For a child or youth who obtains services under the state's medicaid program through the initiation of a dependency and neglect action or juvenile delinquency action resulting in out-of-home placement, the act requires the department of health care policy and financing (department) to assign the child or youth to the managed care entity (MCE) in the county in which the action was initiated. The department shall only change the MCE designation if requested by the county with jurisdiction over the action or the child's or youth's legal guardian. (Note: This summary applies to this bill as enacted.)
Section 1 of the act specifies that the act shall be known as the "Tax Fairness Act". Sections 2 and 3 of the act require taxpayers to add to federal taxable income: For income tax years ending on and after the enactment of the March 2020 "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act), but before January 1, 2021, and for income tax years beginning on and after the enactment of the CARES Act, but before January 1, 2021, an amount equal to the difference between a taxpayer's net operating loss deduction as determined under federal law before the amendments made by section 2303 of the CARES Act and the taxpayer's net operating loss deduction as determined under federal law after the amendments made by section 2303 of the CARES Act; For income tax years ending on and after the enactment of the CARES Act, but before January 1, 2021, and for income tax years beginning on and after the enactment of the CARES Act, but before January 1, 2021, an amount equal to a taxpayer's excess business loss as determined under federal law without regard to the amendments made by section 2304 of the CARES Act, but with regard to the technical amendment made in that section of the CARES Act; For income tax years ending on and after the enactment of the CARES Act, but before January 1, 2021, and for income tax years beginning on and after the enactment of the CARES Act, but before January 1, 2021, an amount equal to the amount in excess of the limitation on business interest under federal law without regard to the amendments made by section 2306 of the CARES Act; and For income tax years commencing on or after January 1, 2021, but before January 1, 2023, an amount equal to the deduction for qualified business income for an individual taxpayer who files a single return and whose adjusted gross income is greater than $500,000, and for an individual taxpayer who files a joint return and whose adjusted gross income is greater than $1 million. This federal deduction may be claimed for income tax years commencing prior to January 1, 2026, except that the add-back is not required for a taxpayer who files a schedule F, profit or loss from farming, or successor form, as an attachment to a federal income tax return. Section 4 of the act specifies that for net operating losses incurred after December 31, 2017, the 80% limitation set forth in federal law applies without regard to the amendments made in section 2303 of the CARES Act. The earned income tax credit is equal to a percentage of the federal earned income tax credit. Section 5 of the act increases the percentage from 10% to 15% beginning in 2022. Section 5 also specifies that for income tax years commencing on or after January 1, 2021, taxpayers filing with an individual taxpayer identification number are eligible for the earned income tax credit. Section 6 of the act specifies that the state treasurer shall transfer $113 million on March 1, 2021, and $23 million on March 1, 2022, from the general fund to the state education fund created in section 17 (4) of article IX of the state constitution. Section 7 of the act makes an appropriation. (Note: This summary applies to this bill as enacted.)
Under current law, the department of public health and environment (department) is charged with making annual sanitary, sewerage, and health inspections of penal institutions. The act defines "penal institutions" and includes in that definition public and private facilities that house noncitizens for civil immigration proceedings. The act specifically authorizes unannounced follow-up inspections by the department. For the 2020-21 fiscal year, the act directs the department to make the annual inspections of facilities that house noncitizens before January 1, 2021, and to submit a report to the governor and specified committees of the general assembly. (Note: This summary applies to this bill as enacted.)
If a court appoints as an emergency guardian or special conservator a professional person or public administrator, the act requires the court to also appoint a court visitor to interview the respondent and others and report to the court on the supported decision-making surrounding the respondent. Current law allows a court on its own motion or at the request of an interested person to conduct an emergency review of a fiduciary's actions. The act requires the judge to rule on the motion or request within 14 days. (Note: This summary applies to this bill as enacted.)
