Colorado Bills

For purposes of calculating a taxpayer's Colorado taxable income, current state law begins from a base of the taxpayer's federal taxable income and provides for various modifications to that base, including subtractions from federal taxable income (state income tax deductions) in amounts equal to the full amounts of both contributions made by a taxpayer to the qualified state tuition program established by collegeinvest and distributions of investment earnings taken from the plan. For income tax years commencing on or after January 1, 2018, section 2 of the bill modifies these state income tax deductions by making the percentages of the amounts of contributions or distributions allowed to be subtracted from a taxpayer's taxable income dependent upon the amount of the taxpayer's federal adjusted gross income as follows: 200% of the amounts of contributions or distributions for a taxpayer whose federal adjusted gross income is less than $100,000; 100% of the amounts of contributions or distributions for a taxpayer whose federal adjusted gross income is $100,000 or more but less than $200,000; 50% of the amounts of contributions or distributions for a taxpayer whose federal adjusted gross income is $200,000 or more but less than $500,000; and 25% of the amounts of contributions or distributions for a taxpayer whose federal adjusted gross income is $500,000 or more. For income tax years commencing on or after January 1, 2018, section 3 allows refundable state income tax credits for teaching or student teaching in rural schools as follows: A teacher who has graduated from an educator preparation program approved by the Colorado commission on higher education may claim a credit, in a specified amount that increases each year, for each of the first 5 years that the teacher teaches in one or more rural schools; and A student teacher who is a student in an educator preparation program approved by the Colorado commission on higher education and has worked as a student teacher in one or more rural schools for at least a specified number of days during an academic year may claim a one-time credit up to a specified maximum amount against tuition and fees paid for the educator preparation program. To ensure that the credits are allowed only to qualified rural teachers and student teachers who are eligible for the credits, the department of education must coordinate with and annually submit a list of such teachers and student teachers to the department of revenue. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill allows a licensed private investigator to enter a common interest community for a reasonable period of time for the sole purpose of serving process after he or she presents a copy of his or her private investigator's license and a copy of the documents to be served. A licensed private investigator who is allowed access to a common interest community to serve process shall not use such access to perform any investigative activities. A common interest community that is not staffed shall adopt and implement a procedure for allowing legitimate service of process to residents. An HOA, a community association manager of a common interest community, or a landlord of a residential premises is immune from civil liability for any damages caused by a process server who enters the community or premises to serve process to a resident unless such damages are at least partially attributable to a negligent act or omission by the HOA, community association manager, or landlord. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill: Allows a pharmacist to dispense a schedule II opioid in a lesser amount than the prescribed amount if certain circumstances are met; Limits the time that the remaining portions of a partially filled prescription for a schedule II opioid drug may be filled; and Directs a pharmacist partially filling a prescription for a schedule II opioid to retain the original prescription at the pharmacy, report the partial fill to the prescription drug monitoring program, and notify the prescribing health care provider that the prescription was partially filled.(Note: This summary applies to this bill as introduced.)

