State Bill Colorado

Amendments for HB23-1008

House Journal, February 14
47 Amend printed bill, page 5, line 15, after "equipment - " insert
48 "community food consortium duties and responsibilities - ".
49
50 Page 5, line 26, strike "EQUIPMENT;" and substitute "EQUIPMENT AND THE
51 INCREASE OF ACTIVITIES OF THE COMMUNITY FOOD CONSORTIUM FOR
52 S M A L L F O O D R E T A I L E R S A N D CO LO R A D O -O W N E D A N D
53 COLORADO-OPERATED FARMS;".
54
55
1 Page 6, strike line 3 and substitute: "RETAILERS AND SMALL FAMILY
2 FARMS.".
3
4 Page 6, after line 13 insert:
5
6 "(a) "AMOUNT CERTAIN SPENT BY THE MEMBER OF THE
7 CONSORTIUM ON COMPLETING ITS DUTIES AND RESPONSIBILITIES" MEANS
8 THE AMOUNT SPENT ON PALLET. PALLET BREAK, DISTRIBUTION, AND
9 DELIVERY FEES THAT IS ELIGIBLE FOR A SUBSIDY FROM THE CONSORTIUM
10 BUT IS NOT OTHERWISE COVERED BY THE CONSORTIUM.
11 (b) "DUTIES AND RESPONSIBILITIES" MEANS THE DUTIES AND
12 RESPONSIBILITIES OF THE MEMBERS OF CONSORTIUM PURSUANT TO
13 SECTION 35-1-117 (2)(a).
14 (c) "MEMBER OF THE CONSORTIUM" MEANS ANY MEMBER OF THE
15 COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD RETAILERS AND
16 COLORADO-OWNED AND COLORADO-OPERATED FARMS CREATED IN
17 SECTION 35-1-117 (2)(a).".
18
19 Reletter succeeding paragraphs accordingly.
20
21 Page 6, strike lines 22 through 24.
22
23 Reletter succeeding paragraphs accordingly.
24
25 Page 7, line 5, strike "(I)".
26
27 Page 7, line 7, strike "2031, ANY PURCHASER OF SMALL FOOD" and
28 substitute "2031:
29 (I) ANY MEMBER OF THE FOOD CONSORTIUM IS ALLOWED A CREDIT
30 AGAINST THE TAX IMPOSED BY THIS ARTICLE 22 IN AN AMOUNT EQUAL TO
31 SEVENTY-FIVE PERCENT OF THE AMOUNT CERTAIN SPENT BY THE MEMBER
32 OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND RESPONSIBILITIES
33 MINUS ANY AMOUNT AWARDED TO THE MEMBER OF THE CONSORTIUM
34 PURSUANT TO SECTION 35-1-117 (2) FOR THE COMPLETION OF ITS DUTIES
35 AND RESPONSIBILITIES; AND
36 (II) ANY PURCHASER OF SMALL FOOD".
37
38 Page 7, strike lines 16 through 18.
39
40 Page 7, line 20, after "WHICH A" insert "MEMBER OF THE CONSORTIUM
41 SPENT AN AMOUNT CERTAIN ON COMPLETING ITS DUTIES AND
42 RESPONSIBILITIES OR A".
43
44 Page 7, strike lines 23 through 27.
45
46 Strike page 8.
47
48 Page 9, strike lines 1 through 18 and substitute:
49
50 "(4) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF
51 SMALL FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT MAY
52 SUBMIT AN APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE
1 ISSUANCE OF A LETTER OF ELIGIBILITY FOR A TAX CREDIT CERTIFICATE
2 ALLOWED IN THIS SECTION BY THE DEADLINES ESTABLISHED IN THE RULES
3 PROMULGATED BY THE DEPARTMENT OF AGRICULTURE. THE APPLICATION
4 MUST INCLUDE:
5 (I) A CERTIFICATION THAT THE APPLICANT IS EITHER:
6 (A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL
7 FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND
8 RESILIENCE GRANT PROGRAM EQUIPMENT; OR
9 (B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT
10 CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES; AND
11 (II) DETAILED INFORMATION REGARDING:
12 (A) THE PURCHASE PRICE THAT WOULD BE INCURRED BY A
13 PURCHASER OF SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT
14 PROGRAM EQUIPMENT AND THE DATE ON WHICH THE PURCHASE WOULD BE
15 MADE; OR
16 (B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN THAT WOULD
17 BE SPENT BY A MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES
18 AND RESPONSIBILITIES, AND THE DATE OR DATES ON WHICH THE MEMBER
19 OF THE CONSORTIUM WOULD SPEND THE AMOUNTS.
20 (b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE
21 APPLICATION FILED PURSUANT TO SUBSECTION (4)(a) OF THIS SECTION IS
22 COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE
23 WHETHER THE APPLICANT WOULD QUALIFY FOR THE CREDIT ALLOWED
24 PURSUANT TO THIS SECTION IF THE APPLICANT MADE THE PURCHASE
25 DESCRIBED IN THE APPLICATION AND THE DEPARTMENT OF AGRICULTURE
26 HAD NOT ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A TOTAL OF
27 ELEVEN MILLION DOLLARS FOR THE INCOME TAX YEAR. IF THE
28 DEPARTMENT OF AGRICULTURE APPROVES THE APPLICATION, THE
29 DEPARTMENT OF AGRICULTURE SHALL ISSUE A LETTER OF ELIGIBILITY TO
30 THE APPLICANT THAT INDICATES THE AMOUNT OF THE TAX CREDIT THAT
31 THE PURCHASER OR MEMBER OF THE CONSORTIUM COULD CLAIM FOR THE
32 SPECIFIED INCOME TAX YEAR IF THEY WERE TO MAKE THE PURCHASE
33 DESCRIBED IN THE APPLICATION AND IF THE DEPARTMENT OF
34 AGRICULTURE HAS NOT ISSUED TAX CREDIT CERTIFICATES IN EXCESS OF A
35 TOTAL OF ELEVEN MILLION DOLLARS FOR THE INCOME TAX YEAR.
36 (5) (a) A MEMBER OF THE CONSORTIUM OR A PURCHASER OF SMALL
37 FOOD BUSINESS RECOVERY GRANT PROGRAM EQUIPMENT SHALL SUBMIT
38 AN APPLICATION TO THE DEPARTMENT OF AGRICULTURE FOR THE
39 ISSUANCE OF A TAX CREDIT CERTIFICATE ALLOWED IN THIS SECTION BY
40 THE DEADLINES ESTABLISHED IN THE RULES PROMULGATED BY THE
41 DEPARTMENT OF AGRICULTURE. THE APPLICATION MUST INCLUDE:
42 (I) A CERTIFICATION THAT THE APPLICANT IS EITHER:
43 (A) A PURCHASER WHO IS A SMALL FOOD RETAILER OR SMALL