The act authorizes a business (retailer) with one of the following types of alcohol beverage licenses to sell and deliver alcohol beverages to customers, including by the drink, for off-premises consumption and to allow customers to take alcohol beverages off the licensed premises: A manufacturer or wholesaler license, if the retailer operates a sales room; A beer and wine license; A hotel and restaurant license; A tavern license; A brew pub license; A club license; A vintner's restaurant license; A distillery pub license; A lodging and entertainment license; or A fermented malt beverage on- and off-premises retailer's license or on-premises retailer's license. To engage in the sale and delivery of alcohol beverages for off-premises consumption, a retailer must: Sell or deliver the alcohol beverages in a sealed container that complies with state licensing authority rules; Sell or deliver alcohol beverages only to a customer who is 21 years of age or older; If the governor has not declared a disaster emergency, or the retailer is not a wholesaler or manufacturer that operates a sales room, a brew pub, a vintner's restaurant, or a distillery pub, sell or deliver no more than 750 milliliters of vinous liquors and spirituous liquors and no more than 72 fluid ounces of malt liquors, fermented malt beverages, and hard cider; If the governor has not declared a disaster emergency, or the retailer is not a wholesaler or manufacturer that operates a sales room, derive no more than 50% of its gross annual revenues for sales of food and alcohol beverages from the sale of alcohol beverages through takeout orders and deliveries; If the governor has not declared a disaster emergency, obtain a state and, if applicable, local permit to sell takeout or deliver alcohol beverages; and Permit delivery only by an employee of the licensee who is 21 years of age or older and who has satisfactorily completed seller and server training under the responsible vendor program. The act directs the state licensing authority to adopt rules: Specifying the types of containers to be used for delivery of alcohol beverages; Creating a state permit for retailers to engage in takeout and delivery of alcohol beverages; Setting fees for takeout and delivery state permits; and Concerning any other matters necessary to implement the bill act. If a business demonstrates the ability to comply with the requirements of the act, the state licensing authority is required to issue a takeout and delivery permit to the retailer. The act authorizes local licensing authorities to create a local takeout and delivery permit and establish fees to process and approve applications. If a local licensing authority creates a local takeout and delivery permit, a retailer wishing to engage in takeout and delivery of alcohol beverages, other than a manufacturer or wholesaler that operates a sales room, must obtain the local takeout and delivery permit in addition to the state permit and must apply simultaneously to the state and local licensing authorities. The act does not apply to any other person licensed or permitted under the "Colorado Liquor Code" or the "Colorado Beer Code" or to a caterer that is licensed to sell alcohol beverages. The act repeals on July 1, 2021. (Note: This summary applies to this bill as enacted.)
In connection with the existing requirement that the county clerk and recorder (clerk) must ensure that any eligible applicant is registered to vote in an election in specified circumstances, the act adds a requirement that the applicant be mailed a ballot. The act specifies the following new procedures governing the administration of ballots mailed to an elector toward the end of the voting period: Commencing the 15th day before an election through the 8th day before an election, the act requires the clerk to process all voter registration applications and updates to a voter registration record that requires a new ballot to be sent to an elector within 2 business days of the receipt of the application or update by the county clerk. The act permits an eligible elector to obtain a replacement ballot if the ballot that was originally mailed to the elector was destroyed, spoiled, lost, or for some other reason not received by the elector. The act specifies the process by which the elector requests a replacement ballot. The act prohibits a clerk from mailing a replacement ballot to the elector making the request if the clerk has already received a ballot for the election from the elector making the request. The act requires the clerk to deliver any ballot that must be sent by mail to the United States postal service (USPS) within 2 business days after processing a registration application or update to a voter registration record that requires a new ballot to be sent to an elector. Commencing on the 8th day before an election, the county clerk and recorder must mail all mail ballots to the elector by first class mail. Commencing on the 8th day before an election, the clerk is required to deliver to the USPS any ballot that must be sent by mail within 2 business days after receiving a registration application or an update to a voter registration record that results in the issuance of an original or a replacement ballot to an elector. Any clerk who receives information from the USPS or any third party indicating that ballots have been lost, stolen, or will, for any reason, not be timely delivered to electors, must report the issue to the secretary of state. The act imposes a duty on any person responsible for preparing, issuing, transporting, or mailing ballots who has personal knowledge that mail ballots under that person's care have been either lost or stolen or will, for any reason, not be timely delivered to electors, to report the issue to the clerk. A violation results in a civil penalty not to exceed $50. The reporting and penalty provisions of the act do not apply to election judges, staff of the clerk, or individual United States postal workers.(Note: This summary applies to this bill as enacted.)
The act implements the recommendations of the department of regulatory agencies in its sunset review and report of the "Fantasy Contests Act", with modifications, by: Transferring regulatory authority over fantasy contest operators from the director of the division of professions and occupations in the department of regulatory agencies to the director of the division of gaming in the department of revenue; Requiring small fantasy contest operators (i.e., those with 7,500 or fewer active customer accounts in Colorado) to undergo annual audits by an independent third party and submit the results to the department of revenue, as larger operators are currently required to do; and Removing the regulation of fantasy contest operators from the list of programs subject to sunset review, making it permanent as are other programs administered by the division of gaming. The act reduces the fiscal year 2020-21 appropriation to the division of professions and occupations in the department of regulatory agencies by $11,252. (Note: This summary applies to this bill as enacted.)
The act allows a licensed brew pub to sell to the public in sealed containers for off-premises consumption malt liquors that are manufactured at a separate licensed brew pub under the same ownership as the brew pub at which the retail sale occurs. (Note: This summary applies to this bill as enacted.)
