Extending Expiring Tax Check-offs

The voluntary contribution to the Colorado healthy rivers fund, the Alzheimer's Association fund, the military family relief fund, the Colorado cancer fund, the Make-A-Wish Foundation of Colorado fund, and the unwanted horse fund are currently scheduled to appear on the state income tax return form for income tax years beginning prior to January 1, 2021. The act reauthorizes the funds to remain on the form, so long as the funds meet the existing statutory requirement that a voluntary contribution fund must receive at least $50,000 in contributions each tax year.

(Note: This summary applies to this bill as enacted.)