CO HB1105

Reestablishes the voluntary contribution designation for the Make-A-Wish Foundation of Colorado fund on state individual income tax return forms, which was previously removed for failing to meet statutory minimum contribution requirements.

Requires the Colorado state individual income tax return form to include a line allowing taxpayers to voluntarily designate contributions to the Make-A-Wish Foundation of Colorado fund beginning the tax year immediately following executive director certification that a line is available.

Allows the Make-A-Wish Foundation of Colorado fund to be placed in the tax check-off queue if necessary due to the number of funds appearing on the form at the time of reestablishment.

Treats the reestablished Make-A-Wish Foundation fund as creating a new voluntary contribution "for the first time" for purposes of queue placement and ordering, notwithstanding other statutory provisions.

Changes the repeal date of Part 36 from January 1, 2018 to the sixth income tax year following the year in which the Executive Director certifies a line is available for the Make-A-Wish Foundation fund.