The bill requires the executive director to rebate $1,846,400,000 from the general fund to qualified individuals through income tax returns for the 2022 income tax year, which rebate amount is an estimate of the general fund surplus for the state fiscal year 2021-22. The rebates will be made to qualified individuals in the same manner as if the general fund surplus was excess state revenues under the Taxpayer's Bill of Rights being refunded through the 6-tiered sales tax refund mechanism.(Note: This summary applies to this bill as introduced.)
For 7 years beginning on January 1, 2023, the bill creates a sales and use tax exemption for the sale, storage, use, or consumption of an aircraft used or purchased for use in interstate or intrastate commerce by an on-demand air carrier. An on-demand air carrier is an entity authorized by the federal aviation administration to operate an aircraft to transport people or property in compliance with the administration's certification and operations requirements. The aeronautics division in the department of transportation is required to provide the state auditor with any available information that would assist the state auditor's measurement of the effectiveness of the exemption. The bill specifies that a statutory town, city, or county may exempt the same items only by express inclusion of the exemption in its initial sales tax ordinance or resolution or by amendment thereto and also that the exemptions do not apply to the tax imposed by a special district or other limited purpose governmental entity. (Note: This summary applies to this bill as introduced.)
Section 1 of the bill creates the timber industry workforce development program (internship program) in the Colorado state forest service (forest service) to provide incentives to timber businesses to hire interns through partial reimbursement of the costs to such businesses of hiring interns. Not later than January 1, 2023, the forest service is required to promulgate policies, procedures, and guidelines for administering the internship program. The bill specifies minimum components of the policies, procedures, and guidelines. Subject to available appropriations, the forest service may reimburse a qualified timber business an amount not to exceed 50% of the actual cost to the business to employ the intern. The actual cost includes the wages paid to the intern, a reasonable allocation of fixed overhead expenses, and all incidental costs directly related to the internship. Based on the annual appropriation for the internship program, the forest service shall determine how many internships may be approved, the amount of reimbursement per internship, and whether a timber business may be reimbursed for more than one intern in the same fiscal year. However, no timber business may be reimbursed for more than 3 internships in the same fiscal year. Under current law, for fiscal years commencing on or after July 1, 2008, but prior to the fiscal year commencing on July 1, 2020, and for fiscal years commencing on or after July 1, 2021, but prior to the fiscal year commencing on July 1, 2026, all sales, storage, and use of wood from salvaged trees in Colorado that were killed or infested by mountain pine beetles or spruce beetles, including but not limited to products such as lumber, furniture built from the salvaged trees, and wood chips or wood pellets generated from the salvaged trees, are exempt from the state sales and use tax. For fiscal years commencing on or after July 1, 2022, but prior to the fiscal year commencing on July 1, 2026, section 2 extends this exemption to include all sales, storage, and use of wood harvested in Colorado that is sold on a retail basis, including but not limited to products such as lumber, furniture built from such wood, wood chips or wood pellets generated from such wood, and wood from salvaged trees in Colorado that were killed or infested by mountain pine beetles or spruce beetles. For income tax years commencing on or after January 1, 2021, but prior to January 1, 2027, section 3 allows a timber business doing business in Colorado to claim a credit against the state income tax for 20% of the costs incurred by the taxpayer in purchasing mechanized equipment, certain vehicles, and equipment infrastructure used in the production of wood products, not to exceed $10,000 for the aggregate of all such qualifying items purchased in any one income tax year. The bill specifies additional requirements concerning the administration of the tax credit.(Note: This summary applies to this bill as introduced.)