44 FAMILY FARM THAT PURCHASED SMALL FOOD BUSINESS RECOVERY AND
45 RESILIENCE GRANT PROGRAM EQUIPMENT; OR
46 (B) A MEMBER OF THE CONSORTIUM THAT SPENT AN AMOUNT
47 CERTAIN ON COMPLETING ITS DUTIES AND RESPONSIBILITIES; AND
48 (II) DETAILED INFORMATION REGARDING:
49 (A) THE PURCHASE PRICE INCURRED BY A PURCHASER OF SMALL
50 FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT
51 AND THE DATE THAT THE PURCHASE WAS MADE; OR
52 (B) AN ITEMIZED TOTAL OF THE AMOUNT CERTAIN SPENT BY A
53 MEMBER OF THE CONSORTIUM ON COMPLETING ITS DUTIES AND
54 RESPONSIBILITIES, AND THE DATE OR DATES THAT THE MEMBER OF THE
55 CONSORTIUM SPENT THE AMOUNTS.
1 (b) IF THE DEPARTMENT OF AGRICULTURE DETERMINES THAT THE
2 APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF THIS SECTION IS
3 COMPLETE, THE DEPARTMENT OF AGRICULTURE SHALL DETERMINE
4 WHETHER THE APPLICANT QUALIFIES FOR THE CREDIT ALLOWED PURSUANT
5 TO THIS SECTION. IF THE DEPARTMENT OF AGRICULTURE APPROVES THE
6 APPLICATION, THE DEPARTMENT OF AGRICULTURE SHALL ISSUE A TAX
7 CREDIT CERTIFICATE TO THE APPLICANT THAT INDICATES THE AMOUNT OF
8 THE TAX CREDIT THAT THE PURCHASER OR MEMBER OF THE CONSORTIUM
9 MAY CLAIM FOR THE SPECIFIED INCOME TAX YEAR; EXCEPT THAT THE
10 TOTAL AMOUNT OF TAX CREDIT CERTIFICATES ISSUED BY THE
11 DEPARTMENT OF AGRICULTURE IN A GIVEN INCOME TAX YEAR MUST NOT
12 EXCEED A TOTAL OF ELEVEN MILLION DOLLARS.
13 (c) THE DEPARTMENT OF AGRICULTURE SHALL ISSUE TAX CREDIT
14 CERTIFICATES ALLOWED IN THIS SECTION IN AN ORDER THAT ACCORDS
15 WITH THE RULES PROMULGATED BY THE DEPARTMENT OF AGRICULTURE.
16 THE DEPARTMENT OF AGRICULTURE SHALL REVIEW AND APPROVE OR
17 DISAPPROVE AN APPLICATION FILED PURSUANT TO SUBSECTION (5)(a) OF
18 THIS SECTION WITHIN A REASONABLE TIME, NOT TO EXCEED NINETY DAYS
19 AFTER THE FILING OF A COMPLETED APPLICATION.
20 (6) TO CLAIM THE INCOME TAX CREDIT ALLOWED PURSUANT TO
21 THIS SECTION, THE PURCHASER OR MEMBER OF THE CONSORTIUM SHALL
22 ATTACH A COPY OF THE TAX CREDIT CERTIFICATE TO ITS STATE INCOME
23 TAX RETURN. NO TAX CREDIT IS ALLOWED PURSUANT TO THIS SECTION
24 UNLESS THE PURCHASER OR MEMBER OF THE CONSORTIUM PROVIDES A
25 COPY OF THE TAX CREDIT CERTIFICATE WITH ITS FILED STATE INCOME TAX
26 RETURN. THE AMOUNT OF THE CREDIT THAT THE PURCHASER OR MEMBER
27 OF THE CONSORTIUM MAY CLAIM PURSUANT TO THIS SECTION IS THE
28 AMOUNT STATED ON THE TAX CREDIT CERTIFICATE.
29 (7) IN A SUFFICIENTLY TIMELY MANNER TO ALLOW THE
30 DEPARTMENT OF REVENUE TO PROCESS RETURNS CLAIMING THE INCOME
31 TAX CREDIT ALLOWED PURSUANT TO THIS SECTION, THE DEPARTMENT OF
32 AGRICULTURE SHALL PROVIDE THE DEPARTMENT OF REVENUE WITH AN
33 ELECTRONIC REPORT OF EACH PURCHASER OR MEMBER OF THE
34 CONSORTIUM THAT THE DEPARTMENT OF AGRICULTURE APPROVED FOR
35 THE INCOME TAX CREDIT ALLOWED PURSUANT TO THIS SECTION FOR THE
36 PRECEDING CALENDAR YEAR THAT INCLUDES THE FOLLOWING
37 INFORMATION:
38 (a) THE TAXPAYER'S NAME; AND
39 (b) THE TAXPAYER'S SOCIAL SECURITY NUMBER, COLORADO
40 ACCOUNT NUMBER, OR FEDERAL EMPLOYER IDENTIFICATION NUMBER.".
41
42 Renumber succeeding subsections accordingly.
43
44 Page 9, line 20, strike "SELLER" and substitute "MEMBER OF THE
45 CONSORTIUM".
46
47 Page 9, line 22, strike "SELLER" and substitute "MEMBER OF THE
48 CONSORTIUM".
49
50 Page 9, strike lines 23 through 27 and substitute:
51
52 "(9) THE DEPARTMENT OF AGRICULTURE AND THE DEPARTMENT OF
53 REVENUE MAY PROMULGATE RULES IN ACCORDANCE WITH ARTICLE 4 OF
54 TITLE 24 AS MAY BE NECESSARY TO EFFECTUATE THE PURPOSES OF THIS
55 SECTION.".
1 Page 10, line 2, after "amend" insert "(2)(b)(III), (3)(a) introductory
2 portion, (3)(c)(I), (3)(c)(III), (8)(e)(I), and".
3
4 Page 10, after line 7 insert:
5
6 "(2) (b) (III) Money spent pursuant to this subsection (2) (2)(b)
7 must conform with the allowable purposes set forth in the federal
8 "American Rescue Plan Act of 2021", Pub.L. 117-2, as amended. The
9 department shall either spend or obligate such appropriation prior to
10 December 30, 2024, and expend the appropriation on or before December
11 31, 2026.
12 (3) (a) As part of the program, the department shall create and
13 manage the small food business recovery and resilience grant program.
14 The department shall award one-time grants, not to exceed twenty-five
15 FIFTY thousand dollars, out of the grant program, to participating small
16 food retailers and small family farms. THE DEPARTMENT MAY AWARD THE
17 OWNER OF A SMALL FOOD RETAILER OR SMALL FAMILY FARM ONE SUCH
18 GRANT EACH CALENDAR YEAR FOR EVERY SMALL FOOD RETAILER OR
19 SMALL FAMILY FARM OWNED BY THE OWNER. THE DEPARTMENT SHALL
20 AWARD THESE GRANTS for:
21 (c) (I) For the 2022-23 state fiscal year, the general assembly shall
22 appropriate seven million dollars from the economic recovery and relief
23 cash fund created in section 24-75-228 to the department for the purposes
24 of implementing this subsection (3) and subsection (4) of this section.
25 (III) Money spent pursuant to this subsection (3) (3)(c) must
