Colorado 2025 Bills

Temporary Senate Rules

Last action: 2021-01-13 · Senate

Money For Energy Utility Bill Payment Assistance

The bill directs the state treasurer to transfer, on the effective date of the bill, $5 million from the general fund to the energy outreach Colorado low-income energy assistance fund (fund). The Colorado energy office administers the fund for use by Energy Outreach Colorado, which organization provides direct utility bill payment assistance to low-income households. Energy Outreach Colorado must expend the money before June 30, 2021. On or before July 15, 2021, Energy Outreach Colorado is required to report to the Colorado energy office regarding the amount of the transferred money that was disbursed for direct bill payment assistance and the amount returned to the state. The Colorado energy office may audit Energy Outreach Colorado's financial transactions and accounts regarding the money received. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Last action: 2020-12-07 · Senate

Local Authority To Impose Food Delivery Fee Restrictions

The During a declared public health disaster emergency, the bill authorizes counties and municipalities to enact ordinances and resolutions that: Limit the amount of the fee , excluding a fee related to credit card processing, that a third-party delivery service may charge to a retail food establishment in a county or municipality where indoor dining is prohibited at a capacity of at least 50% or below at the discretion of the county or municipality ; Restrict the ability of a third-party food delivery service to reduce the compensation rate or tips paid to a delivery driver or retail food establishment to offset revenue reductions resulting from a fee limit; Require that any fee or commission charged to a retail food establishment be disclosed by the third-party food delivery service to the customer; and Restrict a third-party food delivery service's ability to service, or disclose any information about, service a retail food establishment without the retail food establishment's consent; and consent. Impose civil penalties for a violation of any ordinance or resolution enacted. The bill also immunizes any county or municipality that enacts an ordinance or a resolution as authorized by the bill from liability for economic damage suffered as a result of the ordinance or resolution. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Last action: 2020-12-07 · House

Insurance Premium Tax Payments And Credits

The act: Adjusts how calendar quarter estimates of the tax on insurance premiums are calculated and allows the payment for the first calendar quarter of a year to be adjusted to reflect the claiming of an allowable tax credit or previous estimated payments; Allows a company that has overpaid on its estimated premium tax liability to either apply the overpayment to future estimated payments or claim a refund; Provides that in calculating the amount of a refund, any nonrefundable tax credits claimed by the company are applied to the company's tax liability first, and the amount of the refund cannot exceed the total amount of any additional payments made by the company; Allows a taxpayer to claim a small business recovery tax credit or an affordable housing tax credit against estimated premium tax payments; and Provides for the transfer of small business recovery tax credits among affiliates.(Note: This summary applies to this bill as enacted.)

Last action: 2020-12-07 · House

Grants To Improve Internet Access In P-12 Education

The bill creates the connecting Colorado students grant program (program) to provide grants to local education providers to use in providing broadband service and other technology for increased internet access for students, educators, and other staff. The program is created in the department of education (department). The department reviews applications, and the commissioner of education (commissioner) awards the grants. The department must consult with the office of information technology, the office of economic development, and broadband and education technology experts in reviewing the applications. The bill specifies the required contents of grant applications, the criteria that the department and the commissioner must consider in reviewing and awarding grants, and criteria for prioritizing applicants. The bill creates the connecting Colorado students grant program fund out of which grants are paid. By February 1, 2021, the department must distribute the money appropriated to the department for the 2020-21 budget year for grants. Beginning in July 15, 2021, the department must submit to the state board of education, governor, and education committees of the general assembly a report concerning implementation of the program. By January 10, 2021, the department, in collaboration with the office of information technology and broadband service providers, must develop and make publicly available a list of free or low-cost broadband services and other internet access resources. The program is repealed, effective February 1, 2022. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Last action: 2020-12-07 · House

Emergency Relief Programs For Child Care Sector

The bill creates 2 emergency relief grant programs to allow the state to allocate and quickly distribute money to existing licensed and start-up child care providers (providers) in Colorado. The child care sustainability grant program (sustainability program) is created in the department of human services (department). The purpose of the sustainability program is to provide financial support to licensed providers in Colorado, including those that are in danger of closing as a result of the COVID-19 public health emergency. The department shall develop a formula, criteria, and timeline to allocate grants to eligible providers. A grant award from the sustainability program must range from at least $500 to no more than $35,000. A licensed provider's child care capacity is a key criteria in determining the amount of the grant award. The department shall determine grant award amounts for eligible providers as soon as possible, but no later than January 31, 2021, and distribute the money for grant awards no later than February 28, 2021. The emerging and expanding child care grant program (expansion program) is created in the department. The purpose of the expansion program is to expand access and availability of licensed providers throughout Colorado. The intent of the expansion program is to provide financial assistance to new or existing providers. A grant award from the expansion program must range from at least $3,000 to no more than $50,000. A grant award from the expansion program may be used for costs associated with expansion of an existing provider or to assist with the creation of a new child care program. Costs may include staff training, background check fees, cleaning supplies, educational supplies, and capital or facility improvement costs. The department shall begin the grant award process on or before January 31, 2021. The bill makes an appropriation. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Last action: 2020-12-07 · House

