The act establishes a refundable state income tax credit for active qualified stewardship practices on a farm or ranch for income tax years beginning on or after January 1, 2026, but before January 1, 2031. A qualified taxpayer may earn a state income tax credit equal to: At least $5 and no more than $75 per acre of land covered by one qualified stewardship practice, up to a maximum credit of $150,000 in one income tax year. At least $10 and no more than $100 per acre of land covered by 2 qualified stewardship practices, up to a maximum credit of $200,000 in one income tax year. At least $15 and no more than $150 per acre of land covered by at least 3 qualified stewardship practices, up to a maximum of $300,000 per income tax year. The department of agriculture may issue rules to implement the tax credit, including specifying requirements for implementing and demonstrating qualified stewardship practices. Before issuing any rules, the commissioner of the department of agriculture shall initiate a public stakeholder process to advise the commissioner about the requirements for implementing and demonstrating qualified stewardship practices. To claim the credit, a qualified taxpayer must apply to the department of agriculture for a tax credit certificate. The department of agriculture will evaluate the application and issue the certificate if the taxpayer qualifies for the tax credit. If a tax credit certificate is issued, the qualified taxpayer must attach it to the taxpayer's income tax return and submit it to the department of revenue. The aggregate amount of tax credits issued in one calendar year cannot exceed $3 million. After certificates have been issued for credits that exceed an aggregate of $3 million for all qualified taxpayers during a calendar year, any claims that exceed the amount allowed are placed on a wait list and a certificate is issued for use of the credit in the next income tax year. No more than $2 million in claims shall be placed on the wait list in any given calendar year. Only one tax credit certificate may be issued per qualified taxpayer in an income tax year, and the qualified taxpayer claiming the credit may only receive the tax credit for up to 3 income tax years. No credit may be earned if the qualified taxpayer has received another tax credit, a tax deduction, or a grant related to agricultural land health from any source during the income tax year for which the tax credit is sought. The act appropriates $17,117 to the department of agriculture from the general fund for the 2024-25 state fiscal year for use by the agricultural services division (division) to implement the act. APPROVED by Governor May 24, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The act removes the ability of most firefighter employers to select accident insurance, self-insurance, or a self-insurance pool as options to provide statutorily required monetary benefits to a firefighter who has experienced a heart and circulatory malfunction. As a result, all firefighter employers except for those exempted by the act must participate in a multiple employer health trust in order to provide such benefits. The act exempts firefighter employers that are cities and counties or municipalities that, as of July 2022, have a population of 400,000 or more and, as of April 30, 2024, have enacted an ordinance to provide the required monetary benefits that remains in effect. APPROVED by Governor May 24, 2024 EFFECTIVE May 24, 2024(Note: This summary applies to this bill as enacted.)
The act requires the university of Colorado and Colorado state university, in collaboration with the division of administration (division) in the department of public health and environment (department), to: On or before October 1, 2024, start to conduct a feasibility study of the use of green infrastructure, which refers to interconnected networks of green spaces for water quality management solutions that are an alternative to traditional gray infrastructure, which refers to centralized water quality treatment facilities, and the use of green financing mechanisms for water quality management; Complete the feasibility study on or before April 1, 2026; and Establish up to 3 pilot projects in the state to demonstrate the use of green infrastructure and the financing of an alternative compliance program. Each pilot project may be operated for up to 5 years and the universities may provide technical assistance to the operator of a pilot project. On or before November 1, 2026, the division, in coordination with the universities, is required to submit a report and, on or before February 1, 2027, present the report to the water resources and agriculture review committee. The report and presentation must concern the progress of the feasibility study and any pilot projects and on any legislative and administrative recommendations to promote the use of green infrastructure and green financing mechanisms for water quality management in the state. APPROVED by Governor May 24, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The act expands the behavioral health-care continuum gap grant program to include awarding a community investment grant for a new capital construction project. The act transfers $4 million from the general fund to the behavioral and mental health cash fund for purposes of the act. The act appropriates $4 million from the behavioral and mental health cash fund to the department of human services for the behavioral health-care continuum gap grant program related to integrated behavioral health services. APPROVED by Governor May 24, 2024 EFFECTIVE May 24, 2024(Note: This summary applies to this bill as enacted.)
