Current law requires counties to offer Colorado works program (works program) applicants and participants that demonstrate good cause an extension beyond the 60-month lifetime maximum. Good cause includes an applicant or participant who is a child-only case, who is the head of a single parent household unit and has a child less than one year old, or who is experiencing hardship. The act makes the extension permissible rather than a requirement and removes an applicant or participant who is a child-only case or experiencing hardship from the good cause determination. The act suspends the works program basic cash assistance grant cost of living adjustment during the 2026-27 and 2027-28 state fiscal years. Current law establishes minimum reserve balances for the total statewide county temporary assistance for needy families (TANF) reserve and the Colorado long-term works reserve (reserves). The act removes those reserve minimums. The act eliminates a requirement for each reserve to replenish money in the other under certain conditions and for the general assembly to effectively backfill the balances of both reserves if their balances fall below specified minimums.(Note: This summary applies to this bill as enacted.)
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The act creates the 'Colorado Artist Company Act', which authorizes a person in the state to create a limited liability company with a stated artistic mission (artist company), which artist company is subject to state law applicable to limited liability companies except where specified in the act. An artist company must state its artistic mission in its articles of organization or operating agreement and be formed and owned by one or more individuals that create works of authorship or artistic expression comprising written, oral, visual, graphic, literary, musical, audiovisual, digital, or performing art in any medium (artists). Artists must own not less than 51% of all voting securities of the artist company at all times (required ownership percentage). A limited liability company that meets the required ownership percentage may elect to become an artist company by amending its articles of organization or its operating agreement to state its artistic mission and by complying with certain other requirements. A person may form an artist company by filing with the Colorado secretary of state articles of organization. The articles of organization may specify certain ownership, governance, artistic work distribution, tax treatment, and dissolution structures. An artist company may accept capital in any form and its members and managers have certain duties specified in the artist company's articles of organization or operating agreement along with the duties imposed by state law applicable to limited liability companies. Members of an artist company may assign or exclusively license intellectual property to an artist company as an in-kind capital contribution. An artist company's articles of organization or operating agreement may require artist-members to assign or exclusively license to the artist company artistic work created during membership that relates to the artistic mission of the artist company. An artist company's articles of organization or operating agreement may provide for certain procedures and terms regarding the admission and departure of members. An artist company may elect at formation, or at the time of election to become an artist company, to be a public benefit artist company (public benefit artist company) by stating in its articles of organization or operating agreement, if any, that it is a public benefit artist company and setting forth in its articles of organization or operating agreement, if any, one or more specific public benefits to be promoted by the artist company. The members and managers of a public benefit artist company are subject to certain additional duties. A public benefit artist company must provide its members and donors with an annual statement specifying certain information as to the public benefits and artistic mission of the public benefit artist company. Upon the dissolution of an artist company or public benefit artist company, artistic work assigned or licensed by artist-members to the artist company or created by artist-members of the artist company reverts to the artist-member, except as specified in the articles of organization or operating agreement and subject to certain security interests, licenses, and obligations. After giving effect to artistic work reversionary rights, the assets of the artist company must be distributed in accordance with the articles of organization or operating agreement or, if not specified in the articles of organization or operating agreement, pro rata to members based on ownership percentages. $93,878 is appropriated from the department of state cash fund to the department of state. To implement this act, the department of state may use the appropriation as follows:$5,478 for use by the business and licensing division for personal services; and$88,400 for use by the information technology division for personal services.(Note: This summary applies to this bill as enacted.)
The act modifies legislative interim committee activities during the 2026 legislative interim (interim). Specifically, the act:Prohibits the legislative council of the general assembly from prioritizing any requests for interim committees, including task forces, for the 2026 interim;For an interim committee that meets during the 2026 interim, limits the number of acts the interim committee can request to be drafted to 5 and can recommend for introduction to 3;Prohibits members serving on statutorily created interim committees and state entities from receiving per diem and travel expenses for attending interim committee meetings during the 2026 interim;Prohibits meetings, field trips, and legislative recommendations and reports by, and suspends for one year certain reports required to be submitted to, existing interim committees, including the capital development committee; legislative oversight committee for Colorado jail standards; American Indian affairs interim committee; legislation inside advisory council review committee; Colorado health insurance exchange oversight committee; legislative oversight committee concerning the treatment of persons with behavioral health disorders in the criminal and juvenile justice systems; pension review commission and pension review subcommittee; legislative oversight committee concerning tax policy; and sales and use tax simplification task force;Prohibits meetings and other activities of the transportation legislation review committee and the water resources and agricultural review committee during the 2026-27 state fiscal year; andRepeals the legislative emergency preparedness, response, and recovery committee and the statewide health care review committee. The act decreases the appropriations in House Bill 26-1333, concerning the payment of the expenses of the legislative department, for the 2026-27 state fiscal year for the legislative department as follows:The general fund appropriation for the general assembly is decreased by $183,699;The general fund appropriation for the legislative council is decreased by $161,162, and the related FTE is decreased by 1.9 FTE; andThe general fund appropriation for the committee on legal services is decreased by $108,336, and the related FTE is decreased by 1.4 FTE.(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.)