26 conform with the allowable purposes set forth in the federal "American
27 Rescue Plan Act of 2021", Pub.L. 117-2, as amended. The department
28 shall either spend or obligate such appropriation prior to December 30,
29 2024, and expend the appropriation on or before December 31, 2026.".
30
31 Page 10, line 9, strike "FIVE MILLION" and substitute "NINE MILLION FOUR
32 HUNDRED THOUSAND".
33
34 Page 10, line 13, strike "TWO MILLION FIVE HUNDRED" and substitute
35 "FOUR MILLION SEVEN HUNDRED".
36
37 Page 10, after line 15 insert:
38
39 "(8) As used in this section, unless the context otherwise requires:
40 (e) "Small food retailer" means:
41 (I) An independent or nonprofit-managed, Colorado-owned, and
42 Colorado-operated small food retail business, defined as a food retailer
43 with less than five TEN thousand square feet of retail space that carries at
44 least three categories of federally defined staple foods, as described in the
45 federal "Food and Nutrition Act of 2008", secs. 3 and 9, the
46 "Consolidated Appropriations Act of 2017", sec. 76, and the federal
47 "Enhancing Retailer Standards in the Supplemental Nutrition Assistance
48 Program", 81 Fed. Reg. 90675, and be located in or provide food to local,
49 state, or federally defined low-income, low-access neighborhoods; or".
50
51 Page 1, line 107, strike "PROGRAM," and substitute "PROGRAM AND FOR
52 ACTIVITIES BY THE COMMUNITY FOOD CONSORTIUM FOR SMALL FOOD
53 RETAILERS AND COLORADO-OWNED AND COLORADO-OPERATED
54 FARMS,".
House Journal, March 17
32 HB23-1008 be amended as follows, and as so amended, be referred to
33 the Committee of the Whole with favorable
34 recommendation:
35
36 Amend the Finance Committee Report, dated February 13, 2023, page 1,
37 strike lines 1 and 2 and substitute:
38
39 "Amend printed bill, page 3, strike lines 20 through 27.
40
41 Page 4 of the printed bill, strike lines 1 through 17.
42
43 Renumber succeeding sections accordingly.
44
45 Page 5 of the printed bill, line 15, after "equipment - " insert
46 "community food consortium duties and responsibilities - ".".
47
48 Page 1 of the report, line 12, strike "PALLET." and substitute "PALLET,".
49
50 Page 5 of the report, strike lines 10 through 12 and substitute:
51
52 "Page 10 of the printed bill, strike lines 2 and 3 and substitute:
53
54 "SECTION 5. In Colorado Revised Statutes, 35-1-117, amend
55 (2)(b)(III), (3)(a) introductory portion, (3)(c)(I), (3)(c)(III), (8)(e)(I), and
56 (9); and repeal (2)(b)(V) as follows:".
1 Page 10 of the printed bill, strike lines 6 through 15 and substitute:".
2
3 Page 5 of the report, line 13, before "(2) (b) (III)" insert "reporting -
4 rules - definitions - repeal.".
5
6 Page 5 of the report, after line 18 insert:
7
8 "(V) This subsection (2) is repealed, effective September 1,
9 2027.".
10
11 Page 6 of the report, strike lines 1 through 4.
12
13 Strike "ELEVEN" and substitute "TEN" on: Page 3 of the report, line 16;
14 Page 3 of the report, line 24; and Page 4 of the report, line 13.
15
16 Page 6 of the report, after line 16 insert:
17
18 "Page 10 of the bill, after line 17 insert:
19
20 "SECTION 7. Appropriation. (1) For the 2023-24 state fiscal
21 year, $337,878 General Fund is appropriated to the department of
22 agriculture. To implement this act, the department may use this
23 appropriation as follows:
24 (a) $88,286 for use by the commissioner's office for personal
25 services, which amount is based on an assumption that the commissioner's
26 office will require an additional 1.0 FTE;
27 (b) $44,411 for use by the commissioner's office for legal
28 services;
29 (c) $205,181 for use by the agricultural markets division for the
30 community food access program, which amount is based on an
31 assumption that the department will require an additional 1.8 FTE.
32 (2) For the 2023-24 state fiscal year, $44,411 is appropriated to the
33 department of law. This appropriation is from reappriopriated funds
34 received from the department of agriculture under subsection (1)(b) of
35 this section. To implement this act, the department of law may use this
36 appropriation to provide legal services for the department of agriculture."
37 (3) For the 2023-24 state fiscal year, $162,477 is appropriated to
38 the department of revenue for use by the taxation business group. This
39 appropriation is from the general fund. To implement this act, the division
40 may use this appropriation as follows:
41 (a) $64,862 for personal services related to taxation services,
42 which amount is based on an assumption that the division will require an
43 additional 0.7 FTE;
44 (b) $7,615 for operating expense related to taxation services; and
45 (c) $90,000 tax administration IT system (gentax) support.".
46
47 Renumber succeeding section accordingly.".
48
49 Page 6 of the report, after line 20 insert:
50
51 "Page 1 of the bill, line 107, strike "AND".
52
53 Page 1 of the bill, line 109, strike "INCENTIVES." and substitute
54 "INCENTIVES, AND MAKING AN APPROPRIATION.".".
55
56

