Recent changes to the federal income tax code significantly increased the amount of business-related expenses that may be deducted for federal income tax purposes as follows:Expanded the business interest deduction limitation pursuant to section 163 (j) of the internal revenue code (IRC) by adding back depreciation, amortization, and depletion for calculation of adjusted taxable income and determination of the deduction base, resulting in many taxpayers, especially capital intensive businesses, being able to deduct a larger portion of their business interest expense; Expanded the bonus depreciation deduction pursuant to section 168 (k) of the IRC by permanently restoring the 100% first-year bonus depreciation deduction for 'qualified property' acquired and placed in service on or after January 20, 2025;Created an elective 100% depreciation deduction in section 168 (n) of the IRC for 'qualified production property', which is property largely tied to manufacturing, production, or refining facilities and that would not otherwise qualify for section 168 (k) bonus depreciation; andCreated a new section 174A of the IRC that allows taxpayers to immediately deduct domestic research and experimental expenditures paid or incurred during the taxable year, rather than requiring such costs to be capitalized and amortized over time. Because the state income tax is imposed on federal taxable income, these changes to the definition of federal income also exclude these business-related expenses from state income taxation. The bill reverses these changes to the federal tax code for purposes of the state income tax code and creates a new tax credit using the resulting revenue. Sections 2 and 4 of the bill provide, for income tax years commencing on or after January 1, 2027, that individual and corporate state income taxpayers must add the following to their federal taxable income for purposes of applying the state income tax: An amount equal to the federal deduction claimed by the taxpayer for business interest pursuant to the limitation in section 163 (j) of the IRC to the extent the amount exceeds the amount the taxpayer would have been allowed to claim before the limitation was changed as described above;An amount equal to the federal deduction claimed by the taxpayer for qualified property depreciation pursuant to section 168 (k) of the IRC to the extent the amount claimed exceeds the amount the taxpayer would have been allowed to claim under section 168 (k) prior to the change described above; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal changes;An amount equal to the federal deduction claimed by the taxpayer for qualified production property depreciation pursuant to section 168 (n) of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal change; andAn amount equal to the federal deduction claimed by the taxpayer for the income tax year for domestic research and experimental expenditures pursuant to section 174A of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of the deduction the taxpayer would have been allowed to claim for the taxable year with respect to the same research and experimental expenditures pursuant to section 174 of the IRC prior to the recent federal changes. Sections 2 and 4 allow taxpayers who are required to make additions to their federal taxable income pursuant to the new provisions to subtract the amounts of their disallowed federal deductions over time, starting in income tax years commencing on or after January 1, 2028, using time periods that reflect how the property or expense would have been treated prior to the recent changes to the federal tax code. If the amount of the allowed subtraction exceeds the taxpayer's federal taxable income, the excess amount not subtracted may be carried forward for up to 10 years. Section 3 creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 2 and 4.(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.)
Beginning July 1, 2027, the bill prohibits the immediate release of a patient's sensitive test results to the patient's electronic health record or through a patient portal. Instead, the bill requires that sensitive test results, once they are finalized, not be released as part of the patient's electronic health record or through a patient portal for 3 business days. The bill establishes 2 exceptions one exception to this requirement: Sensitive test results may be immediately released as part of the patient's electronic health record or through a patient portal immediately and without delay if the patient's health-care provider authorizes immediate release of the results or if the patient requests to receive the sensitive test results of a particular test without delay the sensitive test results to be released before the end of the three 3-business-day period . The bill defines 'sensitive test results' as:A pathology or radiology report that is ordered for the purpose of diagnosing or monitoring a patient for cancer; orTest results that may reveal a genetic marker that relates to a cancer condition. The bill specifies that a custodian of person that administers and controls a patient's electronic health record that contains sensitive test results is responsible for implementing the requirements of the bill. The bill states that compliance with the requirements of the bill is not information blocking under the federal '21st Century Cures Act'. A person that fails to comply with the requirements of the bill is not subject to civil, criminal, or administrative liability or professional disciplinary action.(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.)
This Senate Resolution designates May 2026 as ALS Awareness Month to highlight the impact of amyotrophic lateral sclerosis, a progressive and fatal neurodegenerative disease. The measure calls on Coloradans to support research, advocate for funding, and show solidarity with patients and their families who face challenges such as muscle weakness and limited life expectancy. While the resolution does not change laws or allocate funds, it formally recognizes the importance of multidisciplinary care and clinical trials in managing the disease. Copies of the resolution are sent to medical leaders, advocacy groups, and a caregiver to emphasize community support for those affected by ALS.
