CO HB1323

Extends the Special Olympics Colorado voluntary tax contribution designation on state income tax returns indefinitely, removing the previous expiration date of January 1, 2020, and changing the start date to January 1, 2019.

Eliminates the sunset provision for the Special Olympics Colorado fund, making it a permanent voluntary contribution program that only appears on tax returns if minimum statutory contribution requirements are met.

Creates a Special Olympics Colorado special license plate available beginning January 1, 2021, with a one-time $25 fee plus regular vehicle registration taxes and fees.

Requires applicants for the special license plate to provide a certificate of donation ($60-$100 range) to a Colorado-based nonprofit organization that has existed for 40+ years and provides year-round sports training for children and adults with intellectual disabilities.

Mandates that all donations received for the license plate must be spent in Colorado to support athletes with intellectual disabilities, and allows the department to stop issuing plates if fewer than 3,000 are issued by July 1, 2025.