For the five consecutive income tax years immediately following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and the family caregiver support fund voluntary contribution is next in the queue established pursuant to said section 3922-1001 (8), the executive director shall ensure that the Colorado state individual income tax return form contains a line whereby each individual taxpayer may designate the amount of the contribution, if any, that the individual wishes to make to the family caregiver support fund created in section 39-22-4903 (1).
Source: L. 2017: Entire part added, (HB 17-1222), ch. 346, p. 1822, § 1, effective August 9.
Editor's note: Pursuant to section 39-22-1001 (8)(b), the executive director of the department of revenue certified to the revisor of statutes on November 1, 2017, that the voluntary contribution for the family caregiver support fund was added to the state income tax return form beginning January 1, 2018.