Under current law, an evaluation report and all public records used in preparing the evaluation report for licensed education personnel (personnel) are confidential and available only to the personnel being evaluated, to the duly elected official and appointed public officials who supervise the personnel's work, and to a hearing officer conducting a hearing or a court of appeals reviewing a decision of the board of education. The act extends the confidentiality of evaluation reports and public records that are used in preparing the evaluation reports to all teachers, principals, administrators, special service providers, and education support professionals. APPROVED by Governor April 19, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The following requirements are repealed, as they are duplicative of an annually required inventory of unused state-owned real property prepared by the department of personnel: The requirement that each state agency and state institution of higher education annually submit to the capital development committee (committee) a list of all nondeveloped real property owned by or under the control of the agency or institution (nondeveloped real property list); The requirement that the committee include the information from the nondeveloped real property list in an annual report; and The requirement that the division of housing within the department of local affairs post a link to the report on the division's website. APPROVED by Governor April 19, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data. The act requires the department to update the GIS database within 30 days after receipt of updated or corrected information from a local taxing jurisdiction, provide a reasonably convenient method for a local taxing jurisdiction to report an error in the GIS database data, and ensure that the jurisdictional boundaries and tax rates data is at least 95% accurate. APPROVED by Governor April 19, 2024 EFFECTIVE April 19, 2024(Note: This summary applies to this bill as enacted.)
The act requires local taxing jurisdictions, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax. The act prohibits local taxing jurisdictions from requiring additional reporting information from an accommodation's intermediary. The act also prohibits a local taxing jurisdiction that has passed an applicable marketplace facilitator law from auditing a marketplace facilitator for sales facilitated by the marketplace at any time other than when the marketplace facilitator is filing tax returns with the local taxing jurisdiction. The act does not prohibit a local taxing jurisdiction from requesting information maintained by an accommodation's intermediary that is in connection with an audit related to a local lodging tax or from requesting and obtaining additional information or data from a marketplace facilitator or accommodation's intermediary to be provided on a voluntary basis or prohibit a home rule municipality, for purposes unrelated to the administration of local taxes, from passing an ordinance regulating a marketplace facilitator or an accommodation's intermediary, including an ordinance governing the issuance of information or data by a marketplace facilitator or accommodation's intermediary to the home rule city. APPROVED by Governor April 19, 2024 EFFECTIVE January 1, 2025(Note: This summary applies to this bill as enacted.)
The act increases the monetary cost cap at or below which the department of transportation (department) may undertake public projects outside of a competitive bidding process (project cost cap) from $250,000 to $300,000. The department may thereafter annually adjust the project cost cap for inflation, defined as the annual percentage change in the United States department of transportation and federal highway administration's national highway construction cost index or a successor index, and may round the adjusted amount upward to the nearest $5,000. The department must publish this adjusted project cost cap on its website. The act also requires the department to report annually on highway maintenance projects that it completes that cost no more than the project cost cap, including reporting on efficiencies achieved by increasing the project cost cap. APPROVED by Governor April 19, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
With limited exceptions, current law limits the number of service retirees that a state college or university or an employer in the school or Denver public schools division of the public employees' retirement association (PERA) can hire without a reduction in the service retirees' benefits to 10 service retirees when an employer determines there is a critical shortage of qualified candidates. The act allows an employer to hire such service retirees when the employer determines there is a need. In addition, the act authorizes an employer in the school or Denver public schools division with a student enrollment above 10,000 to hire, without a reduction in service retirees' benefits, an additional service retiree for each 1,000 students enrolled above 10,000. An employer with 10,000 students or less will continue to be allowed to hire 10 service retirees. A service retiree hired under the provisions of the bill may receive salary without a reduction in benefits for a maximum of 6 consecutive years from the date the service retiree began post-service retirement employment. The act requires an employer in the school or Denver public schools division to provide PERA with a list of all employed service retirees by September 1 of an applicable calendar year and requires PERA to submit a report to the general assembly every 5 years beginning on or before December 1, 2025, regarding the employment after service retirement allowances. APPROVED by Governor April 19, 2024 EFFECTIVE July 1, 2024(Note: This summary applies to this bill as enacted.)
