUCATION AND THAT, IF PROVIDED THE
4 OPPORTUNITY, ARE WILLING TO MAKE CONTRIBUTIONS ON THEIR STATE
5 INCOME TAX RETURN FORMS TO IMPROVE THE QUALITY OF EDUCATION IN
6 PUBLIC SCHOOLS WITHIN THEIR COMMUNITIES. THE GENERAL ASSEMBLY
7 FURTHER FINDS AND DECLARES THAT IN YEARS IN WHICH THE STATE IS
8 REQUIRED TO REFUND EXCESS STATE REVENUES PURSUANT TO SECTION 20
9 OF ARTICLE X OF THE STATE CONSTITUTION, ALSO KNOWN AS THE
10 "TAXPAYER'S BILL OF RIGHTS", THAT A SIGNIFICANT NUMBE
R OF PEOPLE
11 WOULD BE WILLING TO USE ALL OR A PART OF ANY REFUND OF STATE
12 EXCESS REVENUES TO WHICH THEY ARE ENTITLED TO SUPPORT PUBLIC
13 EDUCATION WITHIN THEIR COMMUNITIES. THEREFORE, IT IS THE INTENT OF
14 THE GENERAL ASSEMBLY TO PROVIDE PEOPLE WITH THE OPPORTUNITY TO
15 USE THEIR STATE INCOME TAX FOR THE PURPOSE OF MAKING VOLUNTARY
16 CONTRIBUTIONS TO SUPPORT PUBLIC EDUCATION.
17 39-22-1902. Voluntary contribution designation - procedure.
18 FOR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 1999,
19 BUT PRIOR TO JANUARY 1, 2002, EACH COLORADO INDIVIDUAL INCOME
20 TAX RETURN FORM SHALL CONTAIN A LINE WHEREBY EACH INDIVIDUAL
21 TAXPAYER MAY DESIGNATE THE AMOUNT OF THE CONTRIBUTION, IF ANY,
22 THE INDIVIDUAL WISHES TO CONTRIBUTE FOR THE PURPOSE OF PROVIDING
23 FINANCIAL ASSISTANCE TO IMPROVE PUBLIC SCHOOLS. SUCH LINE SHALL
24 CONTAIN A SPACE WHEREIN THE INDIVIDUAL MAY DESIGNATE A SPECIFIC
25 SCHOOL DISTRICT IN THE STATE TO WHICH THE AMOUNT DESIGNATED BY
26 THE INDIVIDUAL SHALL BE CREDITED. IN THE EVENT THAT AN INDIVIDUAL
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1 DOES NOT DESIGNATE A SPECIFIC SCHOOL DISTRICT IN THE STATE TO WHICH
