Sen. Iman Jodeh

Under current law, residential real property that is classified as qualified-senior primary residence real property is subject to a reduced valuation for assessment for property tax years beginning on or after January 1, 2025, but before January 1, 2027. The act ends the qualified-senior primary residence real property classification for property tax years beginning on or after January 1, 2027, and changes related requirements for county assessors, county treasurers, and the property tax administrator so that the classification and all related administrative and reporting requirements end on dates that align with the end of the reduced valuation for assessment.     The act changes the state property tax exemption for business personal property, commencing on and after January 1, 2027, by setting the exemption at $58,000, without an adjustment for inflation. The act also sets the reimbursement for property tax losses due to the exemption, for property tax years beginning on and after January 1, 2027, at the reimbursement amount for the 2026 property tax year.(Note: This summary applies to this bill as enacted.)

The act clarifies that a state permit to engage in the business of dealing in firearms (state permit) is required for a firearms dealer (dealer) to transfer firearms.     Under existing law, in order to be issued a state permit, a dealer must not have had a firearms dealer license or permit or a firearm possession permit revoked, suspended, or denied for good cause within 3 years before submitting a state permit application (prior license requirement) and must not have violated any state or federal law concerning the possession, purchase, or sale of firearms in the 3 years before applying for the state permit (prior violation requirement). The act clarifies that the prior license and prior violation requirements apply to an individual possessing, directly or indirectly, the power to direct or cause the direction of the management and policies of the dealer, known as a 'responsible person' of the dealer. The act makes the dealer training requirements apply to responsible persons who, in the course of their duties, handle firearms; process the sale, loan, or transfer of firearms; or otherwise have access to firearms.     The act makes provisions related to a dealer's employees who handle firearms; process the sale, loan, or transfer of firearms; or otherwise have access to firearms also apply to any individual, including an independent contractor, who performs an employee's duties, whether paid or unpaid.     The act permits the department of revenue (department) to fine a dealer up to $75,000 for a second or subsequent violation of certain dealer requirements committed on or after January 1, 2027. The department shall adopt rules concerning the imposition of fines.     Under existing state law, dealers are subject to record-keeping requirements involving pistols and revolvers sold, rented, or exchanged at retail. The act makes the record-keeping requirements apply to all retail transactions, including a transfer, involving a firearm other than a destructive device, clarifies that dealers may keep the records electronically, and prohibits the department and any other state agency from using information obtained from dealer records to create or maintain a registry identifying firearm ownership.     The act requires a dealer to secure large-capacity magazines in the dealer's possession. The department shall adopt rules requiring security measures for dealers' places of business, and a dealer shall submit a comprehensive security plan to the department that demonstrates the security measures that the dealer will implement to comply with the rules. Beginning October 1, 2027, a dealer must implement the security measures.     The act requires a dealer to report the theft or loss of a firearm to the department within 48 hours after learning of the theft or loss.(Note: This summary applies to this bill as enacted.)

The act authorizes the communication services for people with disabilities enterprise board (board), in consultation with the division for the deaf, hard of hearing, and deafblind (division), to enter into a contract with a third-party researcher on or before July 1, 2027, to study sign language interpretation services for the deaf, hard of hearing, and deafblind community in the state. If the board enters into a contract with a third-party researcher, the act establishes certain interview, data-collection, and comparative research requirements for the study and requires the third-party researcher to report its findings, conclusions, and recommendations to the board and the division on or before July 1, 2028.(Note: This summary applies to this bill as enacted.)

On and after January 1, 2027, when determining coverage for health-care services, the act requires entities that use an artificial intelligence system (AI system) for the purpose of conducting utilization review of health-care services, including health insurance companies (carriers), pharmacy benefit managers, private utilization review organizations, behavioral health administrative services organizations, and managed care entities (entities), ensure that the AI system complies with certain requirements specified in the act. Specifically, an entity shall ensure that the AI system:Makes determinations based on medical or clinical history, the patient's individual clinical circumstances, and other relevant clinical factors specified in the act, with denial of coverage reviewed by a licensed clinician or physician or other competent regulated professional who is competent to evaluate the specific clinical issues and review the health benefit plan's terms of coverage (competent regulated professional);Does not base its determination solely on group data without reference to the individual's data;Is not used in any way that discriminates against individuals in violation of other state or federal laws and is fairly and equitably applied, including in accordance with regulations and guidance issued by the federal department of health and human services; andIs periodically reviewed to ensure the AI systems outcomes are accurate and reliable and that an individual's health data is not used beyond its intended or stated purpose.     Entities that use AI systems shall disclose to the division of insurance, the department of human services, or the department of health care policy and financing, as applicable, the utilization review functions for which the AI system will be used and the points in the utilization review process when it will be used, the process for human oversight of adverse coverage determinations, and the process for maintaining audit information to ensure that the use of the AI system complies with the requirements in the act.     The AI system may be used to assist in utilization review, including expedited approvals. A carrier's denial of coverage for a service based in whole or in part on medical necessity shall not be issued solely on the output of an AI system without human review by a licensed clinician or physician or other competent regulated professional.     Further, the act prohibits a carrier and a payer of services under the 'Colorado Medical Assistance Act' and the 'Children's Basic Health Plan Act' from paying for psychotherapy services that are provided directly to a client and that are conducted by an AI system.(Note: This summary applies to this bill as enacted.)