The act clarifies that the department of early childhood (department) may use the remaining money annually appropriated from the preschool programs cash fund (fund) to provide additional preschool services for children who are in low-income families or who meet at least one qualifying factor and to provide services for the furtherance of the universal preschool program. The act prohibits the general assembly from appropriating the full balance of the fund prior to the start of a state fiscal year. The unappropriated balance in the fund is the reserve. The department may submit a request for a supplemental appropriation from the reserve to the joint budget committee. APPROVED by Governor April 18, 2024 EFFECTIVE April 18, 2024(Note: This summary applies to this bill as enacted.)
Current law requires the general assembly to appropriate or transfer money to the mill levy equalization fund (fund) for institute charter school (institute) funding. The act repeals the fund. For the 2024-25 budget year and each budget year thereafter, the general assembly shall appropriate money from the general fund or the state education fund to the state charter school institute to fund full mill levy equalization for all institute charter schools. Appropriations made in the annual general appropriation act for the 2024-25 state fiscal year to the department of education for use by the state charter school institute are adjusted as follows: The cash fund appropriation from the fund for institute mill levy equalization is decreased by $735,000; The reappropriated funds appropriation from the fund for institute mill levy equalization is decreased by $49,220,696; The general fund for institute mill levy equalization is decreased by $22,000,000; and The cash funds appropriation from the state education fund for institute mill levy equalization is increased by $22,000,000. APPROVED by Governor April 18, 2024 EFFECTIVE April 18, 2024(Note: This summary applies to this bill as enacted.)
Under existing law, the appropriation to the university of Colorado for fee-for-service contracts for health services is reduced by a certain amount of additional medicaid reimbursements and payments received by the state pursuant to the federal"Families First Coronavirus Response Act" (additional medicaid payments) through December 31, 2024. The act continues this provision until July 1, 2026. As additional medicaid payments are phased out, the general fund appropriation to the university of Colorado for fee-for-service contracts is increased. The act exempts the increased general fund appropriations in the 2024-25 and 2025-26 state fiscal years made as a result of the phased out additional medicaid payments from the required annual increase in student financial assistance. The act reduces the appropriation to the department of higher education for the 2024-25 state fiscal year for need-based grants by $2,273,392. APPROVED by Governor April 18, 2024 EFFECTIVE April 18, 2024(Note: This summary applies to this bill as enacted.)
Current law requires that annual appropriations for student financial assistance increase by at least the same percentage as the aggregate percentage increase of all general fund appropriations to institutions of higher education. The act creates a limited exception for appropriations that are less than $2 million that are made through legislation other than the general appropriation act or supplemental appropriations acts. APPROVED by Governor April 18, 2024 EFFECTIVE April 18, 2024(Note: This summary applies to this bill as enacted.)
Under current law, the money in the educator licensure cash fund (cash fund) is continuously appropriated through fiscal year 2023-24. The act extends the continuous appropriation authority to fiscal year 2029-30. On or before November 1, 2029, the department of education shall report to the education committees of the house of representatives and the senate and the joint budget committee concerning the revenue credited to, and expenditures from, the cash fund and shall make a recommendation whether the continuous appropriation authority should be maintained. APPROVED by Governor April 18, 2024 EFFECTIVE April 18, 2024(Note: This summary applies to this bill as enacted.)
The act delays a $20 million transfer from the marijuana tax cash fund to the public school capital construction assistance fund from June 1, 2024, to June 1, 2026. The act reduces the appropriation to the department of education from the public school capital construction assistance fund for the 2024-25 state fiscal year by $20 million. APPROVED by Governor April 18, 2024 EFFECTIVE April 18, 2024(Note: This summary applies to this bill as enacted.)