House Journal, March 17
51 Amendment No. 1, Appropriations Report, dated March 17, 2023, and
52 placed in member's bill file; Report also printed in House Journal, March
53 17, 2023.
54
55
1 Amendment No. 2, Finance Report, dated February 13, 2023, and placed
2 in member's bill file; Report also printed in House Journal, February 14,
3 2023.
4
5 Amendment No. 3, by Representative Weissman:
6
7 Amend the Appropriations Committee Report, dated March 17, 2023,
8 page 2, strike line 35.
9
3 10 Page 3 of the Appropriations Committee Report, strike lines 1 through
11 and substitute:
12
13 "Page 6 of the Finance Committee Report, strikes lines 17 through 20,
14 and substitute:
15
16 "Page 1 of the bill, strike lines 103 through 109 and substitute
17 "COLORADO TAXABLE INCOME IN AMOUNTS EQUAL TO THE BUSINESS
18 MEALS FEDERAL ITEMIZED DEDUCTION, CREATING A TAX CREDIT TO
19 SUPPORT THE SMALL BUSINESS RECOVERY AND RESILIENCE GRANT
20 PROGRAM, AND MAKING AN APPROPRIATION.".".
21
22 As amended, ordered engrossed and placed on the Calendar for Third
23 Reading and Final Passage.
24

