The federal "Tax Cuts and Jobs Act", which became law in December 2017, added distributions for elementary or secondary tuition expenses as qualified distributions from a qualified state tuition program (529 account), thereby allowing, on the federal level, income tax-free distributions for elementary and secondary tuition expenses in addition to already authorized income tax-free distributions for higher education expenses. Similarly, the federal "Setting Every Community Up for Retirement Enhancement Act of 2019", which became law in December 2019, expands the qualified distributions from a 529 account to include repayment of qualified education loans and payments for registered apprenticeships. The bill creates the foundational learning experience savings program (FLEX savings program). The bill also specifies that distributions from FLEX savings program accounts are not counted as federal or state taxable income and that contributions to FLEX savings program accounts for qualified elementary or secondary tuition expenses may not be deducted from state taxable income. The accounts created under the FLEX savings program are defined by the following characteristics: Account owners may only use distributions from the accounts for qualified elementary or secondary tuition expenses; Anyone may contribute to the account, irrespective of their relationship to the account's designated beneficiary; An account owner may transfer money to the FLEX savings program accounts from a 529 account, if the total of all amounts transferred does not exceed $10,000 and is less than or equal to the lowest balance in the 529 account at any point during the previous 2 years; and Money in the account can be transferred to a different 529 account. The bill also allows for expenses for fees, books, supplies, and equipment required for the participation of a designated beneficiary in certain apprenticeship programs to be treated as "qualified higher education expenses" and subtracted from federal taxable income. The bill clarifies that "qualified higher education expenses" does not include repayment of qualified education loans. (Note: This summary applies to this bill as introduced.)
The bill requires a cooperative electric association (association) to adopt a wildland fire protection plan. The plan must include information on: Areas where the association has powerline facilities that may have an increased risk of wildland fires; The procedures and standards that the association will use to inspect and operate its powerline facilities and perform vegetation management around those facilities; The modifications or upgrades that the association will implement to reduce risks of wildland fires; The procedures for de-energizing powerline facilities to mitigate potential wildland fires; Community outreach efforts during the wildland fire season; and The potential for coordination with other wildland fire protection plans. An association must file its wildland fire protection plan with the public utilities commission every 3 years and must submit an annual report to the commission detailing its compliance with the plan. The bill allows, but does not require, an association to remove or partially remove vegetation outside of a powerline facility easement as necessary following a major weather event or other emergency situation. In addition, an association may designate vegetation as "hazard vegetation" if the association finds that the vegetation is dead, likely to fail, or likely to fall, sway, or grow into a powerline facility and finds that the vegetation is likely to cause substantial damage, disrupt service, or come within a minimum clearance distance of the powerline facility. An association may, but is not required to, remove or partially remove hazard vegetation outside of an easement after providing notice to the landowner. The association is not required to provide notice if removal of the hazard vegetation is necessary to continue safe operation of its facilities or if the removal is done as part of trimming or removing vegetation after a storm or other emergency event. If vegetation outside of a powerline facility easement dies as the result of being trimmed or partially removed by an association, the landowner may request that the association remove the vegetation at the association's expense. The association is required to remove the vegetation within ninety days; except that the association may offer and the landowner may accept payment for the reasonable cost of removal instead of the association removing the vegetation. An association is not liable for personal injury, property damage, or fire suppression costs resulting from a wildland fire if any of the following apply: The association filed a wildland fire protection plan and completed the activities described in it; A landowner failed to control vegetation outside of a powerline facility easement on the landowner's land; The association requested and was denied access to perform vegetation management in a right-of-way on land owned by a local government, the state, a federal agency, or a tribal agency; or A landowner prevented the association from maintaining its powerline facility easement or from removing hazard vegetation outside the easement. If none of those circumstances apply and an association is found liable for a wildland fire, the prevailing plaintiff is limited to actual damages and cannot recover noneconomic, punitive, or exemplary damages. (Note: This summary applies to this bill as introduced.)