2 THE AMOUNT DESIGNATED BY THE INDIVIDUAL WILL BE CREDITED, SUCH
3 AMOUNT SHALL BE CREDITED TO THE SCHOOL CONSTRUCTION AND
4 RENOVATION FUND CREATED IN SECTION 22-43.7-103, C.R.S.
5 39-22-1903. Transfer of contributions. (1) THE DEPARTMENT
6 OF REVENUE SHALL DETERMINE, NOT LESS THAN ANNUALLY, THE TOTAL
7 AMOUNT DESIGNATED PURSUANT TO SECTION 39-22-1902, AS WELL AS THE
8 TOTAL AMOUNT OF MONEYS SPECIFICALLY DESIGNATED PURSUANT TO
9 SUCH SECTION TO EACH SCHOOL DISTRICT IN THE STATE, AND SHALL
10 REPORT SUCH AMOUNTS TO THE STATE TREASURER AND TO THE GENERAL
11 ASSEMBLY. WITHIN THIRTY DAYS OF RECEIVING SUCH REPORT, THE STATE
12 TREASURER SHALL CREDIT THE TOTAL AMOUNT DESIGNATED PURSUANT TO
13 SECTION 39-22-1902 TO THE PUBLIC EDUCATION VOLUNTARY
14 CONTRIBUTION FUND, A CASH FUND WHICH IS HEREBY CREATED IN THE
15 STATE TREASURY. ALL MONEYS IN THE PUBLIC EDUCATION VOLUNTARY
16 CONTRIBUTION FUND AT THE END OF A FISCAL YEAR, AFTER
17 APPROPRIATIONS MADE PURSUANT TO SUBSECTION (2) OF THIS SECTION,
18 SHALL BE TRANSFERRED AS PROVIDED IN SUBSECTION (3) OF THIS SECTION
19 AND SHALL NOT REVERT TO THE GENERAL FUND. ANY INTEREST EARNED
20 ON MONEYS IN THE FUND SHALL REMAIN IN THE FUND TO BE USED AS
21 PROVIDED IN THIS PART 19.
22 (2) THE GENERAL ASSEMBLY SHALL APPROPRIATE ANNUALLY FROM
23 THE PUBLIC EDUCATION VOLUNTARY CONTRIBUTION FUND TO THE
24 DEPARTMENT OF REVENUE ITS COSTS OF ADMINISTERING THE
25 CONTRIBUTIONS MADE PURSUANT TO THIS PART 19.
26 (3) ALL MONEYS IN THE PUBLIC EDUCATION VOLUNTARY
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1 CONTRIBUTION FUND AT THE END OF THE YEAR TO BE TRANSFERRED
2 PURSUANT TO THIS SUBSECTION (3) SHALL BE TRANSFERRED AS FOLLOWS:
3 (a) AN AMOUNT EQUAL TO THE TOTAL AMOUNT SPECIFICALLY
4 DESIGNATED TO EACH SCHOOL DISTRICT IN THE STATE SHALL BE
5 TRANSFERRED TO SUCH SCHOOL DISTRICT.
6 (b) ANY REMAINING MONEYS NOT SPECIFICALLY DESIGNATED TO
7 A SCHOOL DISTRICT IN THE STATE SHALL BE TRANSFERRED TO THE SCHOOL
8 CONSTRUCTION AND RENOVATION FUND CREATED IN SECTION 22-43.7-103,
9 C.R.S.
10 39-22-1904. Use of contributions. (1) MONEYS TRANSFERRED
11 TO A SCHOOL DISTRICT PURSUANT TO THIS SECTION SHALL BE TREATED AS
12 A GIFT TO SUCH SCHOOL DISTRICT. A SCHOOL DISTRICT SHALL PRIORITIZE
13 THE USE OF MONEYS TRANSFERRED TO THE DISTRICT AS ONE-TIME
14 EXPENDITURES PURSUANT TO THIS PART 19 BASED UPON THE FOLLOWING
15 CRITERIA, IN DESCENDING ORDER OF IMPORTANCE:
16 (a) CAPITAL CONSTRUCTION PROJECTS THAT WILL ADDRESS
17 IMMEDIATE SAFETY HAZARDS OR HEALTH CONCERNS AT EXISTING SCHOOL
18 FACILITIES; [AND]
19 (b) ACADEMIC RESOURCE ACQUISITION, INCLUDING THE
20 ACQUISITION OF BOOKS, COMPUTERS, AND OTHER INSTRUCTIONAL
21 [MATERIALS.]
22 [ ]