Housing And Direct COVID Emergency Assistance

The bill requires the state treasurer to transfer $44.5 million from the general fund to the housing development grant fund for the purpose of providing emergency housing assistance to individuals and households who have experienced financial need due to the COVID-19 pandemic or second-order effects of the COVID-19 pandemic. The money must be used by June 30, 2021. The bill also creates the emergency direct assistance grant program (program) in the division of housing (division) within the department of local affairs (department) to provide grants to individuals who have experienced financial need due to the COVID-19 pandemic or second-order effects of the COVID-19 pandemic and are ineligible for certain other types of assistance. The bill allows the division to promulgate rules and requires the department to submit a report to legislative committees of reference with jurisdiction over local government and to the governor concerning the program. The bill creates the emergency direct assistance grant program fund (fund) and directs the state treasurer to transfer $5 million from the general fund to the fund for the program. The division must use the money by June 30, 2021. The program is repealed, effective June 30, 2022. The bill requires the state treasurer to transfer $500,000 from the general fund to the eviction legal defense fund for the purpose of providing legal representation to indigent tenants to resolve civil legal matters arising on and after March 1, 2020, concerning an eviction or impending eviction related to the public health emergency caused by the COVID-19 pandemic. The state court administrator must use the money by June 30, 2021. (Note: This summary applies to this bill as introduced.)

Last action: 2020-12-07 · Senate

Qualified Retailer Retain Sales Tax For Assistance

The bill allows a temporary deduction from state net taxable sales for qualifying retailers in the alcoholic beverages drinking places industry, the restaurant and other eating places industry, and the mobile food services industry in the state in order to allow such qualified retailers to retain the resulting sales tax collected as assistance for lost revenue as a result of the economic disruptions due to the presence of coronavirus disease 2019 (COVID-19) in Colorado. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Last action: 2020-12-07 · House

Food Pantry Assistance Grant Program

The bill expands and extends the provisions of the food pantry assistance grant program (grant program) that is currently in law. Current law states that all grants from the grant program must be made on or before December 30, 2020, and allows for grants to food banks and food pantries, including faith-based organizations (eligible entities) . The bill extends this date to February 28, 2021. and also allows food delivery organizations to apply for a grant . The bill states that it is the intent of the general assembly that food purchased through an award from the grant program be purchased and distributed all money awarded by the grant program is expended on or before June 30, 2021. Currently, grant awards through the grant program range from $2,500 to $35,000. The bill no longer caps the grant awards at $35,000. The amount a grant recipient may use for direct and indirect costs expenses is increased from 10% to 50% 20%. Allowable expenses are expanded to include food delivery. In awarding grants to eligible entities, the department of human services shall in no case determine the amount of a grant award on the risk level of the county in which the eligible entity is located, based upon the risk level dial framework established by the department of public health and environment. The repeal date is extended one year, to June 30, 2023. The bill makes an appropriation. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Last action: 2020-12-07 · House

COVID-19 Relief Small And Minority Businesses Arts Organizations

The bill provides funding as follows to support entities impacted by capacity restrictions imposed to address the COVID-19 pandemic: $37 million for direct relief payments to small businesses located in a county that is subject to, and in compliance with, severe capacity restrictions pursuant to a public health order, with payments allocated to the counties for distribution to eligible small businesses, which businesses include restaurants, bars, movie theaters, and fitness and recreational sports centers; $7.5 million for direct relief payments to eligible arts, culture, and entertainment artists, crew members, and organizations, with payments allocated by the creative industries division in the Colorado office of economic development; $6,775,000 $6,780,000 to the department of public health and environment to enable the department to contract with county or district boards of health to provide state funding in lieu of those local government agencies charging annual licensing fees to certain retail food establishments; $1.8 million $1,891,775 to the department of revenue to offset the department's waiver of certain liquor license fees; and $4 million for use by the minority business office in the Colorado office of economic development to provide direct relief payments, grants and loans, and technical assistance and consulting support to minority-owned businesses. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Last action: 2020-12-07 · Senate

Transfer To Make Money Availalbe For COVID-19 Emergency

The controlled maintenance trust fund is designated as part of the state emergency reserve under TABOR, and the governor has twice ordered money from the trust fund to be transferred to the disaster emergency fund to be used for response activities related to COVID-19. The bill requires the state treasurer to transfer $100 million from the general fund to the controlled maintenance trust fund. For this fiscal year, this money will be available to the governor to transfer to the disaster emergency fund for public health and emergency response expenses associated with the COVID-19 pandemic emergency.(Note: This summary applies to this bill as introduced.)