With regard to event ticket sales and resales, the bill repeals provisions prohibiting certain restrictions on ticket resales and instead limits a reseller from advertising, offering for sale, or contracting to resell tickets or accepting payment for a resale ticket unless the reseller has possession of the ticket or has a written contract to obtain the ticket from the person who possesses it and the ticket matches the advertised description of the ticket. The bill also specifies that terms or conditions on the original sale of a ticket, including limits on transferability, are permissible. With regard to online ticket sales, the bill adds the following as deceptive trade practices: Using or causing to be used a website to display a trademarked or copyrighted URL, title, image, or other symbol without written consent; or Using or causing to be used a website to display text, images, web designs, or internet addresses, which website is substantially similar to another website, without written consent.(Note: This summary applies to this bill as introduced.)
Current law requires the air quality control commission (commission) to give at least 60 days' notice before the hearing when promulgating certain rules that set air quality standards. The bill clarifies that the commission may give an earlier notice and requires the notice to include a description of the classes of persons and entities that will be affected by the proposed rule. Current law authorizes people to submit alternate proposals to the commission's rules that set air quality standards. The bill requires the commission to promulgate rules concerning alternate proposals that: Establish a deadline for submitting these proposals, but the deadline can be no later than the deadline for party statements; Govern the submission of proposals; Establish procedures for assigning a hearing officer to make the determination whether the proposal complies with the requirements; Ensure that any party to the hearing is afforded sufficient time before the hearing to consider proposals and file with the commission a written response to the proposal. The commission is prohibited from considering an alternate proposal at the hearing unless the proposal: Complies with the bill, as determined by a hearing officer; and Includes: An initial economic impact analysis; A description of the classes of persons that will be affected; and A statement as to whether the proposal was developed in consultation with those persons or why consultation with those persons was not conducted. No later than 10 days after receiving an alternate proposal, a hearing officer must: Determine whether the proposal complies with the bill; and Provide notice of the determinations to all persons that have filed with the commission a written request to receive the notices. The bill requires the proponents of an alternate proposal to provide to the commission a final economic impact analysis. (Note: This summary applies to this bill as introduced.)
Under current law, a retail liquor store licensee that was licensed on or before January 1, 2016, and is a Colorado resident is permitted to obtain one additional retail liquor store license on or after January 1, 2017; 2 additional retail liquor store licenses on or after January 1, 2022; and 3 additional retail liquor store licenses on or after January 1, 2027. The bill modifies the provisions governing the ability of a retail liquor store to obtain additional retail liquor store licenses as follows: Retains the ability of a retail liquor store owner that applied for a license on or before January 1, 2016, to obtain one additional retail liquor store license on or after January 1, 2017, but removes the requirement that the licensee be a Colorado resident; On or after the effective date of the bill, mirrors the multiple license provisions applicable to liquor-licensed drugstore licenses by allowing a retail liquor store owner to obtain: A maximum of 5 total retail liquor store licenses between the effective date of the bill and December 31, 2021; a maximum of 8 total retail liquor store licenses between January 1, 2022, and December 31, 2026; a maximum of 13 total retail liquor store licenses between January 1, 2027, and December 31, 2031; a maximum of 20 total retail liquor store licenses between January 1, 2032, and December 31, 2036; and an unlimited number of retail liquor store licenses on or after January 1, 2037; and For additional licenses obtained on or after the effective date of the bill, requires a person seeking additional licenses to apply to transfer ownership of, change location of, and merge at least 2 retail liquor store licenses located within the same local licensing authority jurisdiction as the applicant's premises into a single retail liquor store license. Additionally, the bill prohibits a retail liquor store from allowing customers to use a self-checkout to complete an alcohol beverage purchase and requires a retail liquor store to: Verify the age of a customer attempting to purchase an alcohol beverage by examining the customer's valid identification; and Maintain certification as a responsible alcohol beverage vendor. The bill sets state and local application fees for a retail liquor store licensee applying for a transfer of ownership, change of location, and merger of 2 retail liquor store licenses. (Note: This summary applies to this bill as introduced.)