The bill creates the healthy school meals for all program (program) in the department of education (department) to reimburse school food authorities for free meals provided to students who are not eligible for free or reduced-price meals under the federal school meals programs. The program begins operating in the 2023-24 budget year, subject to the state being selected to participate in the federal demonstration project to use medicaid eligibility to identify students who are eligible for the federal school meals programs (demonstration project). A school food authority that chooses to participate in the program (participating school food authority) must: Provide free meals to all students enrolled in the public schools that the participating school food authority serves; Provide to the department annual notice of participation; and Maximize the amount of federal reimbursement by participating in the federal community eligibility provision to identify students who are eligible for the federal school meals programs. The amount of reimbursement distributed pursuant to the program is equal to the federal free reimbursement rate multiplied by the total number of meals served, minus any other federal or state reimbursement the school food authority receives for providing meals. The bill requires the department to: Participate in the federal community eligibility provision for the state as a whole, if that option is available; and Apply to participate in the demonstration project. Under the bill, a participating school food authority that creates a parent and student committee to advise on food purchasing (advisory committee) is eligible to receive a local food purchasing grant (grant) to purchase Colorado grown, raised, or processed products for school meals. Each eligible participating school food authority must comply with reporting requirements. The bill establishes the amount of the grants, limits on how the grant money may be spent, and the required membership of the advisory committee. The department must annually review a sample of the invoices for purchases made using grant money to ensure compliance with purchasing requirements. Under the bill, a participating school food authority may receive an additional amount to increase the wages for individuals employed to prepare and serve food. The bill creates the local school food purchasing technical assistance and education grant program (grant program), under which a statewide nonprofit organization distributes grants to promote the purchase of Colorado grown, raised, or processed products by participating school food authorities and to assist participating school food authorities in preparing meals using basic ingredients rather than processed products. The nonprofit organization must report annually to the department concerning implementation of the grant program. The department must submit to committees of the general assembly a biennial report concerning implementation of the program. The department must contract with an independent auditor to conduct a biennial financial and performance audit of the program. The report and the audit must include implementation of the program, implementation of the local food purchasing grants, use of the additional amount for increasing wages, and implementation of the grant program. The bill directs the general assembly to appropriate annually, by line item in the annual appropriation bill, the amount necessary to implement the program, including a specified amount for the grant program. (Note: This summary applies to this bill as introduced.)
The bill allows courts and opposing counsel to raise objections to the use of peremptory challenges with the potential to be based on racial or ethnic bias in criminal cases. The bill provides a list of presumptively invalid reasons for peremptory challenges. Presumptively invalid reasons include: Having prior contact with law enforcement officers; Expressing distrust of law enforcement officers or a belief that law enforcement officers engage in racial profiling; Having a close relationship with an individual who has been stopped, arrested, or convicted of a crime; Residing in certain neighborhoods; Having a child outside of marriage; Receiving state benefits; or Speaking English as a second language. The bill requires appellate courts to hear peremptory challenge cases de novo and review a trial court's factual findings for substantial evidence. (Note: This summary applies to this bill as introduced.)
The bill creates the Colorado recycling and composting infrastructure enterprise (enterprise) within the department of public health and environment (department) to develop and modernize the recycling and composting infrastructure in the state. The enterprise is authorized to issue revenue bonds.The bill creates the Colorado recycling and composting infrastructure enterprise grant program (grant program) within the department to provide grants to eligible entities to: Create new or expand existing recycling, recovery, and composting operations;Create markets for recycled materials, including the use of food service packaging as feedstock in the production of new products; andFacilitate recycling, composting, litter cleanup, and education efforts concerning recycling and composting practices. The bill creates the Colorado recycling and composting infrastructure enterprise board (enterprise board) to administer the grant program and submit an annual report concerning the grant program.The bill creates the Colorado recycling and composting infrastructure enterprise grant program cash fund (cash fund) and requires the enterprise board to award grants from the cash fund.The bill allows the executive board to promulgate rules to implement the grant program and requires the solid and hazardous waste commission (commission) to promulgate rules establishing a process for calculating the rates at which common types of food service packaging are being recycled or composted in the state, based on recently available data. On or before January 1, 2025, the commission must use the process to calculate such rates. Thereafter, the commission must recalculate each rate at least every 2 years. The enterprise board must evaluate the rates and advise the commission regarding their accuracy.The bill requires the enterprise to determine and impose a fee on food service packaging that is initially sold or offered for sale in the state, as follows:On and after January 1, 2022, and until January 1, 2030, the enterprise shall impose a fee in an amount to be determined by the enterprise but which may not exceed three-tenths of a cent on each unit of the food service packaging;On and after January 1, 2030, and until January 1, 2035, if the food service packaging is a type of food service packaging for which the commission has calculated a recycling or composting rate that is less than 50%, the enterprise shall impose a fee in an amount to be determined by the enterprise but which may not exceed six-tenths of a cent on each unit of the food service packaging; andOn and after January 1, 2035, if the food service packaging is a type of food service packaging for which the commission has calculated a recycling or composting rate that is less than 75%, the enterprise shall impose a fee in an amount to be determined by the enterprise but which may not exceed one cent on each unit of the food service packaging. The enterprise shall collect the fee from the distributor that initially sells the food service packaging into the state. All money collected as fees must be deposited into the cash fund.The bill requires the commission to conduct an assessment of the state's recycling and composting infrastructure on or before January 1, 2022, including examining the types of food service packaging being collected, processed, recycled, or composted in the state.The bill creates the stakeholder advisory committee on recycling (advisory committee) in the department of public health and environment (department) and requires the advisory committee to: Conduct a literature review of various policy concepts relating to post-consumer recycled content requirements for packaging; Review rates and time frames in which post-consumer recycled content may be feasibly required for all packaging applications and materials; and Submit a report on or before July 1, 2022, to subject matter committees of the general assembly, which report must include recommendations in subject matter areas in which the advisory committee achieved consensus and note dissenting opinions in subject matters in which the advisory committee failed to achieved consensus. For the 2021-22 state fiscal year, the bill appropriates $139,775 to the department for use by the division of environmental health and sustainability to implement the bill. (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.)