Last action: 2020-12-03 · Senate

Adjournment Sine Die

Last action: 2020-12-02 · House

Disaster Emergency Duration Limit

The bill limits the duration of a state of disaster emergency declared by the governor to 60 days unless the general assembly, by adopting a joint resolution, extends the duration of the state of disaster emergency or authorizes the governor to extend the duration of the state of disaster emergency for a period or subject to conditions specified in the joint resolution.(Note: This summary applies to this bill as introduced.)

Last action: 2020-12-01 · Senate

Emergency Public Health Order Procedural Requirements

The bill requires that a state agency, in issuing an emergency public health order, comply with the procedural requirements set forth in the "State Administrative Procedure Act" (APA) that apply to emergency rules. To extend an emergency public health order beyond the 120-day limit that applies to emergency rules, the agency must comply with the rule-making procedures regarding notice and a hearing, as set forth in the APA.(Note: This summary applies to this bill as introduced.)

Last action: 2020-12-01 · Senate

Recreate Occupational Therapy Practice Act

The bill recreates, with amendments, the "Occupational Therapy Practice Act" (Act), which repealed September 1, 2020. Specifically, the bill: Recreates and extends the Act for 9 years, until 2030; Modifies the legislative declaration and definitions related to the scope of practice of occupational therapy; Designates "occupational therapy consultant", "M.O.T.", "M.O.T./L.", "occupational therapy assistant", "O.T.A.", and "C.O.T.A." as protected titles and clarifies that individuals who legally practice temporarily as occupational therapists in Colorado may use the protected titles; Reorders and amends certain provisions concerning examinations and applications for licensure by occupational therapists and OTAs; Adds certain prohibited behaviors as grounds for discipline; and Removes obsolete language.(Note: This summary applies to this bill as introduced.)

Last action: 2020-12-01 · House

Nonessential Small Business Grant Program

The bill creates the nonessential small business pandemic grant program (program). The program compensates nonessential small businesses for up to 50% of revenue that was lost due to an order or rule issued to address the COVID-19 pandemic that lowered the business's revenues. In connection with creating the program, the bill authorizes small businesses to apply for and use the grant money for any reasonable business expense that helps the small businesses to remain solvent. The office of economic development (office) administers the program and the director of the office is authorized to promulgate rules. The office will consult with the Colorado economic development commission. The rules must: Specify the time frames for applying for grants and distributing grant money; Establish the application form and information needed to apply; Specify the qualifications to be awarded a grant; and Establish accounting categories for operating a small business and within which the grants are required to be spent. A small business needs to follow the application process and be qualified to receive a grant. A small business qualifies for a grant under this section if the small business: Has not declared the type of bankruptcy that results in liquidation of the business; Has been ordered to shut down because of the COVID-19 pandemic within the 90 days before the application is submitted; Has lost revenue because of economic hardship caused by the COVID-19 pandemic. The office must distribute the grant money within 30 days after awarding the grants. The office may use an agent from within or outside state government to administer all or a portion of the program. A grant recipient must submit a report from 60 to 90 days after receiving a grant with the following information: The date the grant was received; The total amount of the grant and the total amount of the grant money spent to date; and Each accounting category within which the grant was spent and the amounts spent within each accounting category. If the first report submitted by the small business does not cover all expenditures, another report is required. By January 1, 2022, the office must submit a summarized report about the program to the business, labor, and technology committee of the senate, the business affairs and labor committee of the house of representatives, and the governor. The program is funded by an appropriation and repeals September 1, 2022. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Small Business Paycheck Protection Loan Program

The bill creates the small business paycheck protection loan program (program). The program provides loans to eligible small businesses that have received a loan from the federal paycheck protection program, created in the federal "Coronavirus Aid, Relief, and Economic Security Act" ("CARES Act") and expanded in the "Paycheck Protection Program and Health Care Enhancement Act", and that continue to face economic hardship due to the COVID-19 pandemic. A loan issued to a small business may not exceed the lesser of 20% of the business's approved federal paycheck protection loan or $100,000. Each loan is deferred until the loan's maturity date and may be forgiven if the small business uses the loan solely for qualified purposes. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Immunity For Small Businesses During COVID-19