No later than January 1, 2018, the bill requires the property tax administrator to make available a tool to estimate residential property taxes on the division of property taxation's website. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Section 1 of the bill provides a nonstatutory legislative declaration. Section 2 adds 'preference point' to the documents listed under the definition of 'license'. Sections 3 and 18 add 'sponsorships' and 'donations' to the list of money transfers that the parks and wildlife commission (commission) is authorized to receive and expend. Section 3 also adds 'contributions'. Section 4 requires the commission, in using revenue generated from increased license fee amounts authorized by the bill for property purchases, to emphasize easement acquisition and ensure other avenues have been pursued before fee simple acquisition of property. Sections 6, 15, 16, and 19 raise the maximum fee amounts that the commission may assess by rule for certain licenses, permits, and passes. Sections 6, 15, 16, and 19 also authorize the commission to apply a consumer price index adjustment to a fee that has been set at the maximum fee amount allowed, which fee adjustment does not count toward the maximum fee amounts set. Section 7 allows the division of parks and wildlife (division) to grant up to 25% of the money derived from sales of the state migratory waterfowl stamp to nonprofit organizations implementing the North American waterfowl management plan, for the sole benefit of migratory waterfowl habitat conservation and related capital improvements. Section 8 removes references to the fee assessed for the youth small game hunting license since the maximum fee amount for the license is listed in another part of statute. Section 8 also authorizes the commission to establish by rule a special licensing program for young adult hunters and anglers and requires that, if the commission establishes such a licensing program by rule, the commission must define 'young adult' in a manner that does not include adults 26 years of age or older. Section 9 changes the name of the wildlife management public education advisory council to the wildlife council. Section 10 requires the division to prepare reports on the status of certain license fee increases that the commission is authorized to promulgate pursuant to the bill and nonconsumptive users' use of division-managed land, and to present the reports to the agriculture committees in the house of representatives and the senate. Section 11 increases the fine imposed against a person who violates a wildlife statute or rule that does not have a specific penalty listed for the violation from $50 to $100. Section 12 requires all fines collected for violations of wildlife provisions to be split equally between the general fund and the wildlife cash fund; except that, once the general fund has been credited $214,174 of the fines, all of the fines collected thereafter are credited to the wildlife cash fund. Similarly, section 27 requires all fines collected for violations of parks and recreation provisions to be split between the general fund and the wildlife cash fund; except that, once the general fund has been credited $6,250 of the fines, all of the fines collected thereafter are credited to the wildlife cash fund. Section 13 raises the penalty for a number of wildlife-license-related offenses to an amount equal to twice the cost of the most expensive license for the species. Section 13 also clarifies that engaging in conduct that requires a license without a license is a violation subject to an assessment of 5 license suspension points and a fine amount equal to twice the cost of the most expensive license issued for the activity that the person unlawfully engaged in without the requisite license; except that a violation based on fishing without a license is subject to a $125 fine and an assessment of 10 license suspension points. Section 13 also raises the age for youth who are exempted from having to obtain a fishing license from youth under 16 years of age to youth under 18 years of age. Section 14 increases the fine for unlawfully transporting, importing, exporting, or releasing native wildlife from $50 to $150. Section 25 requires a person to purchase an aquatic nuisance species sticker to operate or use a vessel on the waters of the state or possess a vessel at a vessel staging area. The fees collected on the sale of aquatic nuisance species stickers are credited to the division of parks and wildlife aquatic nuisance species fund to help fund inspections of vessels and associated conveyances for the presence of aquatic nuisance species, decontamination of vessels or conveyances with the presence of aquatic nuisance species, lake monitoring for the presence of aquatic nuisance species, and outreach efforts. Under current law, 'pass' or 'registration' is defined as a document issued by the division authorizing the use of land or water under the division's control. Section 17 adds 'sticker' to the definition to encompass the aquatic nuisance species sticker created in section 23. Section 20 establishes that a violation of the requirement to obtain an aquatic nuisance species sticker is a class 2 petty offense, punishable by a fine equal to twice the cost of a nonresident motorboat or sailboat aquatic nuisance species sticker. Section 21 repeals the division of wildlife aquatic nuisance species fund and renames the division of parks and outdoor recreation aquatic nuisance species fund as the division of parks and wildlife aquatic nuisance species fund, combining the 2 existing funds into one fund. Sections 5 and 28 make conforming amendments regarding the combining of the 2 funds into one renamed fund. Section 22 removes the $5 cap on the fee that the division may charge a person for replacement of a lost or destroyed pass or registration. The fee is set at 50% of the cost of the original pass or registration. Section 24 defines 'nonmotorboat' and 'stand-up paddleboard', and redefines 'sailboat' to exclude a sailboard for purposes of obtaining an aquatic nuisance species sticker. Section 26 changes the penalty for a violation of statutes and rules concerning parks and recreation for which a specific penalty is not listed from a class 2 petty offense to a misdemeanor and raises the fine from $50 to $100. Section 23 establishes that engaging in certain unlawful conduct involving a permit, pass, license, registration, or sticker issued by the division is a misdemeanor violation subject to a $200 fine.