The bill directs the Colorado water conservation board (board), in consultation with the state engineer, to contract with a Colorado institution of higher education (institution) to conduct a study to: Evaluate ways to maximize the beneficial use of water within Colorado and implement the storage recommendations of the Colorado water plan by storing water underground when water is available; Evaluate ways to minimize the amount of water that flows out of Colorado to downstream states, without risking noncompliance with applicable interstate compacts, United States supreme court rulings, other federal law, decreed absolute and conditional water rights, the prior appropriation system, and Colorado's anti-speculation doctrine; Identify: Specific aquifers that are hydrologically and legally available to be used for underground storage and subsequent beneficial use; Sources of revenue that could be used to pay for the underground storage projects; and Planned potential or existing underground storage projects that would meet the objectives identified in the study; Examine the role that various water entities might play in financing and implementing underground storage projects; and Recommend legislative changes needed to implement managed underground storage projects in the identified aquifers. The bill directs the board or the institution to submit a report summarizing the results of the study to the water resources review committee by August 1, 2022, which shall either have legislation drafted to implement the study's recommendations or submit the study along with its own recommendations to the committees of the general assembly with jurisdiction over water resources by January 1, 2023. (Note: This summary applies to this bill as introduced.)
A working group was convened over the 2019 interim pursuant to House Bill 19-1264 to develop proposed statutes to address certain issues affecting the creation, valuation, tax treatment, and stewardship of conservation easements in the state. The bill implements the recommendations of the working group by creating a new state income tax credit (new credit) for certain taxpayers who were denied state income tax credits for conservation easements donated between 2000 and 2013 (original credit) if the federal internal revenue service allowed a federal income tax deduction for the same donation. The amount of the new credit is based upon the amount of the original credit that could have been claimed at the time of the original donation based upon the value of the donation accepted by the internal revenue service. The amount of the new credit is reduced by any amount that was allowed to be claimed against Colorado income tax or otherwise reinstated to the claimant of the original credit. The new credit is not refundable but may be carried forward or transferred in the same manner as original credits. New credits allowed count against a portion of the existing cap on the total amount of original conservation easement credits that may be claimed each year. The department of revenue is required to make information about the new credit available online. The bill establishes a process for applying to the division of conservation to claim the new credit. If the original credit that was denied was transferred to another taxpayer as transferee, the bill provides a process for all parties to the transaction to submit a mutual application to claim the new credit or, if there is objection, an ombudsman process to resolve disputes about the distribution of the credit. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
The bill prohibits a state, county, or local government agency, or any person acting on behalf of the state, county, or local government agency, from ordering persons participating in a protest or demonstration (protest) to disperse, or from deeming the protest unlawful, unless the persons participating in the protest are acting in concert to pose an imminent threat to use force or violence to cause personal injury or significant property damage.(Note: This summary applies to this bill as introduced.)