The bill establishes immunity from civil liability for small businesses for any act or omission that results in exposure, loss, damage, injury, or death arising out of COVID-19 if the small business attempts in good faith to comply with applicable public health guidelines. The bill is repealed 2 years after the date the governor terminates the state of disaster emergency declared on March 11, 2020. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · Senate

Broadband Infrastructure Access Electric Easement

Under current law, a cooperative electric association with an electric easement on real property is authorized to install or to allow a commercial broadband supplier to install broadband facilities on the real property, subject to notice and procedural requirements. The bill expands the authorization to also apply to either of the following entities with an electric easement: A generation and transmission cooperative electric association; or The federal western area power administration within the United States department of energy.(Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · Senate

Business Exempt From Public Health Order To Close

The bill exempts a business from a public health agency order or executive order requiring businesses to close if: The products sold or services offered by the business are also available at a business that has not been required to cease or limit operations by the order and the open business is operating at a physical location in the area affected by the order; and The business that was required to limit or cease operations complies with any safety precautions that the order requires of businesses that are permitted to continue operations.(Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · Senate

Prohibit Reduction Of School Funding Fiscal Year 2020-21

The bill declares the intent of the general assembly to not reduce the amount of total program funding and the state share of total program funding that was calculated during the 2020 regular legislative session, regardless of changes in the overall student count, the at-risk student count, local property tax revenue, or specific ownership tax revenue during the supplemental appropriations process during the 2021 regular legislative session.(Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Senate Rule Change Committee Remote Public Testimony

Last action: 2020-11-30 · Senate

House Rule Change Committee Remote Public Testimony

Last action: 2020-11-30 · House

Tax Credits For Costs Of COVID-19 School Closures

The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning. The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $7,084 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $7,084 total per taxpayer. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $7,084 for any income tax year, whichever is less; except that the total amount of the credit claimed in the 2020 and 2021 income tax years combined shall not exceed $7,084. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income. A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Emergency Powers Checks And Balances Act

The bill limits the power of the governor and other state and local officials with respect to emergency orders, decrees, regulations, or other mandates (emergency orders) that bind or regulate the public by: Requiring emergency orders that bind, curtail, or infringe the rights of private parties to be narrowly tailored to serve a compelling public health or safety purpose and limited in duration, applicability, and scope in order to reduce any infringement of individual liberty; Stating that state courts have jurisdiction to hear cases challenging the lawfulness of state and local emergency orders, requiring courts to expedite consideration of such challenges so that they are heard within 72 hours of being filed and to apply a strict scrutiny standard of judicial review when reviewing such challenges, and stating further that inequality in the applicability or impact of emergency orders on analogous groups, situations, and circumstances may constitute a ground for a court to invalidate or enjoin an emergency order, or some of its applications, as not narrowly tailored to serve a compelling public health or safety purpose; Allowing only the governor to issue an emergency order that infringes constitutional rights in a nontrivial manner and specifically identifying as constitutional rights the rights to travel, work, assemble, and speak; freedom of religious exercise; the nonimpairment of contract and property rights; freedom from unreasonable searches and seizures; and freedom to purchase lawful firearms and ammunition; Further limiting such infringing emergency orders by: Making an emergency order expire in 7 days unless the general assembly is in a regular legislative session and has at least 15 days to consider and vote to ratify, by a 2/3 supermajority vote, or terminate, by a simple majority vote, the emergency order or the governor calls the general assembly into a special legislative session for the purpose of considering and voting on the emergency order; and If the 7-day expiration does not apply, making any such order expire in 30 days unless: The governor or the general assembly terminates the order sooner; or The general assembly, by a 2/3 supermajority vote, adopts a joint resolution ratifying the order during the 30-day period; Authorizing each house of the general assembly to vote to ratify or terminate emergency orders by remote debate and electronic or other means; and Stating that if, during the pendency of a given emergency, the governor reissues any emergency order or issues another emergency order that is substantially similar to an emergency order that expired without legislative approval or that the general assembly terminated, the reissued or substantially similar emergency order shall not take effect unless the general assembly, by a 2/3 vote of the members of each house, adopts a joint resolution ratifying the emergency order. The bill also states that state and local officials may issue nonbinding recommendations and guidelines that do not include provisions for enforcement or surveillance and that they may help coordinate public and private action to prevent or respond to an emergency. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Tips And Gratuities Tax Deduction