The bill specifies that: A physician, physician assistant, or advanced practice registered nurse with prescriptive authority may prescribe and dispense, and a pharmacist may dispense, therapeutic drugs for off-label use, including hydroxychloroquine sulfate and ivermectin, to provide prophylaxis or outpatient (at-home) and inpatient (hospital) treatment to an individual with COVID-19; and This practice is not unprofessional conduct or otherwise grounds for discipline.(Note: This summary applies to this bill as introduced.)
The bill requires that proposed public school building sites be set back from existing oil and gas facilities a distance that is no less than: The setback distance required by the local government having land use jurisdiction over the site for locating new oil and gas facilities from public school properties; or If there are no local government setback requirements, the setback distance required by the oil and gas conservation commission for siting new oil and gas facilities from existing public school properties.(Note: This summary applies to this bill as introduced.)
For income tax years commencing on or after January 1, 2021, but before January 1, 2026, the bill specifies that a qualified taxpayer is allowed an income tax credit in an amount equal to the income tax imposed on the qualified taxpayer in that income tax year so that the income tax due for the qualified taxpayer in that income tax year is zero. The bill defines a qualified taxpayer as: An individual who files a federal income tax return with federal taxable income in an amount less than $20,000; or Two individuals who file a joint federal income tax return with combined federal taxable income in an amount less than $40,000.(Note: This summary applies to this bill as introduced.)
The bill provides that only an elector who has provided proof of citizenship can vote in an election. Registered electors who have presented a county clerk and recorder with proof of citizenship receive regular mail ballots. All other registered electors receive provisional mail ballots. Electors who receive provisional mail ballots must present those ballots at the county clerk and recorder's office and must provide proof of citizenship at the county clerk and recorder's office. The bill also ensures that only voters who have provided proof of citizenship can cast a regular in-person ballot. Finally, the bill requires the computerized statewide voter registration list maintained by the secretary of state to note whether an elector has shown proof of citizenship. (Note: This summary applies to this bill as introduced.)
The bill creates the information technology and infrastructure advisement committee on Colorado elections (committee). The committee's purpose is to evaluate and make recommendations to the secretary of state on the following issues: The standards for certification of electronic voting systems; Any issues involving electronic voting systems that have arisen in the state; The security, reliability, and integrity of electronic voting systems; and Other information technology issues related to the accuracy and transparency of electronic voting systems in the state. The committee is required to submit an initial report by March 1, 2022, and annual follow-up reports with its findings and recommendations to the secretary of state. The committee is required to meet at least 2 times each year and is scheduled for sunset review before September 1, 2025. (Note: This summary applies to this bill as introduced.)
The bill creates the Colorado bipartisan election commission (commission) in the department of state, a 5-member panel whose main function is to make recommendations to the secretary of state (secretary) and the general assembly concerning the manner in which a comprehensive audit of the state's election processes is to be conducted. The bill specifies requirements relating to the qualifications of persons appointed to the commission and the operation of the commission. The commission is to determine such matters as the scope of the audit, the matters to be audited, and the procedures that will guide the audit. The bill also requires the commission to consider whether an audit should consider additional issues specified in the bill. The commission is required to prepare a report summarizing its findings and conclusions by December 1, 2021. The report must include the commission's recommendation on the manner in which a comprehensive audit of the state's election processes must be conducted. The commission may also include in its report any recommendations for changes in the Colorado Revised Statutes or the election rules of the secretary of state that will facilitate the administration of secure and fair elections in the state. The commission is required to submit its report to the secretary, the legislative audit committee, and the general assembly. The commission is repealed September 1, 2022. (Note: This summary applies to this bill as introduced.)
The bill adds a registered elector to the list of people who can request a recount when one is not otherwise required. An interested party or registered elector who requests a recount can also specify that the requested recount be conducted as a manual recount of the voter-verified paper records in the election, in which case, the election official is required to conduct the recount in accordance with that request. An interested party or registered elector can also request that a recount that is required by law be conducted as a manual recount of the voter-verified paper records. A person making this request must pay for the additional costs, if any, of conducting the recount manually. If the person makes the payment required, the election official must conduct the recount manually.(Note: This summary applies to this bill as introduced.)