The act implements recommendations of the department of regulatory agencies' (department) sunset review and report on the regulation of nontransplant tissue banks by continuing the regulation of nontransplant tissue banks for 9 years, to 2033. The act grants the director of the division of professions and occupations in the department (director) the authority to create rules necessary for the regulation of nontransplant tissue banks. The director shall solicit input from the following groups during the rule-making process: Persons, including any professional organization of individuals that has signed up with the department for rule-making notification, offering services that require registration pursuant to Colorado law regulating nontransplant tissue banks; and Consumers or consumer representatives who advocate for consumers affected by Colorado law regulating nontransplant tissue banks and who have signed up with the department for rule-making notification. If a nontransplant tissue bank withdraws or does not renew its registration with the director, the act requires the nontransplant tissue bank to continue to maintain specified information on file with the director for a period of 3 years after the end of registration. The nontransplant tissue bank shall also maintain specified records and receipts for a period of 3 years after the end of registration. In addition to standards of practice in existing law, the act requires that a nontransplant tissue bank maintain a proper chain of custody of human remains while the human remains are in the possession of the nontransplant tissue bank. A nontransplant tissue bank is permitted to compensate a funeral establishment for transportation of human remains and other reasonable expenses but shall not compensate a funeral establishment for human remains. The donor of human remains (donor) or the person authorized by law to consent to donation may limit the sale of the donated human remains by a nontransplant tissue bank, including prohibiting sale to foreign buyers, for nonmedical research uses, or for military uses. A nontransplant tissue bank shall disclose the following information, in addition to required disclosures in existing law, to the donor or to the person authorized by law to consent to donation: That the donor or the person authorized by law to consent to donation is donating human remains to a nontransplant tissue bank; That the nontransplant tissue bank may sell all or any portion of the human remains; That the nontransplant tissue bank may compensate a funeral establishment for transportation of human remains and other reasonable expenses, but the nontransplant tissue bank shall not compensate a funeral establishment for human remains; and That the donor or the person authorized by law to consent to donation may limit the sale of the donated human remains by a nontransplant tissue bank, including prohibiting sale to foreign buyers, for nonmedical research uses, or for military uses. A person owning an interest in a funeral establishment is prohibited from owning an interest in a nontransplant tissue bank. The act excludes an approved medical college or similar educational institution that accepts human remains primarily for its own educational or research purposes from the definition of a "nontransplant tissue bank". The act provides a private civil right of action for a person who suffers damages as a result of a violation of Colorado law regulating nontransplant tissue banks to recover damages against any person that violates the law. The act also specifies statutory penalties for a violation of law regulating nontransplant tissue banks. APPROVED by Governor May 24, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The act modifies the income tax credit for qualified costs incurred in preservation of historic structures (credit) by: Modifying the requirement that a qualified commercial or residential structure be at least 50 years old to instead require a qualified commercial or residential structure to be at least 30 years old; Extending the period for which a taxpayer may claim the credit through income tax years commencing prior to January 1, 2037; Extending the period for which the Colorado office of economic development may reserve the credit through December 31, 2032; Limiting the credit to apply to past rehabilitation expenditures that occurred 12, rather than 24, months prior to the submission of an application for the credit on or after January 1, 2026; Preventing a person from submitting an application for the credit on or after January 1, 2025, in connection with an already completed rehabilitation project; Increasing the amount of the credit that may be awarded for residential rehabilitation expenditures from $50,000 to $100,000, beginning with credits that are awarded on or after January 1, 2025; Removing the 5% increase in the percentage of applicable rehabilitation expenses incurred in a rehabilitation in a disaster area under the credit for rehabilitations made in connection with an application for the credit submitted on or after January 1, 2025; Creating the commercial historic preservation tax credit program cash fund that consists of gifts, grants, donations, any revenue generated by the issuance fee charged in connection with the issuance of a credit, and any other money that the general assembly credits to the fund; For tax years commencing on or after January 1, 2027, allowing the credit for qualified residential structures to be refundable rather than able to be carried forward; and For calendar years commencing on or after January 1, 2025, but before January 1, 2030, establishing a second income tax credit pool of up to $5 million annually that is reserved for an owner of a qualified commercial structure that is rehabilitated so that at least 50% of the square footage of the qualified commercial structure will be net new housing rental units, and, if the qualified commercial structure is subject to a deed restriction that requires the owner to lease rental housing