The bill allows a taxpayer to deduct the total amount of tips received by a taxpayer during the 2021 income tax year from the taxpayer's federal taxable income for purposes of calculating the taxpayer's 2021 Colorado taxable income. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

School District Contract Physician For Pandemic

The bill provides noncompetitive grants to school districts and boards of cooperative services that include rural school districts (local education providers) to retain a licensed physician to provide medical assessments and advice and to act as a liaison between the local education provider and state and local public health agencies with regard to implementing health protocols and requirements pertaining to COVID-19, with the goal of stabilizing the learning environment and advocating for the interests of the local education provider and its students and their families. The department of education (department) shall allocate grants in the order requests are received, so long as there are available appropriations; except that the department may prioritize the award of grants to local education providers located in counties that are experiencing high or rising levels of COVID-19 or that are managing significant or complex exposure and quarantine protocols for students or staff. The term of the physician contracts must not exceed 30 days following the expiration of the governor's executive orders and any school-related public health agency order or protocols related to the COVID-19 pandemic. The department may award grants of up to $50,000 per local education provider or group of providers, up to a cap of one million dollars. The bill gives the commissioner of education discretion, as specified in the bill, relating to the award of grants. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Legislative Oversight Of Governor Emergency Powers

Last action: 2020-11-30 · Senate

Repeal Certain Portions of House Bill 20-1420

The bill repeals the earned income tax credit available for income tax years commencing on or after January 1, 2021, for taxpayers filing with an individual taxpayer identification number. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Implementation Of 2020 Legislation

Senate Bill 20-205, enacted in 2020, required each employer with 16 or more employees to provide paid sick leave to employees beginning January 1, 2021, and every employer to provide paid sick leave beginning January 1, 2022. This bill delays each of these requirements by one calendar year. The amount of wages paid to an individual employee on which an employer is required to pay premiums into the unemployment compensation fund is scheduled to increase in the calendar year beginning January 1, 2021, and each year thereafter pursuant to Senate Bill 20-207, enacted in 2020. This bill delays the first increase until the calendar year beginning January 1, 2022, and delays each subsequent increase thereafter by one year. Senate Bill 20-207 also prohibited the division of unemployment insurance in the department of labor and employment from assessing a solvency surcharge against employers to be paid into the unemployment compensation fund for the calendar years 2021 and 2022. This bill extends this prohibition through the calendar year 2023. Senate Bill 20-215, enacted in 2020, required that the health insurance affordability enterprise assess and collect fees from health insurance carriers each year starting in 2022. This bill delays the assessment and collection of the fees by one calendar year. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Termination Governor Authority Under State Of Disaster Emergency

Last action: 2020-11-30 · Senate

Tax Credit Unpaid Rental Payments

The bill creates a temporary income tax credit for landlords in an amount equal to the amount of rental payments owed, but not paid, to a landlord by persons who, if not for a governmental moratorium, the landlord would have initiated an action against to terminate their tenancy, other estate at will, or lease due to the late payment of rental payments. Any part of the income tax credit that is not used may be carried forward for a 5-year period but may not be refunded.(Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Tax Credits For Costs Of COVID-19 School Closures

The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 consecutive weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning. The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $2,000 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $2,000 per qualified child. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 consecutive weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $2,000 for any income tax year, whichever is less. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income. A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Tax Credits For Costs Of COVID-19 School Closures

The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning . The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $1,000 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $1,000 per qualified child and shall not exceed $3,000 total per taxpayer. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $3,000 for any income tax year, whichever is less; except that the total amount of the credit claimed in the 2020 and 2021 income tax years combined shall not exceed $3,000. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income . A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Tax Credits For Costs Of COVID-19 School Closures

The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning . The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $750 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $750 per qualified child and shall not exceed $2,500 total per taxpayer. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $2,500 for any income tax year, whichever is less; except that the total amount of the credit claimed in the 2020 and 2021 income tax years combined shall not exceed $2,500. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income. A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

County Authority During Declared Disaster

The bill permits the majority of the board of county commissioners of any county (board), by adoption of a resolution, to reject all or any portion of a disaster emergency order applying to the county that has been issued by the governor under the governor's emergency management powers. Upon the enactment by the board of such a resolution, the order that is the subject of the resolution, or any portion of the order that is discussed in the resolution, has no legal force and effect within the unincorporated portions of the county. The bill requires the board to notify the governor and any affected state agencies of the adoption of such resolution. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · Senate

