2020 Colorado Revised Statutes
Title 39 - Taxation
Article 22. Income Tax
Section 39-22-4901. Legislative declaration.

(1) The general assembly hereby finds, determines, and declares that:

1. Approximately one million two hundred thousand Coloradans, or nearly one in four,live with a chronic disease or disability;

2. One in six, or an estimated fifteen percent of, children ages three to seventeen yearshave at least one developmental disability;

3. More than one and one-half million, or three in ten, Coloradans require mental healthtreatment each year;

4. The older adult population is growing at a faster rate than the general population;

5. By the year 2040, the number of residents aged sixty or older in Colorado is expectedto double from one in eight persons to one in four, or an estimated one million three hundred thousand older adults, and the rapid expansion within that demographic may create a strain on the health care sector, long-term services and supports, and the state;

6. Family caregivers, including family members and friends, are the main providers oflong-term services and supports to older adults and to individuals living with chronic health care needs or disability;

7. By using community programs, services, and supports that reduce or defer healthcare expenses or out-of-home placement, family caregivers, family care recipients, and Colorado taxpayers can all benefit;

8. Helping Coloradans "age in place", safely and independently, is a priority for thestate's long-term sustainability; and

9. Easter Seals Colorado provides support to individuals and families with programs andservices to:

1. Enhance individuals' quality of life;

2. Create opportunities for individuals living with chronic health care challenges toachieve greater independence; and

3. Empower and support family caregivers as they work to assist family members living with challenges posed by chronic disease, disability, aging, or other special needs.

(2) Therefore, it is the intent of the general assembly to provide Colorado citizens the opportunity to support the efforts of Easter Seals Colorado, a registered nonprofit organization pursuant to section 501 (c)(3) of the internal revenue code, and support services for individuals living with chronic health care needs and family caregivers by allowing citizens to make voluntary contributions on their state income tax return forms for that purpose.

Source: L. 2017: Entire part added, (HB 17-1222), ch. 346, p. 1821, § 1, effective August 9.