to individuals with an income below a certain amount, the taxpayer claiming the credit may claim 5% more of the qualified expenditures. To implement the act, for the 2024-25 state fiscal year: $74,244 is appropriated from the general fund to the office of the governor for use by economic development programs for general incentives and marketing by the economic development commission; and $54,419 is appropriated from the general fund to the department of higher education for use by history Colorado for the office of archeology and historic preservation. APPROVED by Governor May 24, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The act creates a statutory scheme to regulate the use of deepfakes produced using generative artificial intelligence in communications about candidates for elective office. Distribution of a communication that includes an undisclosed or improperly disclosed deepfake with knowledge or reckless disregard as to the deceptiveness or falsity of the communication related to a candidate for elective office is prohibited. Proper disclosure requires the statement: "This (image/audio/video/multimedia) has been edited and depicts speech or conduct that falsely appears to be authentic or truthful". The disclosure statement must satisfy the requirements in the act, and any rule adopted by the secretary of state in accordance with the act, for a clear, conspicuous, and understandable disclosure statement regarding a deepfake. The disclosure statement must be included in the communication's metadata and, to the extent technically feasible, must be permanent or unable to be easily removed by subsequent users. Any person who believes there has been a violation of the statutory or regulatory requirements for disclosure of the use of a deepfake may file a complaint with the office of the secretary of state. The secretary shall hear such complaints in accordance with existing complaint and administrative hearing procedures under the "Fair Campaign Practices Act", and a hearing officer may impose a civil penalty of at least $100 for each violation involving unpaid advertising or at least 10% of the amount paid or spent to advertise the communication that includes an undisclosed or improperly disclosed deepfake. A candidate who is the subject of a communication that includes an undisclosed or improperly disclosed deepfake may bring a civil action for injunctive or other equitable relief or for compensatory and punitive damages, or both. The plaintiff-candidate may also seek reasonable attorney fees, filing fees, and costs of action, and any other just and appropriate relief necessary to enforce the prohibition on undisclosed deepfakes and to remedy the harm caused by violation of the prohibition. The plaintiff-candidate must prove the defendant's knowledge or reckless disregard as to the falsity or deceptiveness of the communication that includes the deepfake by clear and convincing evidence. Liability for a violation of the act does not extend to an interactive computer service, a radio or television broadcasting station, including a cable or satellite television operator, programmer, producer, or streaming service, an internet website, a regularly published newspaper, magazine, or other periodical of general circulation, or a provider of technology used in the creation of a deepfake as specified in the act and in accordance with immunities provided by federal law. APPROVED by Governor May 24, 2024 EFFECTIVE July 1, 2024(Note: This summary applies to this bill as enacted.)
The act clarifies that court-appointed special advocate volunteers can be attached, stay attached, or be reattached to cases for foster youth in transition. With the consent of the youth, a CASA volunteer may be appointed in a foster youth in transition program case and may support the youth in planning for the youth's future and accessing necessary services, supports, and assistance consistent with the youth's expressed interests and the program's goals. A CASA volunteer appointed to a youth in a foster youth in transition program case shall not make best interests recommendations to the court or others and must not have access to or share confidential information about the youth without the youth's express consent to access or share such information. APPROVED by Governor May 24, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The act updates Colorado state laws concerning insurance company holding systems to align with the National Association of Insurance Commissioners' model act. The changes include updating: The registration requirements for the ultimate controlling person of each insurer by adding new filing requirements to be included with the division of insurance's (division) existing registration requirements; The standards for insurance holding company transactions subject to registration with the division; Language concerning the confidential treatment of documents to include proprietary and trade secret documents and materials; and The regulatory tools that the division may use for the regulation of insurance holding companies. The act authorizes the commissioner of insurance to adopt rules applicable to certain reinsurance arrangements. The act also makes technical amendments. APPROVED by Governor May 24, 2024 EFFECTIVE January 1, 2025(Note: This summary applies to this bill as enacted.)
Current law requires state agencies and public entities to comply with digital accessibility standards on or before July 1, 2024. The act provides a one-year extension to July 1, 2025, of immunity from liability for failure to comply with the digital accessibility standards for an agency that demonstrates good faith efforts toward compliance or toward resolution of any complaint of noncompliance. To be eligible for the extension, the act requires the agency to post quarterly reports on progress and create a process for redress for inaccessible digital products. APPROVED by Governor May 24, 2024 EFFECTIVE May 24, 2024(Note: This summary applies to this bill as enacted.)
