The voluntary contribution to the Colorado healthy rivers fund, the Alzheimer's Association fund, the military family relief fund, the Colorado cancer fund, the Make-A-Wish Foundation of Colorado fund, and the unwanted horse fund are currently scheduled to appear on the state income tax return form for income tax years beginning prior to January 1, 2021. The act reauthorizes the funds to remain on the form, so long as the funds meet the existing statutory requirement that a voluntary contribution fund must receive at least $50,000 in contributions each tax year.(Note: This summary applies to this bill as enacted.)
The act ensures that clean energy resources and energy storage systems used to store electricity are assessed for valuation for the purpose of property taxation in a similar manner to renewable energy facility property used to generate and deliver electricity. The act also modifies the income approach for certain renewable energy facilities by extending the"tax factor" from a 20-year period to a 30-year period. It also specifies that after the 20- or 30-year period, as applicable, a tax factor is not applied and the taxable value shall not exceed the depreciated value floor calculated using the cost basis method. The administrator is also required to utilize the income approach for solar energy facilities that generate 2 megawatts or less, so that similar facilities will be valued in the same manner.(Note: This summary applies to this bill as enacted.)
The act broadens the state's priorities and focus on suicide and suicide attempts and the after-effects of those actions on attempt survivors, family, friends, health-care providers, first and last responders, educators, and students in schools where a suicide or suicide attempt has occurred.(Note: This summary applies to this bill as enacted.)
House Bill 00-1351, enacted in 2000, removed the provision permitting a child care contribution income tax credit for an in-kind contribution. Accordingly, the act removes all references in the statute to an in-kind contribution. The act also repeals an obsolete provision that was only applicable to the income tax year that commenced on or after January 1, 1999, but prior to January 1, 2000.(Note: This summary applies to this bill as enacted.)
All of the current law sections presented in the act provide sales tax exemptions for specific items. None of the sales tax exemptions in the act authorize corresponding use tax exemptions. As a result, an item could conceivably become subject to use tax the instant the tax-exempt sale occurs. Most statutory sales tax exemptions have corresponding use tax exemptions to prevent this. Consequently, the act addresses defects in statute by clarifying that an item that is subject to a sales tax exemption is actually exempt from both sales and use tax and makes those statutory sections compatible with the fundamental principles of use tax and Colorado supreme court decisions on the subject.(Note: This summary applies to this bill as enacted.)
The act expands the community transition specialist program (program) by redefining "high-risk individual" to allow more individuals to access program services. The act also expands facilities that can access program services.(Note: This summary applies to this bill as enacted.)
The act repeals a provision of law that creates the capitol dome restoration fund, which is obsolete. The capitol dome restoration was a capital project that commenced in 2010 and has since been completed. The statutory sections regarding the capitol dome restoration were repealed in July 2015 but the statute establishing the fund and the necessary transfers of money to the fund were inadvertently left in the statutes. The act addresses that defect.(Note: This summary applies to this bill as enacted.)
The act creates concurrent legislative jurisdiction between the state of Colorado and the United States over specified real property constituting the United States Army Pueblo chemical depot.(Note: This summary applies to this bill as enacted.)
The act requires the owner or operator of a carpooling service internet application (internet application) to register annually with the department of transportation. Owners or operators are also required to disclose to users of the internet application that carpooling service companies are not regulated by the state; that the state does not conduct medical examinations, vehicle inspections, or insurance verification in relation to the provision of carpooling service; and that background checks on drivers might not be conducted. The act also requires that the amount that can be charged to a user through the internet application be reasonably calculated to cover the direct and indirect costs of providing carpooling service and limits the number of passengers that a driver providing carpooling service through the internet application may transport at any one time.The act also limits each driver providing carpooling service to one trip per day and defines "carpooling service" as a trip that is at least 23 miles between pick-up and drop-off points or a trip to or from a ski area, regardless of distance.(Note: This summary applies to this bill as enacted.)
The bill requires that firearms be responsibly and securely stored when they are not in use to prevent access by unsupervised juveniles and other unauthorized users. The bill creates the offense of unlawful storage of a firearm if a person stores a firearm in a manner that the person knows, or should know: That a juvenile can gain access to the firearm without the permission of the juvenile's parent or guardian; or A resident of the premises is ineligible to possess a firearm under state or federal law. Unlawful storage of a firearm is a class 2 misdemeanor. The bill requires licensed gun dealers to provide with each firearm, at the time of a firearm sale or transfer, a locking device capable of securing the firearm. Transferring a firearm without a locking device is an unclassified misdemeanor punishable by a maximum $500 fine. The bill requires the state court administrator to annually report to the general assembly about the number of charges related to unsafe firearms storage and the disposition of those charges. The bill requires the office of suicide prevention within the department of public health and environment (department) to include on its website, and in materials provided to firearms-related businesses and health care providers, information about the offense of unlawful storage of a firearm, penalties for providing a handgun to a juvenile or allowing a juvenile to possess a firearm, and the requirement that gun dealers provide a locking device with each firearm transferred. Subject to available money, the department is required to develop and implement a firearms safe storage education campaign to educate the public about the safe storage of firearms, and state requirements related to firearms safety and storage, and information about voluntary temporary firearms storage programs . (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
The act facilitates business entities' ability to conduct business activities electronically by:Defining terms, including address, delivery, document, e-mail, electronic transmission, notice, and sign, that relate to electronic communications; Specifying how notice may be given by electronic transmission; and Establishing requirements for remote participation in shareholders' and directors' meetings.(Note: This summary applies to this bill as enacted.)
An individual who owns a firearm must report the loss or theft of that firearm to a law enforcement agency within 5 days after discovering that the firearm was lost or stolen. A first offense for failure to make such a report is a civil infraction punishable by a $25 fine, and a second or subsequent offense is a misdemeanor punishable by a maximum $500 fine. The 5-day reporting requirement does not apply to a licensed gun dealer.Another person who is a member of the owner's family or who resides with the owner may report the lost or stolen firearm. If the other person reports the loss or theft of the firearm, the owner is not required to make a report. A report by another person is not an acknowledgment of firearm ownership.A person who reports a lost or stolen firearm is immune from criminal prosecution for an offense pursuant to state law related to the storage of firearms.The act requires a law enforcement agency that receives a report of a lost or stolen firearm to enter information about the lost or stolen firearm into the Colorado bureau of investigation crime information center database.(Note: This summary applies to this bill as enacted.)