The act specifies that the money credited to the capital construction fund pursuant to House Bill 20-1377, concerning a requirement that a portion of the proceeds of the Senate Bill 17-267 lease-purchase agreement that will be executed in state fiscal year 2019-20 be credited to the capital construction fund and appropriated only for controlled maintenance projects, including controlled maintenance projects that are capital renewal projects, must be appropriated in the following priority: $34,098,768 for current year and out year level 1 controlled maintenance projects; $3,779,372 for the capital renewal project at University of Northern Colorado for the Boiler #3 Replacement; $2,819,630 for the capital renewal project at Adams State University for the Plachy Hall HVAC Upgrade and Replacement; and Any remaining money is appropriated to the emergency controlled maintenance account. The act also specifies that in the event there is insufficient money credited to the capital construction fund to fully fund the first 3 appropriations, no partial projects may proceed with partial appropriations. Any partial appropriation must instead be appropriated to the emergency controlled maintenance account. The act takes effect upon passage only if House Bill 20-1377 becomes law and takes effect either upon the effective date of this act or House Bill 20-1377, whichever is later. (Note: This summary applies to this bill as enacted.)
The act authorizes the state medical assistance program (medicaid) to cover routine costs associated with phase I through phase IV clinical trials involving the prevention, detection, diagnosis, or treatment of life-threatening or debilitating diseases or conditions. The medicaid recipient's (recipient's) treating physician must determine that the recipient has a qualifying disease or condition and that the recipient meets the selection criteria for the clinical trial. The clinical trial must be an approved clinical trial, as described in the act, and must be conducted by agencies and organizations specified in the act. As used in the act, "routine costs" include medically necessary items or services included under the medicaid program for a recipient, to the extent that the provision of such items or services to the individual outside the course of such participation would otherwise be covered under the medical assistance program, without regard to whether the recipient is participating in a clinical trial. Routine costs do not include items specified in the act, including the investigational item, device, or service itself; items and services provided solely to satisfy data collection and analysis needed for the clinical trial; and items, drugs, or services that would otherwise be provided by the clinical trial or provided for free to any individual participating in the clinical trial. (Note: This summary applies to this bill as enacted.)
The act requires, subject to available appropriations, the state librarian in the department of education (department) to contract with a Colorado nonprofit organization (contractor) for the creation and operation of the Colorado imagination library program (program). The contractor shall manage the daily operations of the program, including but not limited to: Establishing county-based affiliate programs in all Colorado counties and city and counties; Advancing and strengthening the affiliate programs to ensure enrollment growth; Developing, promoting, and coordinating a public awareness campaign to make donors aware of the opportunity to donate to the affiliate program and make the public aware of the opportunity to register eligible children to receive books through the program; and Contracting with a national nonprofit foundation that exists for the sole purpose of working with local entities to identify eligible children and mail age-appropriate, high-quality books each month to those children at no cost to families. The act requires the contractor to submit a report to the department which shall then submit the report to the general assembly on the total number of eligible children in each county or city and county in Colorado and how many eligible children are enrolled in the program in each county or city and county. The act allows the department to seek, accept, and expend gifts, grants, or donations from private or public sources for the creation and maintenance of the imagination library. (Note: This summary applies to this bill as enacted.)
The act amends the requirements for the imposition, collection, and uses of the emergency telephone charge imposed by local 911 governing bodies. Current law imposes a statutory cap on the amount of the emergency telephone charge that may be imposed by local governing bodies. The act allows the public utilities commission (commission) to establish the authorized threshold amount for the charge on an annual basis. A local governing body may impose the charge in an amount up to the authorized threshold. If a governing body determines it needs to impose a higher charge to fund 911 operations in its jurisdiction, it must seek the approval of the commission. The procedures for the collection and remittance of the emergency telephone charge by telecommunication service suppliers are amended. The act provides procedures for local bodies to assess overdue or unpaid remittances, imposes a time limitation for local governing bodies to do so, and creates a process for the service supplier and local governing body to extend that time period. Local governing bodies may audit the collections of service suppliers, and may impose interest and penalties on late remittances. A new 911 surcharge (surcharge) is established as a collection for local governing bodies. The amount of the surcharge is established each year by the commission based on the needs of the local governing bodies. Service suppliers must collect the surcharge from service users and remit the money to the commission. The commission is required to transmit the money collected to local governing bodies within 60 days, using a formula based on the number of concurrent sessions maintained in the governing bodies' jurisdictions. The existing "prepaid wireless E911 charge" is renamed the "prepaid wireless 911". Under current law, the amount of the charge is set in statute. The act requires the commission to establish the amount of the charge based on the average amount of the emergency telephone charges imposed by local governing bodies and the amount of the surcharge. Governing bodies may use the money collected from the 3 charges for costs associated with the lease, purchase, installation, and planning for equipment, facilities, hardware, and software used to receive and dispatch 911 calls, charges of basic emergency service providers, costs related to the provision and operation of emergency telephone service and emergency notification service, membership fees for state or national industry organizations supporting 911, and other costs directly related to the continued operation of the emergency telephone service ad emergency notification service. (Note: This summary applies to this bill as enacted.)