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.)
The act makes the following changes to the legislative department cash fund (fund):Transfers $12,674,766 from the fund to the general fund;Establishes a fund limit, equal to $8 million for the state fiscal year commencing on July 1, 2025, and, thereafter, adjusts the fund limit proportionally with the percentage change in total general fund appropriations for the legislative branch;Limits reversion of unexpended appropriations to the fund to prevent the balance from exceeding the fund limit and annually transfers any portion of the fund that exceeds the balance to the general fund;Excludes money in the congressional redistricting and legislative redistricting accounts (redistricting accounts) and gifts, grants, and donations in the fund from any calculations related to the fund limit;Codifies that any money received related to public records requests is deposited into the fund and that the house of representatives, the senate, and the legislative service agencies are authorized to seek, accept, and expend gifts, grants, or donations; andClarifies that the interest and income in the redistricting accounts in the fund are transferred to the general fund, along with other interest and income from the fund.(Note: This summary applies to this bill as enacted.)
The act extends the availability of the conservation easement tax credit from income tax year 2031 through income tax year 2036. The act also prohibits the division of conservation from issuing any additional credit certificates or amending previously issued credit certificates as a result of the additional authority granted by the act for a donation made prior to the effective date of the act.(Note: This summary applies to this bill as enacted.)
Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and where a mobile home owner may obtain language translation or interpretation services. The county treasurer is required to provide the multilingual notice by mail and by personal service to the mobile home owner at the mobile home. The act modifies the process for collection of delinquent property taxes on a mobile home by allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners. A tax lien must be sold in accordance with the provisions for tax lien sales on real property. The act extends the redemption period for mobile home owners whose property is subject to a tax lien to any time within 3 years from the date of the tax lien sale, or at any time before the execution of a certificate of ownership to the mobile home. Like a real property owner, an individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the mobile home is issued is also allowed an extended redemption period of up to 9 years from the issuance of a certificate of ownership to their mobile home. If the mobile home owner has not exercised the right of redemption at least 3 years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction that is deemed overbid proceeds must be disbursed to the persons entitled to receive them by law. The act specifies that if a mobile home that is subject to a tax lien or stricken off to the county is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all other fees, costs, and expenses incurred by the county treasurer in connection with the tax lien sale process and obtain a certificate of purchase for a tax lien on the mobile home; except that an owner of a mobile home park does not have a right of first refusal unless the owner is an association of mobile home owners. If an underlying landowner exercises this right, no tax lien will be sold or stricken off to the county. When a tax lien is stricken off to the county under certain circumstances, the act allows the most recent mobile home owner to redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned, remove the mobile home from the county tax roll, and authorize the removal and disposal of the mobile home; except that, if an occupant of a mobile home establishes proof of ownership, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.(Note: This summary applies to this bill as enacted.)
The act creates the commission on medicaid (commission) to develop recommendations regarding implementation of new federal medicaid policy changes that go into effect in 2026, 2027, and 2028 and to support Coloradans impacted by those policy changes. The commission is required to:Convene at least 6 times but no more than 12 times between May 14, 2026 and December 11, 2026;Invite relevant state agency representatives and medicaid stakeholders to present and provide feedback on commission recommendations; andContract with a technical advisor to assist the commission in writing and submitting a report to the general assembly and the governor documenting the commission's process and any recommendations by December 11, 2026. The act appropriates $500,000 to the legislative department from the general fund to implement the act.(Note: This summary applies to this bill as enacted.)
For state fiscal year 2026-27, the act appropriates $5,000,000 from the species conservation trust fund (trust fund) in the state treasury for various wildlife conservation programs directed at conserving candidate species or species that are likely to become candidate species, as determined by the United States fish and wildlife service. The executive director of the Colorado department of natural resources, after consulting with the Colorado water conservation board, the parks and wildlife commission, and the director of the division of parks and wildlife, has submitted to the general assembly a list of programs and associated costs that are eligible to receive funding from the trust fund as follows:$2,380,000 for the upper Colorado river endangered fish recovery program and San Juan river basin recovery implementation program;$60,000 for Rio Grande native fish protection and habitat improvements;$60,000 for selenium management, research, monitoring, evaluation, and control;$1,250,000 for native terrestrial wildlife conservation; and$1,250,000 for native aquatic wildlife conservation. Trust fund money made available for native terrestrial wildlife conservation is not available for purposes of importing new wolves for reintroduction into the state for state fiscal year 2026-27.(Note: This summary applies to this bill as enacted.)