The bill creates the large employer health-care support enterprise (enterprise) to impose, assess, and collect the large employer health-care support fee (enterprise fee) in the amount of $2,300 for each supported worker for the calendar year in an amount determined by the enterprise board (enterprise board) that reflects the costs of the services provided by the enterprise . A worker who is receiving medical assistance benefits under the state medical assistance program, except for a worker eligible for medical assistance benefits based on disability, is a supported worker (supported worker). An employer is subject to the enterprise fee if the employer is a large employer, which is defined in the bill as an employer that has 500 or more supported workers (large employer). An employer is exempted from paying the enterprise fee if the employer:Provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month;Is a franchisee of the employer;Is a nonprofit employer;Is a public employer; orHas a collective bargaining agreement with its employees that includes health-care coverage. The business purpose s of the enterprise are to use enterprise fee revenue to help large employers retain supported workers who are not provided employer-sponsored affordable health coverage by using enterprise fee revenue to:Help finance the costs for medical assistance benefits for large employers' supported workers ; and Provide reimbursement grants to large employers for some or all of an employer's costs incurred for allowing a worker to buy into an employer-sponsored health benefit plan, should the employer choose to participate in the worker buy-in program created in the bill.This These business service s reduce s lost productivity due to worker illness and training costs to replace workers who may otherwise seek employment that provides affordable health coverage. Starting with a review of the 2027 calendar year, the department of health care policy and financing (HCPF) every employer that employed 500 or more workers in the state shall prepare an annual employer report on or before January 31, 2028, and on or before the same date each year thereafter, that includes information about the employer's employees, including the employee's name, date of birth, hours worked, and dates of employment for the preceding calendar year. An employer may seek an exemption from the requirement to file the annual employer report by demonstrating that it provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. Upon receipt of the annual employer report, the enterprise shall determine whether an employer is a large employer and shall issue a report by March of the following same calendar year that identifies large employers by their number of supported workers for the preceding calendar year and impose the enterprise fee on each large employer . An employer may contest the employer's identification as a large employer. Once identified, a large employer shall either pay the enterprise fee for each of the large employer's supported workers or demonstrate that it provides will offer affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. The enterprise may adjust the amount of the enterprise fee to reflect the cost of the services, for inflation, or for other reasons. A large employer commits a petty offense and is subject to a civil penalty for The enterprise shall contract with the department of revenue to collect and enforce the payment of the enterprise fee on behalf of the enterprise, including the failure to provide information necessary to calculate the enterprise fee or to either timely pay the enterprise fee or demonstrate that the large employer offers affordable health coverage as specified in the bill. The department of revenue may collect interest and penalties and institute collection actions on behalf of the enterprise. Enterprise revenue is used to support the pay for payment of medical assistance benefits for working-age adults under the state medical assistance program, and to increase reimbursement rates for ensure access to health-care providers providing medical assistance program services, to ensure worker access to medical services and to pay for large employer reimbursement grants under the worker buy-in program for large employers that pay the enterprise fee. The enterprise is governed by the enterprise board, and the enterprise board shall report annually to the general assembly on the enterprise revenue and the enterprise's use of the enterprise revenue in support of large employers. If the enterprise determines that the enterprise to would receive more than $100 million dollars in its first 5 fiscal years, the state treasurer shall credit the additional fee revenue to the large employer fee cash fund created in the state treasury for administration by HCPF, and that fee revenue is subject to the state fiscal year spending limit imposed by section 20 of article X of the state constitution and the excess revenues cap. The money in the large employer fee cash fund shall be used by HCPF to pay for costs for medical assistance benefits to support large employers' supported workers enterprise shall reduce the amount of the enterprise fee.(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 creates the state temporary hospitality event permits (hospitality permit) where marijuana may be consumed, but not sold or distributed, at the event premises for a temporary hospitality event (event). Other licensees are permitted to participate in the event. To be issued a hospitality permit, the applicant must hold an active marijuana hospitality business license, apply for the hospitality permit, and pay the application fee. Application standards are set. The state licensing authority sets the application fee to offset the direct and indirect costs of issuing a hospitality permit. A marijuana hospitality business or a participating licensee is prohibited from:Operating an event for longer than 72 hours;Hosting more than 15 events per year;Selling, transferring, or distributing marijuana at the event premises during an event; andTransferring the hospitality permit to another person. To hold an event at a specific event premises, the applicant must apply for and be issued an event premises permit (premises permit) by the local licensing authority. Standards are set for the application process. To qualify for a premises permit, the licensee must demonstrate that the event premises comply with applicable zoning, fire, and public health laws and comply with the bill. Standards are set for an application for and the issuance of the premises permit. In order for event premises to be used, the local jurisdiction must adopt a resolution or ordinance authorizing events within the jurisdiction. The local jurisdiction may impose reasonable conditions and limitations. If a premises permit application is denied, the applicant may request a hearing within 7 days after the denial. If a hearing is requested, the local licensing authority shall hold a hearing to determine if the denial is justified. The local licensing authority sets the fee to issue a premises permit. The state licensing authority must adopt rules. Both the state and local licensing authorities may enforce the bill and marijuana laws at the events and on the event premises. The state licensing authority and a local licensing authority may separately or jointly inspect permitted events or event premises.(Note: This summary applies to this bill as introduced.)