23 (2) MONEYS TRANSFERRED TO A SCHOOL DISTRICT PURSUANT TO
24 THIS SECTION SHALL BE DEPOSITED IN A SCHOOL IMPROVEMENT FUND AND
25 SHALL BE MANAGED BY THE BOARD OF SUCH SCHOOL DISTRICT.[ ] [
26 ]ANY MONEYS REMAINING IN A SCHOOL IMPROVEMENT FUND AT THE END
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1 OF ANY BUDGET YEAR SHALL REMAIN IN THE FUND AND SHALL NOT BE
2 CREDITED OR TRANSFERRED TO ANOTHER FUND.
3 (3) MONEYS TRANSFERRED TO THE SCHOOL CONSTRUCTION AND
4 RENOVATION FUND PURSUANT TO THIS PART 19 SHALL BE USED IN THE
5 SAME MANNER AS PROVIDED FOR ALL OTHER MONEYS TRANSFERRED OR
6 MADE AVAILABLE TO SUCH FUND PURSUANT TO ARTICLE 43.7 OF TITLE 22,
7 C.R.S.
8 39-22-1905. Repeal of part. (1) THIS PART 19 IS REPEALED,
9 EFFECTIVE JANUARY 1, 2003.
10 (2) PRIOR TO THE REPEAL OF THIS PART 19, A COMMITTEE OF
11 REFERENCE IN EACH HOUSE OF THE GENERAL ASSEMBLY SHALL HOLD A
12 HEARING ON WHETHER THE VOLUNTARY CONTRIBUTION PROGRAM
13 CREATED IN THIS PART 19 SHOULD BE CONTINUED.
14 SECTION 2. 39-22-1001 (2) (a), Colorado Revised Statutes, is
15 amended, and the said 39-22-1001 (2) is further amended BY THE
16 ADDITION OF A NEW PARAGRAPH, to read:
17 39-22-1001. Limitation on the duration of voluntary
18 contribution programs - repeal. (2) (a) Any other provision of law to
19 the contrary notwithstanding, except as otherwise provided in paragraph
20 (b) (c) of this subsection (2), and except as provided in subsection (3) of
21 this section, for the period January 1, 1988, through September 30, 1988,
22 and for each January 1 through September 30 thereafter, if the amount
23 designated on Colorado income tax returns as contributed under the
24 provisions of any voluntary contribution program created by law does not
25 equal or exceed ten percent of the total amount contributed to all income
26 tax checkoffs during such period according to the records of the
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1 department of revenue, then any such voluntary contribution program
2 shall no longer be effective as of January 1 of the then current calendar
3 year and shall not be reflected on the Colorado income tax returns made
4 for such year or any subsequent year.
5 (c) (I) PARAGRAPH (a) OF THIS SUBSECTION (2) SHALL NOT APPLY
6 TO CONTRIBUTIONS FOR PUBLIC EDUCATION MADE FROM REFUNDS OF
7 EXCESS STATE REVENUES PURSUANT TO PART 19 OF THIS ARTICLE. FOR
8 PURPOSES OF THE CALCULATION MADE PURSUANT TO PARAGRAPH (a) OF
9 THIS SUBSECTION (2), THE TOTAL AMOUNT CONTRIBUTED TO ALL INCOME
10 TAX CHECKOFFS FOR ANY GIVEN PERIOD SHALL NOT INCLUDE ANY
11 AMOUNTS CONTRIBUTED FOR PUBLIC EDUCATION PURSUANT TO PART 19 OF
12 THIS ARTICLE.
13 (II) THIS PARAGRAPH (c) IS REPEALED, EFFECTIVE JANUARY 1,
14 2003.
15 [SECTION 3. Appropriation. In addition to any other
16 appropriation, there is hereby appropriated, out of any moneys in the
17 public education voluntary contribution fund not otherwise appropriated,
18 to the department of revenue, for the fiscal year beginning July 1, 1999,
19 the sum of one hundred thirty-six thousand two hundred dollars
20 ($136,200), or so much thereof as may be necessary, for the
21 implementation of this act.]
22 SECTION [4.] Safety clause. The general assembly hereby finds,
23 determines, and declares that this act is necessary for the immediate
24 preservation of the public peace, health, and safety.
Amendment added to HB1004 on Tuesday 3/16/1999
Amend reengrossed bill, page 6, after line 14, insert
the following:
"SECTION 3. 22-54-106, Colorado Revised
Statutes, is amended BY THE ADDITION OF A NEW SUBSECTION to read:
(11) FOR THE 2000-2001 BUDGET YEAR AND BUDGET YEARS
THEREAFTER, THE STATE'S SHARE OF A DISTRICT'S TOTAL PROGRAM SHALL
BE REDUCED BY AN AMOUNT EQUAL TO THE AMOUNT TRANSFERRED TO THE
DISTRICT PURSUANT TO 39-22-1903 (3) (a) AT THE END OF THE IMMEDIATELY
PRECEDING BUDGET YEAR.".
Renumber succeeding sections accordingly.