Sections 1 and 3 of the act restore, over time, certain business deductions to federal taxable income that were disallowed in Colorado by operation of a department of revenue rule and by House Bill 20-1420. The specific deductions are related to net operating losses, the application of the federal excess business loss rules, interest expenses, and qualified improvement property.The earned income tax credit is equal to a percentage of the federal earned income tax credit. Section 2 allows taxpayers filing with an individual taxpayer identification number to claim the earned income tax credit for income tax years commencing on or after January 1, 2020.(Note: This summary applies to this bill as enacted.)
The act recreates, with amendments, the "Occupational Therapy Practice Act" (Act), which repealed September 1, 2020. Specifically, the act:Recreates and extends the Act for 9 years, until 2030; Modifies the legislative declaration and definitions related to the scope of practice of occupational therapy; Designates "occupational therapy consultant", "M.O.T.", "M.O.T./L.", "occupational therapy assistant", "O.T.A.", and "C.O.T.A." as protected titles and clarifies that individuals who legally practice temporarily as occupational therapists in Colorado may use protected titles; Reorders and amends certain provisions concerning examinations and applications for licensure by occupational therapists and occupational therapy assistants; and Adds certain prohibited behaviors as grounds for discipline.(Note: This summary applies to this bill as enacted.)
The act extends the time in which debtors experiencing financial hardship due to the COVID-19 emergency may have extraordinary debt collection actions suspended. Existing law required a judgment creditor (creditor) to provide a notice to a judgment debtor (debtor) before instituting an extraordinary debt collection action, which includes an action in the nature of a garnishment, attachment, levy, or execution to collect or enforce a judgment. The debtor may suspend the collection action by notifying the creditor that the debtor is experiencing financial hardship due to COVID-19. The obligation to provide notice and the suspension of the collection action were effective through February 1, 2021. The act extends the effective period for the notice and the suspension to June 1, 2021. If a collection action has already been suspended by the debtor, the suspension is now effective through June 1, 2021.In addition, under existing law, up to $4,000 cumulative in a depository account or accounts in a debtor's name is exempt from levy and sale under a writ of attachment or execution through February 1, 2021. The act extends that date to June 1, 2021.(Note: This summary applies to this bill as enacted.)
The act authorizes the executive committee of the legislative council (executive committee) to allow electronic participation in legislative proceedings during a declared disaster emergency caused by a public health emergency infecting or exposing a great number of people to disease, agents, toxins, or other such threats, and, if it is allowed, to establish policies governing such electronic participation.If a member cannot participate electronically from the member's home due to a technological limitation, the member may receive reimbursement for travel expenses to an alternate location to allow the member to participate electronically. The amount of the reimbursement cannot exceed the amount the member would customarily receive for travel expenses to Denver to participate in person. A member is not entitled to reimbursement for any other expenses incurred in connection with electronic participation.Due to the COVID-19 pandemic, for the first regular session of the seventy-third general assembly, the bill allows joint committees of reference that are required to hold hearings commonly referred to as SMART Act hearings to conduct the hearings at any time after the general assembly convenes, including while the general assembly is temporarily adjourned. Legislators, departments, and the public may participate remotely in accordance with policies established by the executive committee or the joint rules of the senate and house of representatives.(Note: This summary applies to this bill as enacted.)
Through the end of 2021, the act allows members of a party central committee or vacancy committee to participate in a committee meeting remotely, including by casting the member's vote by e-mail, mail, telephone, or through an internet-based application if allowed by the party's rules.The act permits a state senate, state house of representatives, or county commissioner district committee to hold a meeting to address organizational or administrative matters separate from a meeting of the state or county central committee. A member of a district committee may participate in a separate meeting by remote means if such remote participation has been approved by the chair and vice-chair of the district committee.The act permits a state party central committee or state party executive committee to adopt party rules or bylaws to implement the bill's remote participation provisions. The act also permits a member of the state party central committee or state party executive committee considering such rules or bylaws to participate remotely in a meeting in which the rules or bylaws are being considered.(Note: This summary applies to this bill as enacted.)
The bill requires the state treasurer to transfer $44.5 million from the general fund to the housing development grant fund for the purpose of providing emergency housing assistance to individuals and households who have experienced financial need due to the COVID-19 pandemic or second-order effects of the COVID-19 pandemic. The money must be used by June 30, 2021. The bill also creates the emergency direct assistance grant program (program) in the division of housing (division) within the department of local affairs (department) to provide grants to individuals who have experienced financial need due to the COVID-19 pandemic or second-order effects of the COVID-19 pandemic and are ineligible for certain other types of assistance. The bill allows the division to promulgate rules and requires the department to submit a report to legislative committees of reference with jurisdiction over local government and to the governor concerning the program. The bill creates the emergency direct assistance grant program fund (fund) and directs the state treasurer to transfer $5 million from the general fund to the fund for the program. The division must use the money by June 30, 2021. The program is repealed, effective June 30, 2022. The bill requires the state treasurer to transfer $500,000 from the general fund to the eviction legal defense fund for the purpose of providing legal representation to indigent tenants to resolve civil legal matters arising on and after March 1, 2020, concerning an eviction or impending eviction related to the public health emergency caused by the COVID-19 pandemic. The state court administrator must use the money by June 30, 2021. (Note: This summary applies to this bill as introduced.)
