First Regular Session
Sixty-second General Assembly
LLS NO. 99-0708.01 Bob Lackner HOUSE BILL 99-1315
STATE OF COLORADO
BY REPRESENTATIVE Sinclair;
also SENATORS Dyer and Musgrave.
FINANCE
A BILL FOR AN ACT
101 CONCERNING AUTHORIZATION FOR INDIVIDUAL TAXPAYERS TO MAKE
102 VOLUNTARY CONTRIBUTIONS ON STATE INDIVIDUAL INCOME TAX
103 RETURN FORMS FOR THE NATIONAL WORLD WAR II MEMORIAL.
Bill Summary
(Note: This summary applies to this bill as introduced and does
not necessarily reflect any amendments that may be subsequently
adopted.)
For income tax years commencing on or after January 1, 2000, but
prior to January 1, 2003, creates a voluntary checkoff program to allow
individuals to contribute moneys to the national world war II memorial
by means of the state income tax return form. Creates a national world
war II memorial fund in the state treasury. Specifies procedures by which
moneys are to be credited to the fund and subsequently transmitted to a
separate fund created in the United States treasury for contributions from
public and private sources to establish such memorial pursuant to federal
law. Provides that the voluntary checkoff program is to be repealed,
effective January 1, 2004.
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 NATIONAL WORLD WAR II MEMORIAL VOLUNTARY
[ ] 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 CONTRIBUTION
2 39-22-1901. Legislative declaration. THE GENERAL ASSEMBLY
3 HEREBY FINDS AND DECLARES THAT OVER ONE HUNDRED THIRTY
4 THOUSAND MEN AND WOMEN FROM COLORADO HONORABLY SERVED THEIR
5 NATION IN THE UNITED STATES ARMED FORCES UNIFORM DURING WORLD
6 WAR II. THE GENERAL ASSEMBLY FURTHER FINDS AND DECLARES THAT
7 THESE AND OTHER VETERANS OF THIS CONFLICT, AS WELL AS COUNTLESS
8 OTHERS WHO ASSISTED THE WAR EFFORT ON THE HOME FRONT, NOT ONLY
9 PRESERVED FREEDOM ABROAD BUT ALSO HELPED CREATE THE
10 FOUNDATION FOR THE UNPRECEDENTED PEACE AND PROSPERITY MOST
11 AMERICANS HAVE ENJOYED SINCE THE END OF THAT WAR. THE GENERAL
12 ASSEMBLY FURTHER RECOGNIZES THAT THE ESTABLISHMENT OF A
13 PERMANENT NATIONAL WORLD WAR II MEMORIAL IN WASHINGTON, D.C.,
14 WOULD PROPERLY COMMEMORATE THE CONTRIBUTIONS AND SACRIFICES
15 MADE BY THIS GENERATION OF AMERICANS. THEREFORE, IT IS THE INTENT
16 OF THE GENERAL ASSEMBLY IN ENACTING THIS PART 19 TO PROVIDE
17 FUNDING FOR THE NATIONAL WORLD WAR II MEMORIAL THROUGH
18 VOLUNTARY CONTRIBUTIONS ON STATE INDIVIDUAL INCOME TAX RETURNS.
19 39-22-1902. Voluntary contribution designation - procedure.
20 FOR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2000,
21 BUT PRIOR TO JANUARY 1, 2003, EACH COLORADO STATE INDIVIDUAL
22 INCOME TAX RETURN SHALL CONTAIN A LINE WHEREBY EACH INDIVIDUAL
23 TAXPAYER MAY DESIGNATE THE AMOUNT OF THE CONTRIBUTION, IF ANY,
24 SUCH INDIVIDUAL WISHES TO MAKE TO THE NATIONAL WORLD WAR II
25 MEMORIAL FUND CREATED IN SECTION 39-22-1903.
26 39-22-1903. National world war II memorial fund - creation -
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1 transfer of contributions. (1) THE DEPARTMENT OF REVENUE SHALL
2 DETERMINE, NOT LESS THAN ANNUALLY, THE TOTAL AMOUNT DESIGNATED
3 PURSUANT TO SECTION 39-22-1902 AND SHALL REPORT SUCH AMOUNTS TO
4 THE STATE TREASURER AND TO THE GENERAL ASSEMBLY. WITHIN THIRTY
5 DAYS OF RECEIVING SUCH REPORT, THE STATE TREASURER SHALL CREDIT
6 THE TOTAL AMOUNT DESIGNATED PURSUANT TO SECTION 39-22-1902 TO
7 THE NATIONAL WORLD WAR II MEMORIAL FUND, WHICH IS HEREBY
8 CREATED IN THE STATE TREASURY. ALL MONEYS REMAINING IN THE
9 NATIONAL WORLD WAR II MEMORIAL FUND AT THE END OF A FISCAL YEAR,
10 AFTER APPROPRIATIONS MADE PURSUANT TO SUBSECTION (2) OF THIS
11 SECTION, SHALL BE TRANSFERRED AS PROVIDED IN SUBSECTION (3) OF THIS
12 SECTION AND SHALL NOT REVERT TO THE GENERAL FUND. ANY INTEREST
13 EARNED ON MONEYS IN THE FUND SHALL REMAIN IN THE FUND TO BE USED
14 AS PROVIDED IN THIS PART 19.
15 (2) THE GENERAL ASSEMBLY SHALL APPROPRIATE ANNUALLY FROM
16 THE NATIONAL WORLD WAR II MEMORIAL FUND TO THE DEPARTMENT OF
17 REVENUE ITS COSTS OF ADMINISTERING MONEYS DESIGNATED AS
18 CONTRIBUTIONS MADE PURSUANT TO SECTION 39-22-1902.
19 (3) ALL MONEYS REMAINING IN THE NATIONAL WORLD WAR II
20 MEMORIAL FUND AT THE END OF A FISCAL YEAR, AFTER THE
21 APPROPRIATIONS MADE PURSUANT TO SUBSECTION (2) OF THIS SECTION,
22 SHALL BE TRANSFERRED TO THE FUND CREATED IN THE UNITED STATES
23 TREASURY FOR AMOUNTS CONTRIBUTED FROM PUBLIC AND PRIVATE
24 SOURCES TO ESTABLISH A NATIONAL WORLD WAR II MEMORIAL PURSUANT
25 TO SEC. 4 OF P.L. 103-32, 107 STAT. 91 (1993).
26 39-22-1904. Repeal of part. THIS PART 19 IS REPEALED,
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1 EFFECTIVE JANUARY 1, 2004.
2 SECTION 2. Effective date. This act shall take effect at 12:01
3 a.m. on the day following the expiration of the ninety-day period after
4 final adjournment of the general assembly that is allowed for submitting
5 a referendum petition pursuant to article V, section 1 (3) of the state
6 constitution; except that, if a referendum petition is filed against this act
7 or an item, section, or part of this act within such period, then the act,
8 item, section, or part, if approved by the people, shall take effect on the
9 date of the official declaration of the vote thereon by proclamation of the
10 governor.