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Currently, a brewery licensed as a wholesaler may conduct tastings and sell its alcohol beverage products at its licensed premises, and a spirits distillery or winery may do so at its licensed premises and at one additional sales room. The bill permits these licensees to operate up to 2 additional sales rooms. The brewery sales room locations are limited to three consecutive days. Current law authorizes the state licensing authority to specify, by rule, the time by which a local licensing authority must submit a response to an application to operate a temporary sales room for not more than 3 days. The bill applies this standard to a brewery. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill requires the staff of the legislative council to prepare demographic notes on legislative bills in each regular session of the general assembly. The speaker of the house of representatives, the minority leader of the house of representatives, the president of the senate, and the minority leader of the senate are authorized to request 5 demographic notes each, or more at the discretion of the director of research of the legislative council. The bill requires the staff of the legislative council to meet with the member of leadership requesting the demographic note and with the sponsor of the legislative bill to discuss whether a demographic note can practically be completed for that legislative bill. If not, the member of leadership may request a demographic note, within the limits specified in the bill, on a different legislative bill that might be more conducive to a demographic note's analysis. A demographic note is defined as a note that uses available data to outline the potential disparate effects of a legislative measure on various populations within the state. Populations may be identified by race, gender, disability, age, geography, income, or any other relevant characteristic for which data are available. The bill requires the director of research to develop the procedures for requesting, completing, and updating the demographic notes and to memorialize the procedures in a letter to the executive committee of the legislative council. Finally, the bill requires each state department, agency, or institution to cooperate with and provide information for a demographic note of a legislative bill in the manner requested by the staff of the legislative council. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

For purposes of the 'Fair Campaign Practices Act', an independent expenditure committee is one or more persons that make an independent expenditure in excess of $1,000 or that collect in excess of $1,000 for the purpose of making an independent expenditure. An independent expenditure is an expenditure that is not controlled by or coordinated with any candidate or agent of such candidate. The bill prohibits a candidate or candidate committee from establishing, financing, or maintaining an independent expenditure committee to receive contributions or make expenditures for or against any candidate for the same office in the same district or, in the case of a statewide candidate, for or against any candidate for the same statewide office. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill requires the transportation legislation review committee to meet at least once together with the capital development committee in the course of the committees' regular business to discuss a plan to address critical statewide infrastructure needs and how such critical needs should be funded. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill enacts the 'Regulatory Relief Act of 2017'. The bill includes a legislative declaration about the importance of small businesses to the Colorado economy and acknowledges the difficulty these types of businesses have in complying with state rules that are not known or understood by these businesses. The bill requires a state agency (agency) to give a small business a period of time to cure a first-time minor violation of a rule instead of enforcing the rule by imposing a fine. When an agency determines that a small business has committed a minor violation of a rule, instead of imposing a fine, the agency is required to notify the small business in writing of the violation, including the steps to cure the violation, and give the small business 30 business days to cure the violation. Upon a showing of good cause, the business owner may request additional time to cure the violation. If the small business owner fails to cure the minor violation within the stated time period, the agency may impose the fine on the small business. This cure provision does not apply in cases where an agency is required by statute to assess a fine for noncompliance. For purposes of the cure provision, the bill defines 'small business' as a business that employs 100 or fewer employees. The bill defines 'minor violation' as a violation that includes operational or administrative matters, such as record keeping, retention of data, or filing of reports, and that is enforced by a fine; except that 'minor violation' does not include any matter that places the safety of the public, employees, or others at risk. The bill provides exceptions from the definition of 'minor violation' for certain types of rules or violations. Under current law, agencies are required to convene stakeholder groups to give input about proposed rules. The bill amends the stakeholder provision to direct agencies to make diligent attempts to notify and solicit input from representatives of small businesses (in this case small business is a business with fewer than 500 employees as defined under the 'State Administrative Procedure Act') about proposed rule-making, if the agency's proposed rule-making has a potential negative impact on small businesses. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)