Remote Instruction Family Stipend Program

The bill creates the remote instruction family stipend program (program) within the department of revenue (department). The program provides stipends to the parents of students who participate in remote instruction as a result of the COVID-19 pandemic. The parent must use the stipend to cover education-related expenses for the student, which may include child care. The bill establishes eligibility criteria for receiving a stipend and requires an applicant to submit a sworn affidavit attesting that the applicant meets the criteria and describing the education-related expenses for which the applicant expects to use the stipend. The department must pay a stipend to each applicant, subject to available appropriations. The bill specifies the amount of the stipend. Each parent who receives a stipend must retain for one year the receipts for the services and items that the parent purchases using the stipend. The department must conduct a representative sample audit of the stipend recipients to confirm eligibility and the use of the stipends. The department must bring legal action to recover any amount that is illegally distributed or used for an illegal purpose. The program is repealed, effective July 1, 2023. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · Senate

Disaster Emergency Duration Limits

The bill prohibits the governor from renewing a state of disaster emergency declared in response to any infectious disease, medical, or other health-related situation beyond 30 days, as current law allows, and instead authorizes the general assembly, by adopting a joint resolution, to extend the state of emergency for up to 60 days. The general assembly may continue, by adopting a joint resolution for each extension, to extend a state of disaster emergency for periods of up to 60 days for as long as it deems it necessary to do so. If the general assembly is not scheduled to convene in a regular session when a state of disaster emergency will end as required by the bill, the governor or a 2/3 majority of the members of each house of the general assembly, in accordance with applicable state constitutional provisions, may call the general assembly into an extraordinary session to consider extending the state of disaster emergency. (Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Modify Certain Tax Expenditures In HB 20-1420

Sections 2 and 3 of the bill: Repeal the add back to federal taxable income related to section 2303 of the March 2020 "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act); Repeal the add back to federal taxable income tax related to section 2304 of the CARES Act; Repeal the add back to federal taxable income related to section 2306 of the CARES Act; and Delay an add back to federal taxable income in an amount equal to the deduction for qualified business income for an individual taxpayer who files a single return and whose adjusted gross income is greater than $500,000, and for an individual taxpayer who files a joint return and whose adjusted gross income is greater than $1 million. The delay keeps the provision that the add back is not required for a taxpayer who files a schedule F, profit or loss from farming, or successor form as an attachment to a federal income tax return. Section 4 repeals the section that specifies that for net operating losses incurred after December 31, 2017, the 80% limitation set forth in federal law applies without regard to the amendments made in section 2303 of the CARES Act. Section 5 delays the increase to the earned income tax credit to tax years beginning in 2025. Section 5 also repeals the earned income tax credit that will be available on or after January 1, 2021, to taxpayers filing with an individual taxpayer identification number.(Note: This summary applies to this bill as introduced.)

Last action: 2020-11-30 · House

Gallagher Amendment Residential Assessment Rate

Property tax - residential assessment rate. Based on a residential target percentage that is equal to 45.69%, the act lowers the residential assessment rate from 7.2% to 7.15% for property tax years commencing on and after January 1, 2019, until the next property tax year that the general assembly adjusts the rate.(Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · Senate

Strategic Lawsuits Against Public Participation

Anti Strategic lawsuit against public participation - motions to dismiss - appeal. The act establishes an expedited process for a court to follow in a civil action in which a defendant files a motion to dismiss based upon the fact that the defendant was exercising the defendant's constitutional right to petition the government or of free speech. The act also authorizes an interlocutory appeal of the granting or certain denials of the motion to dismiss.(Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · House

Sunset River Outfitters Licensing

Division of parks and wildlife - licensing of river outfitters - continuation under sunset law. The act implements the recommendation of the department of regulatory agencies' sunset review and report on the licensing of river outfitters by the division of parks and wildlife within the department of natural resources by continuing these functions until September 1, 2028. The act exempts the training of guides, trip leaders, and guide instructors from the authority of the private occupational schools division in the department of higher education. The act requires the parks and wildlife commission, rather than the chief of the Colorado state patrol, to promulgate rules to establish insurance requirements for vehicles used by river outfitters. (Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · Senate

General Fund Transfer To Highway Users Tax Fund

General fund transfer to highway users tax fund for state fiscal year 2019-20. The act requires the state treasurer to transfer $100 million from the general fund to the highway users tax fund on July 1, 2019, for allocation to the state highway fund, counties, and municipalities in accordance with the existing "second stream" allocation formula, which allocates the money as follows: 60% to the state highway fund; 22% to counties; and 18% to municipalities.(Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · Senate