The act authorizes a school district, board of cooperative services, district charter high school, institute charter high school, or the Colorado school for the deaf and the blind (local education provider) to grant a high school diploma endorsement in climate literacy (seal of climate literacy) to graduating students who demonstrate mastery in climate literacy and attain green skills or technical green skills. The purpose of the seal of climate literacy is to give a student personal agency to help the student and the student's communities understand or adapt to the effects of climate change. To obtain a seal of climate literacy, a student must complete the minimum high school graduation requirements of the local education provider, successfully complete at least 2 courses in the area of climate literacy selected by the local education provider, and successfully complete a final experiential learning project (final project) that is approved, supported, and facilitated by a climate literacy experiential learning provider (learning provider). The local education provider may collaborate with local businesses, nonprofit organizations, industry leaders, and institutions of higher education to support students' climate literacy. Beginning with students in the sixth grade, each local education provider shall annually notify students and their legal guardians of the requirements for obtaining a seal of climate literacy. On or before July 1, 2025, and every July 1 thereafter, each local education provider shall collect data on the seal of climate literacy, including: The schools that awarded the seal of climate literacy; The number of students who received the seal of climate literacy; The types of final projects students have completed; The names of the learning providers who approve, support, and facilitate students' final projects; A list of academic courses students have completed to earn the seal of climate literacy; and Any other findings related to the seal of climate literacy. On or before October 1, 2025, and every October 1 thereafter, each local education provider shall submit a report to the department of education (department) summarizing the data collected. The department may collaborate with a nonprofit organization to evaluate the data collected and prepare a report summarizing the data. On or before January 15, 2026, and every January 15 thereafter, the department shall submit the report to the house of representatives education committee and the senate education committee, or their successor committees, and the state board of education. The act appropriates $18,749 to the department from the general fund for purposes of the seal of climate literacy. APPROVED by Governor May 23, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The act authorizes the department of education (department) to commission a financial study (study) with an independent contractor to analyze the costs to the state and school districts, district charter schools, institute charter schools, and boards of cooperative services (local education providers) and potential cost savings to provide students the opportunity to obtain college credits, industry credentials, and work-based learning experiences. The study must also include an analysis of the effects of consolidating certain postsecondary and workforce readiness programs. The department shall submit the report by December 1, 2024, including recommendations for implementation in the 2025-26 state budget year. The act requires the office of information technology (office) to build, or contract with a third-party vendor to build, the Colorado statewide longitudinal data system (data system) to establish a consistent, appropriate, secure, and legal means of data sharing and connecting multiple data sets into the data system to support effective state investments, inform policy research, and assist Colorado citizens in making choices related to their education and training pathways. The office shall work with contributing state agencies, local education providers, institutions of higher education, partner entities, and policymakers. The act creates the Colorado state longitudinal data system governing board (governing board) to support the office with the development and implementation of the data system. The governing board is required to convene the systems build and implementation interagency advisory group and the sustainability interagency advisory group to support and advise the governing board on the technical development, implementation, use, and function of the data system. The act requires the office to submit an interim report on or before January 15, 2025, on the progress of the data system, the data governance processes and procedures, and recommendations for legislative changes and funding, as necessary, to the general assembly, the state board of education, and the governor. Beginning April 15, 2026, and each April 15 thereafter, the office shall submit an annual report summarizing key findings from the data system on education and workforce outcomes and education and workforce readiness to the general assembly, the state board of education, and the governor. The act creates the statewide longitudinal data system cash fund (cash fund). On July 1, 2024, the state treasurer shall transfer $5 million to the cash fund for purposes of the data system. Subject to annual appropriation by the general assembly for the 2024-25, 2025-26, and 2026-27 state fiscal years, the office and the department may expend money from the cash fund for purposes of the data system. The state treasurer shall transfer all unexpended and unencumbered money in the cash fund to the general fund on September 1, 2027. The act appropriates $4,432,419 from the cash fund to the office for purposes of the data system. The act appropriates $800,005 from the general fund to the department for purposes of the study. The act appropriates $202,992 from the cash fund to the department for purposes of the data system. APPROVED by Governor May 23, 2024 EFFECTIVE May 23, 2024(Note: This summary applies to this bill as enacted.)