Current law disqualifies a person convicted of committing a sexual offense against a child from being a school director of a school district, commonly known as a school board member. The bill adds convictions for crimes of violence and for felony drug offenses involving distribution, manufacturing, dispensing, or sale of a controlled substance to the list of offenses that disqualify a person from being a school board member. The bill specifies that a person is disqualified only for crimes of violence offenses and felony drug offenses committed when the person was an adult and when fewer than 10 years have passed since the person satisfied every aspect of the sentenced imposed for the conviction, including incarceration, financial penalties, and parole .(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.)
In current law , the 'Colorado Employment Security Act' excludes services performed by certain individuals engaged in the trade or business of delivering or distributing newspapers or shopping news from the definition of 'employment' . The bill adds the same exclusion to the 'Workers' Compensation Act of Colorado', the 'Paid Family and Medical Leave Insurance Act', and provisions concerning wages repeals that exclusion and adds clarifying language regarding how the independent contractor test should be applied to determine whether such individuals are employees. The bill adds the same clarifying language to the provisions concerning wages.(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.)
This Senate Resolution officially recognizes the 125th anniversary of Western Colorado University and honors its contributions to higher education and workforce development in Colorado. The document commends the university's students, faculty, staff, and alumni for their dedication over the past century and a quarter. It serves as a symbolic acknowledgment rather than a law that changes policy or allocates funding.
Beginning on July 1, 2027 January 1, 2028 , the bill requires a building with an indoor restroom that is open to the public, including to customers or public visitors, and that does not include private offices or workspaces that are but that is not in a private office or workspace that is generally not open to customers or public visitors (restroom accessible to the public), to have safe, sanitary, and convenient baby diaper changing tables (baby diaper changing station) as follows:At least one baby diaper changing station in each gender-specific one restroom designated for each gender on each floor;At least one baby diaper changing station in a non-gendered single-stall restroom on each floor; orAt least one baby diaper changing station in a non-gendered multi-stall restroom on each floor. The owner or manager of a building with a restroom accessible to the public is required to ensure that each baby diaper changing station is cleaned with the same frequency as the restroom in which it is located and maintained, repaired, and replaced as necessary to ensure safety and ease of use. Beginning on July 1, 2027, for each restroom accessible to the public with a baby diaper changing station, the owner or manager of a building is required to display: A pictogram, void of gender, at or near the restroom accessible to the public that indicates the presence of a baby diaper changing station; and Signage, at or near the entrance to the building, indicating the location of each restroom accessible to the public and each baby diaper changing station in the building. Providing a baby diaper changing station in a restroom accessible to the public and providing the corresponding signage is not required if: a local building permitting entity or building inspector determines thatThe installation of a baby diaper changing station in a restroom accessible to the public would result in a failure to comply with applicable building standards governing the right of access for individuals with disabilities or the 'Americans with Disabilities Act of 1990' , or if the building is a certified historic structure; The building is owned or managed by a state department or state agency, state institution of higher education, a county, a city and county, or a municipality; The building is owned by an employer with 25 or fewer employees that generates no more than $3.5 million in annual gross income and the building has an occupancy of fewer than 25 people; or A portion of the building is occupied by a business that does not admit individuals who are under 21 years old, but only with respect to that portion of the building.