The act increases participation, representation, and support for individuals 55 years old or older in the Colorado workforce and in organizations related to employment and the workforce by:Beginning in 2027, requiring the state work force development council (council), the Colorado commission on the aging, and other entities to meet twice a year, collect data, and work collaboratively on issues related to individuals in the workforce who are 55 years old or older;Beginning in 2028, and each year thereafter, requiring the department of labor and employment and the department of human services to jointly submit a report compiling the data collected by the council, the Colorado commission on the aging, and other entities to the general assembly and requiring the department of labor and employment, during the department's annual 'SMART Act' hearings, to summarize the report to certain legislative committees; andRequiring that the council, the commission on higher education, and the advisory committee to the commission on higher education, or their successor entities, each have at least one member serving on their governing entity that is at least 55 years old and either is actively involved in or has interest, knowledge, or experience in advocating for the interests of individuals who are 55 years old or older as related to the functions of each entity.(Note: This summary applies to this bill as enacted.)

The act defines 'first responder' to include:A peace officer;A firefighter;A volunteer firefighter;An emergency medical service provider; orA mental health professional who responds in a professional capacity to a justifiable medical emergency.     Existing law requires the emergency medical and trauma services advisory council (council) to review and approve new rules and modifications to rules prior to the adoption of such rules or modifications by the state board of health. The act requires the council to make recommendations for, instead of approve, rules and modifications to rules concerning emergency medical and trauma services prior to the adoption of such rules or modifications by the state board of health.     Beginning January 1, 2027, the act requires the department of health care policy and financing (state department) to reimburse the following entities under the 'Colorado Medical Assistance Act':An ambulance service for ground transportation by an ambulance or other vehicle to a hospital or other destination as deemed appropriate by the ambulance service's medical director;An ambulance service for treatment on the scene of a medical emergency, which treatment does not result in ground transportation; andA qualified provider, an ambulance service, or an agency for evaluation by telemedicine of a person being treated by an ambulance service or an agency for the purpose of preventing the need to transport the person to a hospital.(Note: This summary applies to this bill as enacted.)

Current law provides for a diploma endorsement of biliteracy by completing certain educational requirements in English in addition to a second language. The act changes the educational requirements for the biliteracy program and creates a diploma endorsement for bilingualism for graduating high school students.     The act allows high school students in local education providers that do not offer the biliteracy or the bilingualism program to access the program through other local education providers or a state institution of higher education. If the student's local education provider does not offer and chooses not to establish a program that offers the endorsement that the student is seeking, the student's local education provider may enter into an agreement with another local education provider or state institution of higher education that offers the endorsement that the student is seeking.     A local education provider or state institution of higher education may charge a fee to provide the diploma endorsement program. The fee must reflect the actual and indirect costs of running the diploma endorsement program. The enrolled student's local education provider must pay the fee on behalf of the student.(Note: This summary applies to this bill as enacted.)

The act expands the Colorado commission on higher education (commission) from 11 to 13 members by adding 2 nonvoting student members who are enrolled at a state-supported institution of higher education (student members). Specifically, the act adds:One student member from a graduate research university or a 4-year institution of higher education; andOne student member from a community college, local district college, or area technical college.     The governor shall make initial appointments of student members on or before July 1, 2027. Student members serve on the commission for a term of 2 years.     The act shrinks the advisory committee to the commission from 13 to 12 members by removing the advisory committee member designated to represent the students of the state.(Note: This summary applies to this bill as enacted.)

The act requires the department of health care policy and financing and the behavioral health administration to publish on each department's website an easily accessible list of secure transportation providers that have contracts with managed care entities and behavioral health administrative services organizations, as applicable.(Note: This summary applies to this bill as enacted.)

Under current law, the Colorado homeless contribution tax credit (credit) may only be claimed through state income tax year 2026. The act amends the credit to allow taxpayers to claim the credit through state income tax year 2030.(Note: This summary applies to this bill as enacted.)