For income tax years commencing on or after January 1, 2019, the Colorado state individual income tax return form must contain a line whereby each individual taxpayer may designate the amount of the contribution, if any, the taxpayer wishes to make to the Special Olympics Colorado fund created in section 39-22-1803.
Source: L. 2013: Entire part RC&RE, (HB 13-1237), ch. 133, p. 440, § 1, effective August 7. L. 2020: Entire section amended, (SB 20-208), ch. 243, p. 1168, § 4, effective September 14.