(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 establishes regulations for the sale, transfer, or distribution of compounded weight-loss medication, which custom-made medications that, is defined in the bill as a drug that is: Created by combining, mixing, or altering other drugs or drug substances; Intended to be used by humans for obesity or weight management and contains an active ingredient that is named in a drug approved by the federal food and drug administration (FDA); and A glucagon-like peptide-1 receptor agonist drug, known as a 'GLP-1' drug. Unlike mass-produced medications, a compound weight-loss medication is not subject to approval by the federal food and drug administration (FDA). A person may not sell, transfer, or distribute a compounded weight-loss medication unless the person confirms that the medication: FDA. Is made from bulk drug substances and drugs that are approved by the FDA when such approval is required; Was manufactured in compliance with FDA processes; Contains bulk drug substances that are pharmaceutical grade and are accompanied by a certificate of analysis containing information that is material to the safety and efficacy of the bulk drug substances; Was manufactured at a facility that is registered with the FDA and passed an FDA inspection within the previous 2 years; and Is verified for purity and accurate dosage. Labels for compounded weight-loss medications must list all active and inactive ingredients, the quantity of those ingredients, and the ingredients' country of origin. There must also be a warning on the label stating that the compounded weight-loss medication has not been FDA-approved, has inadequate evidence of safety or efficacy, and has known and unknown side effects. A person must also provide certain disclosures to a patient when prescribing compounded weight-loss medications. The bill prohibits the use of false or misleading claims, including unsubstantiated claims, when advertising or promoting compounded weight-loss medications. A person that sells, transfers, or distributes compounded weight-lost medication must keep records related to the compounded weight-loss medication for at least 2 years after the date of expiration of the compounded weight-loss medication and make those records available for inspection by the state board of pharmacy. The state board of pharmacy may issue fines of up to $1,000 per dose of compounded weight-loss medications that are sold or distributed in violation of the bill and may revoke a pharmacy or business license for violations. The attorney general has authority to enforce this bill as a deceptive trade practice under the 'Colorado Consumer Protection Act'. The bill establishes that a person engages in a deceptive trade practice when the person : Makes a false or misleading claim about a compounded weight-loss medication when advertising or promoting the medication; Distributes a compounded weight-loss medication when not legally authorized to distribute or transfer the drug used in the compounded weight-loss medication; Makes a materially false or misleading representation that the compounded weight-loss medication is approved by the FDA when the medication is not approved by the FDA; or Makes a materially false, misleading, or unverified claim regarding the efficacy, safety, performance, outcomes, or benefits of the compounded weight-loss medication. The attorney general has exclusive authority to enforce the bill as a deceptive trade practice under the 'Colorado Consumer Protection Act'. There is no private right of action for a violation of the bill, and the provisions of the bill may only be enforced by the attorney general. The bill does not apply to certain facilities or in certain circumstances, including: The administration of a compounded weight-loss medication by a practitioner at certain hospitals, clinics, and other health facilities licensed by the department of public health and environment; Long term care facilities; Assisted living residences; Home care agencies; The program of all-inclusive care for the elderly or PACE program; Adult day care facilities; or The compounding of drugs for animal use.(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 makes changes to death-care related practices, including changes to:The practices of professionals licensed and establishments registered pursuant to the 'Mortuary Science Code';The licensure options for professionals seeking licensure pursuant to the 'Mortuary Science Code';The powers and duties of the director of the division of professions and occupations in connection with regulating professionals licensed and establishments registered pursuant to the 'Mortuary Science Code';The provisions concerning nontransplant tissue banks and the discipline of a person that has an interest in a nontransplant tissue bank;The abuse of a corpse as a criminal offense in regard to transporting human remains ;The timeline for regulatory review of certain death-care related entities and provisions; andThe process by which a licensed individual initiates, completes, responds to, or files a death certificate.(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.)
Sunset Process - House Agriculture, Water, and Natural Resources Committee. The bill indefinitely continues the Colorado forest health council (council) until September 1, 2033. Before the repeal, the council will be given a sunset review. The bill also removes the 2 legislative members from the council.(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.)