Beginning January 1, 2022, the bill requires a health insurance carrier (carrier) that offers an individual health benefit plan in this state to offer a Colorado option plan in the Colorado counties where the carrier offers the individual health benefit plan. The commissioner of insurance (commissioner) is required to develop and implement a Colorado option plan that must: Be offered to Colorado residents who purchase health insurance in the individual market; Implement a standardized plan that: Allows consumers to easily compare health benefit plans; and Provides first-dollar, predeductible coverage for certain services; Include the essential health benefits package; Provide different, specific levels of coverage; Include a hospital reimbursement rate formula; Require hospital participation; Require a minimum medical loss ratio of 85%; and Require carriers and pharmacy benefit management firms to pass rebate savings through to consumers and document the savings and pass-through in a form and manner determined by the commissioner. The Colorado option advisory board (board) is created to advise and make recommendations to the commissioner on all aspects of the Colorado option plan. The bill authorizes the commissioner to promulgate rules to develop, implement, and operate the Colorado option plan, including: Expanding the Colorado option plan to the small group market; Establishing a hospital reimbursement rate formula; and Requiring carriers to offer the Colorado option plan in specific counties. If a hospital refuses to participate in the Colorado option plan, the department of public health and environment may issue a warning, impose fines, or suspend, revoke, or impose conditions on the hospital's license. The commissioner, in consultation with the board, is required to evaluate the Colorado option plan beginning July 1, 2024, and each year thereafter. (Note: This summary applies to this bill as introduced.)
The Legislative Oversight Committee Concerning the Treatment of Persons with Mental Health Disorders in the Criminal and Juvenile Justice Systems. The bill implements various recommendations of the legislative oversight committee concerning the treatment of persons with mental health disorders in the criminal and juvenile justice systems regarding juveniles who have committed sex offenses, including: Specifying that if a juvenile who is moving to Colorado would be otherwise required to register on Colorado's sex offender registry (registry) but the juvenile's duty to register in another state has been terminated by a court order, then the juvenile is not required to register or petition the court for removal from the registry; Expanding judicial discretion at the time of sentencing to exempt from registration or require juveniles to register for all first offense registerable juvenile sex crimes if a sex offender management board evaluator recommends exemption and the juvenile is otherwise statutorily eligible; Adding language to adult and juvenile provisions that currently reference only crimes defined as "unlawful sexual behavior" to also include convictions and adjudications for nonsexual crimes where there has been, pursuant to statute, a judicial finding of an underlying factual basis involving unlawful sexual behavior; Creating a process for the court to reconsider its ruling on whether to require registration if new information is discovered after the court made its initial ruling; Adding a requirement for the court to issue a ruling or set a mandatory hearing no later than 14 days before the end of each juvenile's sentence concerning a juvenile's ongoing duty to register; Changing the current law that allows the Colorado Bureau of Investigation (CBI) to inform the requesting party if a person is on the registry so that the CBI may release information about a juvenile only under certain restrictions; Requiring the CBI to collect data on the number of times information is requested and released concerning juveniles on the registry; Creating a new unclassified misdemeanor for members of the public who submit a false statement to the CBI for purposes of obtaining juvenile registry information or who use such information in a prohibited manner; Updating current law regarding the posting of information on the registry to the internet to specifically exclude juveniles; Clarifying that a local law enforcement agency may not release or post on its website information regarding juveniles on the registry; Changing current law that requires lifetime registration for an adult who has more than one adjudication as a juvenile so that juvenile adjudications alone may not trigger mandatory lifetime registration; and Updating language in the Colorado crime victim rights act to clarify victim rights when a petition or motion is made to terminate sex offender registration.(Note: This summary applies to this bill as introduced.)
Transportation Legislation Review Committee. The bill creates the foster children's driver education grant program (program) in the state department of human services (state department) to reimburse county departments of human or social services (county departments) for costs paid to private driving schools for providing driving instruction to persons in the custody of the county department who are at least 15 years and less than 18 years of age. The state department shall administer the program and award grants to county departments. On or before December 1, 2020, the state board of human services (state board) shall promulgate rules for the administration of the program. On or before November 1, 2021, and on or before January 1 each year thereafter, each county department that receives a grant through the program shall submit a report to the state department. At a minimum, the report must include the information required by rules promulgated by the state board. On or before January 1, 2021, and on or before January 1 each year thereafter for the duration of the program, the state department shall submit a summarized report to the appropriate reference committees of the general assembly. At a minimum, the report must include the information submitted to the state department by county departments. The program is repealed, effective September 1, 2030. Before the repeal, the program is scheduled for a sunset review by the department of regulatory agencies. The bill states that the program does not create any liability on behalf of a county department for contracting with a private driving school to provide driving instruction or for an injury alleged to have occurred while a person in the custody of the state department receives driving instruction from a private driving school, the cost of which instruction may be reimbursed to the county department from the program. The bill states that a certified court order is sufficient to establish the legal name, identity, date of birth, lawful presence in the United States, or Colorado residency of a person who is in the custody of the state department, is at least 15 years and less than 18 years of age, and is applying for a driver's license. (Note: This summary applies to this bill as introduced.)