House Journal, March 17
44 Amend printed bill, page 4, strike lines 18 through 27.
45
46 Page 5, strike lines 1 through 11.
47
48 Renumber succeeding sections accordingly.
49
50 The amendment was declared lost by the following roll call vote:
51
52 YES 17 NO 38 EXCUSED 10 ABSENT
53 Amabile E English E Lindstedt N Sirota N
54 Armagost Y Epps N Luck Y Snyder N
55 Bacon N Evans Y Lukens N Soper Y
1 Bird N Frizell Y Lynch Y Story N
2 Bockenfeld Y Froelich N Mabrey N Taggart Y
3 Boesenecker N Garcia N Marshall Y Titone N
4 Bottoms Y Gonzales-Gutierrez E Martinez Y Valdez N
5 Bradfield Y Hamrick N Mauro N Velasco N
6 Bradley Y Hartsook E McCormick N Vigil N
7 Brown N Herod E McLachlan N Weinberg E
8 Catlin E Holtorf Y Michaelson Jenet N Weissman N
9 Daugherty N Jodeh N Ortiz N Willford N
10 DeGraaf Y Joseph N Parenti N Wilson Y
11 deGruy Kennedy N Kipp N Pugliese E Winter T. Y
12 Dickson N Lieder N Ricks N Woodrow N
13 Duran N Lindsay E Sharbini E Young N
14 Speaker N