Motor Vehicle Wholesaler Authorized Individuals

Motor vehicle and powersports vehicle sales - licenses - wholesalers. The act limits to 2 the number of individuals who may act as a wholesaler under a single wholesale license.(Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · House

Protect Public Health Firegfighter Safety Regulation PFAS Polyfluoroalkyl Substances

Training and testing restrictions with certain firefighting foams - restriction on sale of certain firefighting foams - notification of chemicals in protective equipment -survey. The act prohibits the use of class B firefighting foam that contains intentionally added perfluoroalkyl and polyfluoroalkyl substances (PFAS foam) for training purposes or for testing firefighting foam fire systems and creates a civil penalty for doing so. The act also creates the "Firefighting Foams Control Act" (act) which: Prohibits the sale of PFAS foam in certain circumstances; Requires manufacturers of PFAS foam to notify sellers of the provisions of the act; Requires manufacturers to disclose whether the personal protective equipment they produce contains perfluoroalkyl and polyfluoroalkyl substances; Allows for the department of public health and environment to request a certificate of compliance from a manufacturer of class B firefighting foam or firefighting personal protective equipment to ensure that those manufacturers are complying with the limitations on the manufacture of PFAS foam as set forth in the act; Creates a civil penalty for violating the provisions of the act; and Requires the department of public health and environment to conduct a survey to determine the amount of PFAS foam currently held, used, and disposed of by fire departments.(Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · House

Enhance School Safety Incident Response Grant Program

Enhance school safety incident response grant program - deadlines - appropriation. The enhance school safety incident response grant program (program) was created in 2018. The act changes dates in the program regarding the application and grant distribution deadlines. The act appropriates $1,150,000 to the department of public safety from the school safety resource center cash fund for the grant program. (Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · Senate

Establish Colorado Fire Commission

Colorado fire commission - creation - powers and duties - repeal - appropriation. The Colorado fire commission (commission) is created in the division of fire prevention and control in the department of public safety. The commission's purpose is to enhance public safety in Colorado through an integrated statewide process focused on the fire service's capacity to conduct fire management and use, preparedness, prevention, and response activities to safeguard lives, property, and natural resources, and increase the resiliency of local and regional communities. The commission is charged with developing an accurate understanding of Colorado's fire problems, reviewing the current emergency fire fund program, evaluating the funding mechanisms for effective response to large fires, assessing the capacity of the state to provide emergency fire support and technical expertise to local communities, developing performance measures of overall response effectiveness, strengthening statewide and regional coordination, developing best practice recommendations related to high-risk occupancies, developing and publishing an assessment of fire treatment costs and cost distribution, developing methodical approaches to Colorado's fire service concerns, and forecasting upcoming funding and resource challenges. The commission may establish task forces to study and make recommendations on specific subjects within the commission's areas of study. The commission is repealed, effective September 1, 2024, and is subject to a sunset review prior to its repeal. The act appropriates $174,183 to the department of public safety for use by the division of fire prevention and control for the implementation of the act. (Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · Senate

Allocate Voter-approved Revenue For Education & Transportation

Retained excess state revenues - public schools, higher education, and roads, bridges, and transit - further allocation. The act is contingent on voters approving a related referred measure to annually retain and spend state revenues in excess of the constitutional spending limit. The act requires 1/3 of this money in the account to be allocated for each of the following purposes: Public schools; Higher education; and Roads, bridges, and transit. The general assembly is required to appropriate the money for public schools and higher education for the state fiscal year after the state retains the revenue under the authority of the voter-approved revenue change. The money appropriated for public schools must be distributed on a per pupil basis and used by public schools only for nonrecurring expenses for the purpose of improving classrooms, and it may not be used as part of a district reserve. The state treasurer is required to transfer the remaining 1/3 of the money to the highway users tax fund (HUTF), and this money is further allocated 60% to the state highway fund, 22% to counties, and 18% to cities and incorporated towns. No more than 85% of the money allocated to the state highway fund may be expended for highway purposes or highway-related capital improvements and at least 15% must be expended for transit purposes or for transit-related capital improvements. (Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · House

