Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-5601 — Legislative declaration
(1) The general assembly finds and declares that: (a) Caring for pet animals and livestock that are displaced due to emergencies or are the victims of cruelty and neglect is important to Coloradans; (b) Research shows that during emergencies, people may not follow evacuation procedures if such action places their pet animals and livestock at risk of harm; (c) The removal of animals from cruelty and neglect or emergency situations is costly, including the cost of veterinary care, feeding, and providing shelter; (d) Agencies and organizations working with the department of agriculture would benefit from more resources to care for pet animals and livestock that are the victims of cruelty and neglect or are in need as a result of an emergency; and (e) To ensure sustainable funding for the care of pet animals and livestock in crises and during emergencies, the general assembly recognizes that many residents of Colorado may be willing to voluntarily provide money to assist its efforts. (2) It is the intent of the general assembly to provide Coloradans with the opportunity to support these efforts by allowing citizens to make a voluntary contribution on the Colorado income tax return form for that purpose. Source: L. 2025: Entire part added, (HB 25-1299), ch. 227, p. 1037, § 3, effective August 6.
Source: official text