Senate Journal, April 24
Amend reengrossed bill, page 3, after line 16 insert:
"SECTION 2. In Colorado Revised Statutes, 25-20.5-104, add (2.5)
as follows:
25-20.5-104. Functions of division. (2.5) (a) FOR STATE FISCAL YEAR
2023-24, THE GENERAL ASSEMBLY SHALL APPROPRIATE TWO HUNDRED AND
FIFTY THOUSAND DOLLARS TO THE DIVISION FOR THE DIVISION TO PARTNER
WITH A STATEWIDE NONPROFIT ORGANIZATION TO PROVIDE HEALTHY EATING
PROGRAM INCENTIVES AMONG COLORADO'S LOW-INCOME POPULATIONS. THESE
PROGRAM INCENTIVES MUST ATTEMPT TO IMPROVE ACCESS TO FRESH
COLORADO-GROWN FRUITS AND VEGETABLES AMONG COLORADO'S
LOW-INCOME POPULATIONS.
(b) THE STATEWIDE NONPROFIT ORGANIZATION SELECTED BY THE
DIVISION FOR THE PARTNERSHIP DESCRIBED IN THIS SUBSECTION (2.5) SHALL
HAVE EXPERIENCE IN SUPPORTING HEALTHY EATING INCENTIVES PROGRAMS,
SUCH AS PROGRAMS AT LOCAL FARMERS MARKETS, AND EXPERIENCE WITH
COORDINATING HEALTHY EATING PROGRAMS AND FUNDING BETWEEN LOCAL,
STATE, AND FEDERAL PROGRAMS.
(c) IN PROVIDING THE PROGRAM INCENTIVES DESCRIBED IN THIS
SUBSECTION (2.5), BOTH THE DIVISION AND THE NONPROFIT SHALL MINIMIZE
THEIR ADMINISTRATIVE EXPENSES. THE DIVISION SHALL NOT USE MORE THAN
TEN THOUSAND DOLLARS AND THE NONPROFIT SHALL NOT USE MORE THAN FIVE
PERCENT OF THE AMOUNT TRANSFERRED PURSUANT TO SUBSECTION (2.5)(a) OF
THIS SECTION FOR THEIR ADMINISTRATIVE EXPENSES.
(d) THE DIVISION SHALL USE THE FUNDING PROVIDED IN SUBSECTION
(2.5)(a) OF THIS SECTION TO SUPPLEMENT, NOT SUPPLANT, OTHER GENERAL
FUND APPROPRIATIONS TO THE DIVISION.
(e) ALL BUT SEVENTY-SEVEN THOUSAND SEVEN HUNDRED AND FIFTY
TWO DOLLARS OF THE AMOUNT TRANSFERRED PURSUANT TO SUBSECTION
(2.5)(a) OF THIS SECTION MUST BE EXPEND FOR HEALTHY EATING PROGRAM
INCENTIVES AMONG COLORADO'S LOW-INCOME POPULATIONS.
(f) THIS SUBSECTION (2.5) IS REPEALED, EFFECTIVE SEPTEMBER 1,
2025.".