The bill creates 2 emergency relief grant programs to allow the state to allocate and quickly distribute money to existing licensed and start-up child care providers (providers) in Colorado. The child care sustainability grant program (sustainability program) is created in the department of human services (department). The purpose of the sustainability program is to provide financial support to licensed providers in Colorado, including those that are in danger of closing as a result of the COVID-19 public health emergency. The department shall develop a formula, criteria, and timeline to allocate grants to eligible providers. A grant award from the sustainability program must range from at least $500 to no more than $35,000. A licensed provider's child care capacity is a key criteria in determining the amount of the grant award. The department shall determine grant award amounts for eligible providers as soon as possible, but no later than January 31, 2021, and distribute the money for grant awards no later than February 28, 2021. The emerging and expanding child care grant program (expansion program) is created in the department. The purpose of the expansion program is to expand access and availability of licensed providers throughout Colorado. The intent of the expansion program is to provide financial assistance to new or existing providers. A grant award from the expansion program must range from at least $3,000 to no more than $50,000. A grant award from the expansion program may be used for costs associated with expansion of an existing provider or to assist with the creation of a new child care program. Costs may include staff training, background check fees, cleaning supplies, educational supplies, and capital or facility improvement costs. The department shall begin the grant award process on or before January 31, 2021. The bill makes an appropriation. (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 bill directs the state treasurer to transfer, on the effective date of the bill, $5 million from the general fund to the energy outreach Colorado low-income energy assistance fund (fund). The Colorado energy office administers the fund for use by Energy Outreach Colorado, which organization provides direct utility bill payment assistance to low-income households. Energy Outreach Colorado must expend the money before June 30, 2021. On or before July 15, 2021, Energy Outreach Colorado is required to report to the Colorado energy office regarding the amount of the transferred money that was disbursed for direct bill payment assistance and the amount returned to the state. The Colorado energy office may audit Energy Outreach Colorado's financial transactions and accounts regarding the money received. (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 bill creates the connecting Colorado students grant program (program) to provide grants to local education providers to use in providing broadband service and other technology for increased internet access for students, educators, and other staff. The program is created in the department of education (department). The department reviews applications, and the commissioner of education (commissioner) awards the grants. The department must consult with the office of information technology, the office of economic development, and broadband and education technology experts in reviewing the applications. The bill specifies the required contents of grant applications, the criteria that the department and the commissioner must consider in reviewing and awarding grants, and criteria for prioritizing applicants. The bill creates the connecting Colorado students grant program fund out of which grants are paid. By February 1, 2021, the department must distribute the money appropriated to the department for the 2020-21 budget year for grants. Beginning in July 15, 2021, the department must submit to the state board of education, governor, and education committees of the general assembly a report concerning implementation of the program. By January 10, 2021, the department, in collaboration with the office of information technology and broadband service providers, must develop and make publicly available a list of free or low-cost broadband services and other internet access resources. The program is repealed, effective February 1, 2022. (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 bill provides funding as follows to support entities impacted by capacity restrictions imposed to address the COVID-19 pandemic: $37 million for direct relief payments to small businesses located in a county that is subject to, and in compliance with, severe capacity restrictions pursuant to a public health order, with payments allocated to the counties for distribution to eligible small businesses, which businesses include restaurants, bars, movie theaters, and fitness and recreational sports centers; $7.5 million for direct relief payments to eligible arts, culture, and entertainment artists, crew members, and organizations, with payments allocated by the creative industries division in the Colorado office of economic development; $6,775,000 $6,780,000 to the department of public health and environment to enable the department to contract with county or district boards of health to provide state funding in lieu of those local government agencies charging annual licensing fees to certain retail food establishments; $1.8 million $1,891,775 to the department of revenue to offset the department's waiver of certain liquor license fees; and $4 million for use by the minority business office in the Colorado office of economic development to provide direct relief payments, grants and loans, and technical assistance and consulting support to minority-owned businesses. (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: Adjusts how calendar quarter estimates of the tax on insurance premiums are calculated and allows the payment for the first calendar quarter of a year to be adjusted to reflect the claiming of an allowable tax credit or previous estimated payments; Allows a company that has overpaid on its estimated premium tax liability to either apply the overpayment to future estimated payments or claim a refund; Provides that in calculating the amount of a refund, any nonrefundable tax credits claimed by the company are applied to the company's tax liability first, and the amount of the refund cannot exceed the total amount of any additional payments made by the company; Allows a taxpayer to claim a small business recovery tax credit or an affordable housing tax credit against estimated premium tax payments; and Provides for the transfer of small business recovery tax credits among affiliates.(Note: This summary applies to this bill as enacted.)
The bill expands and extends the provisions of the food pantry assistance grant program (grant program) that is currently in law. Current law states that all grants from the grant program must be made on or before December 30, 2020, and allows for grants to food banks and food pantries, including faith-based organizations (eligible entities) . The bill extends this date to February 28, 2021. and also allows food delivery organizations to apply for a grant . The bill states that it is the intent of the general assembly that food purchased through an award from the grant program be purchased and distributed all money awarded by the grant program is expended on or before June 30, 2021. Currently, grant awards through the grant program range from $2,500 to $35,000. The bill no longer caps the grant awards at $35,000. The amount a grant recipient may use for direct and indirect costs expenses is increased from 10% to 50% 20%. Allowable expenses are expanded to include food delivery. In awarding grants to eligible entities, the department of human services shall in no case determine the amount of a grant award on the risk level of the county in which the eligible entity is located, based upon the risk level dial framework established by the department of public health and environment. The repeal date is extended one year, to June 30, 2023. The bill makes an appropriation. (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.)