CO Water Conservation Board Construction Fund Project

Colorado water conservation board construction fund - project and loan authorizations - appropriations - transfers. The act appropriates the following amounts from the Colorado water conservation board (CWCB) construction fund (fund) to the CWCB or the division of water resources in the department of natural resources for the following projects: Continuation of the satellite monitoring system operation and maintenance, $380,000 (section 1 of the act); Continuation of the Colorado floodplain map modernization program, $500,000 (section 2); Continuation of the weather modification permitting program, $175,000 (section 3); Continuation of the Colorado Mesonet project, $150,000 (section 4); Continuation of instream flow engineering support services, $250,000 (section 5); Acquisition of LIDAR data, $200,000 (section 6); and Technical assistance grants for beneficiaries of the federal "Colorado River Storage Project Act", $200,000 (section 7). The state treasurer will make the following transfers from the fund: Up to $2,000,000 on July 1, 2019, to the litigation fund (section 8); and $2,500,000 on June 30, 2019, to the water supply reserve fund (section 9). Section 10 appropriates $17,500,000 from the fund to the CWCB for continuing implementation of the state water plan as follows: Up to $4,000,000 to support watershed health goals; Up to $3,000,000 to facilitate the development of additional storage, artificial recharge into aquifers, and dredging existing reservoirs; Up to $1,000,000 for agricultural projects; Up to $1,000,000 for grant funding to implement long-term strategies for conservation, land use, and drought planning; Up to $500,000 for grants for water education, outreach, and innovation efforts; Up to $1,500,000 for environmental and recreational projects; Up to $1,000,000 to provide continued funding for the alternative agricultural grant program; and Up to $5,500,000 to fund updates to basin implementation plans, improve basin data collection and metrics for tracking state water plan implementation, and for use of the data for future updates of the state water plan. Section 11 authorizes the CWCB to make loans up to $15,150,000 from the fund for the Walker recharge project, a water supply retiming effort that uses the alluvial aquifer of the South Platte river to increase irrigation opportunities for agricultural production. Current law: Makes money appropriated for use in Republican river matters available until June 30, 2019; section 12 extends availability until the money is fully expended; Authorizes and directs the state treasurer to transfer $200,000 from the fund to the feasibility study small grant fund; section 13 makes this an annual obligation on July 1 of each year and increases the transfer cap to $500,000 in order to restore the unencumbered balance in the fund up to $500,000; and Creates the flood and drought response fund; section 14 authorizes and directs the state treasurer to annually transfer money on July 1 of each year from the fund to the flood and drought response fund to restore the unencumbered balance in the flood and drought response fund to $500,000. Section 15 changes a continuing annual transfer established in statute of $10 million from the severance tax perpetual base fund to the fund for implementation of the state water plan to a single transfer of $10 million on July 1, 2019. (Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · Senate

Board Of Pharmacy Regulate Pharmacy Technicians

Pharmacy technicians - regulation by state board of pharmacy - certification - provisional certification - criminal history record checks - renewal - continuing education - unprofessional conduct - discipline - supervision by pharmacist - authorized activities - sunset review - appropriation. The act requires pharmacy technicians practicing in Colorado on or after March 30, 2020, to obtain a certification from the state board of pharmacy (board). An applicant for certification by the board must provide proof of certification by a board-approved, nationally recognized organization that certifies pharmacy technicians and must either submit to a criminal history record check in the form and manner determined by the board by rule or provide evidence of submitting to a criminal history record check at the time of hire or as a condition of national certification as a pharmacy technician. If an applicant is not certified by a national certifying organization at the time of application for state certification, the board may grant a provisional certification to the applicant to allow the applicant up to 18 months or, if granted a hardship extension, an additional period determined by the board, to obtain national certification. A provisional certification is not renewable, and if the provisional certificant fails to obtain the national certification within the 18-month period or extended period granted by the board, the provisional certification expires and the person cannot practice as a pharmacy technician until the person satisfies all requirements for certification by the board. To renew a certification, in addition to board requirements for renewal, a pharmacy technician must satisfy renewal and continuing education requirements of the national accrediting organization that certified the pharmacy technician. Similar to pharmacists and interns, a pharmacy technician certified by the board is subject to the jurisdiction of the board and to discipline by the board for engaging in unprofessional conduct. The act maintains the limitation on the number of interns and pharmacy technicians that a pharmacist may supervise but specifies that if the pharmacist is supervising 3 or more pharmacy technicians, a majority of the pharmacy technicians must be certified and all others must hold a provisional certification. The regulation of pharmacy technicians by the board is subject to the same sunset review that applies to the board and its functions in regulating the practice of pharmacy. $183,063 is appropriated from the division of professions and occupations cash fund to the department of regulatory agencies (DORA) to implement the act, of which $15,545 is reappropriated to the department of law for legal services for DORA. Additionally, $128,188 is appropriated from the Colorado bureau of investigation identification unit fund to the department of public safety for use by the biometric identification and records unit to perform criminal history record checks. Specified provisions of the act are contingent upon House Bill 19-1172 becoming law. (Note: This summary applies to this bill as enacted.) Read More

Last action: 2019-06-03 · House