Renumber succeeding sections accordingly.

Page 13, line 7, strike "$337,878" and substitute "$360,413".

Page 13, line 10, strike "$88,286" and substitute "$98,185".

Page 13, after line 12 insert:
"(b) $45,579 for use by the commissioner's office for operating
expenses;".

Page 13, line 13, strike "(b)" and substitute "(c)".

Page 13, line 15, strike "(c) $205,181" and substitute "(d) $172,238".

Page 13, line 17, strike "1.8 FTE" and substitute "2.0 FTE".

Page 13, line 20, strike "(1)(b)" and substitute "(1)(c)".

Page 13, strike lines 23 through 27 and substitute:
"(3) For the 2023-24 state fiscal year, $250,000 is appropriated to the
department of public health and environment for use by the prevention services
division. This appropriation is from the general fund. To implement this act, the
division may use this appropriation for chronic disease and cancer prevention
grants for the purposes specified in 25-20.5-104 (2.5)(a), C.R.S.".

Page 14, strike lines 1 through 4.

Page 1, line 106, after "PROGRAM," insert "PROVIDING FUNDING FOR HEALTHY
EATING PROGRAM INCENTIVES,".
Senate Journal, April 26
Amend reengrossed bill, page 6, strike lines 20 and 21 and substitute:
"SECTION:
(I) (A) FOR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
1, 2024, BUT BEFORE JANUARY 1, 2025, ANY MEMBER OF THE FOOD
CONSORTIUM IS ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS
ARTICLE 22 IN AN AMOUNT EQUAL TO EIGHTY-FIVE PERCENT OF THE AMOUNT
CERTAIN SPENT BY THE MEMBER OF THE CONSORTIUM ON COMPLETING ITS
DUTIES AND RESPONSIBILITIES MINUS ANY AMOUNT AWARDED TO THE MEMBER
OF THE CONSORTIUM PURSUANT TO SECTION 35-1-117 (2) FOR THE COMPLETION
OF ITS DUTIES AND RESPONSIBILITIES;".

Page 6, line 22, strike "(I) ANY" and substitute "(B) FOR INCOME TAX YEARS
COMMENCING ON OR AFTER JANUARY 1, 2025, BUT BEFORE JANUARY 1, 2031,
ANY".

Page 7, after line 1 insert:

"(II) (A) FOR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY
1, 2024, BUT BEFORE JANUARY 1, 2025, ANY PURCHASER OF SMALL FOOD
BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT IS ALLOWED
A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE 22 IN AN AMOUNT EQUAL
TO EIGHTY-FIVE PERCENT OF THE PURCHASE PRICE OF THE RELEVANT SMALL
FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM EQUIPMENT MINUS
THE AMOUNT OF ANY GRANT AWARDED UNDER THE SMALL FOOD BUSINESS
RECOVERY AND RESILIENCE GRANT PROGRAM FOR THE PURCHASE OF THE SAME
SMALL FOOD BUSINESS RECOVERY AND RESILIENCE GRANT PROGRAM
EQUIPMENT.".

Page 7, line 2, strike "(II) ANY" and substitute "(B) FOR INCOME TAX YEARS
COMMENCING ON OR AFTER JANUARY 1, 2025, BUT BEFORE JANUARY 1, 2031,
ANY".

As amended, ordered revised and placed on the calendar for third reading and final
passage.