Colorado Bills

The producer responsibility program for statewide recycling (program) provides recycling services to covered entities in the state and is financed through annual dues assessed against producers of products that use packaging materials and paper products (producers).     The bill reaffirms the authority of the solid and hazardous waste commission in the department of public health and environment (department) to direct an appeals process whereby producers may contest the program dues assessed against them by requesting a hearing before the producer responsibility program for statewide recycling advisory board (advisory board). If a producer requests a hearing before the advisory board, the advisory board is required to hold the hearing and issue written recommendations to the department as to whether the dues assessed against the producer should be adjusted. The department is required to make a determination whether to approve or reject the advisory board's recommendations regarding the assessed dues within 45 days after receiving the advisory board's recommendations on the matter. The department's determination is a final agency action subject to judicial review.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill requires the state treasurer, on behalf of the state, to execute, no later than December 31, 2026, financed purchase of an asset or certificate of participation agreements (financing agreements) to finance a portion of the capital costs related to the capital renewal of a facility at the Colorado school of mines. The financing agreements are to be issued in an aggregate principal amount not to exceed $13 million plus reasonable and necessary administrative, monitoring, and closing costs and interest, including capitalized interest. The anticipated annual state-funded payments for the principal and interest components due under the financing agreements must not exceed the difference between $17.5 million and the amount of the annual state-funded payments for the agreements entered into pursuant to House Bill 24-1231, with principal amortization not occurring before July 1, 2027. The proceeds from the financing agreements will be used for the renewal of critical building systems of Guggenheim hall at the Colorado school of mines.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

A renewable energy project developer (facility owner) that intends to undertake a project to build a renewable energy facility (renewable energy project) may currently submit an application for land use approval from the renewable energy project to a local government. However, current law does not specify what process a local government may use to charge fees or set a timeline for the local government to make a final decision regarding land use approval for the renewable energy project. The bill specifies that control over the specifics of the application process rests with the local government. The local government may establish fees for an application for a renewable energy project and may offer two independent tracks for the application based on the fee the facility owner pays. The standard track allows a facility owner to pay a lower fee, but does not guarantee a specific timeline for the local government to issue a final decision on the application. The expedited track allows a facility owner to pay an additional fee, with an agreement that if the local government takes longer than 120 days, minus any permitted tolling periods, a percentage of the higher fee will be refunded.     The bill gives local governments authority to contract with third-party technical reviewers to review the application for a final decision. The bill also requires a facility owner to pay a success fee to the local government upon final approval of the project, based on the amount of time between receipt of the application and when the project is approved, to be used by the local government for expenses related to regulating renewable energy facilities and maintaining local roads impacted by facility construction.(Note: This summary applies to this bill as introduced.)

The bill prohibits a transportation network company (TNC) from retaining more than 20% of a consumer fare paid for a driver's completion of a transportation task through the TNC's digital platform. 'Consumer fare' is defined in the bill as the amount a consumer pays for a transportation task, excluding tips, and pass-throughs such as payments for tolls, taxes, airport fees, and payments for a certified driver support organization . The amount that a TNC excludes from a consumer fare payment for a certified driver support organization must not exceed the per-task amount determined by rule and must be remitted to the certified driver support organization. Pass-throughs must be paid to the driver. A TNC is also not allowed to impose a fee on a TNC driver unless the amount of the fee plus the amount that the TNC retains from a consumer fare does not exceed 20% of the consumer fare.      The bill adds disclosures regarding airport fees, pass-throughs, taxes, and payments for a driver support organization to be added to periodic disclosures TNCs make to the division of labor standards and statistics in the department of labor and employment and changes the frequency of the disclosures from semi-annual reporting to annual reporting.      Finally, the bill applies the same process to complaints against TNCs concerning violations of disclosure and deactivation policy requirements as the process that is applied to wage complaints.(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.)

Under current law, if a person engages in conduct that creates a grave risk to human life with an extreme indifference to the value of human life and causes the death of another person, the person commits first degree murder. The bill requires that the person:Cause the death of more than one person;Cause the death of one person and cause serious bodily injury to 2 or more persons by means of a deadly weapon;Cause the death of a child who is under 12 years old; orCause the death of a peace officer, emergency medical service provider, emergency medical care provider, or firefighter engaged in the performance of their duties.     The bill creates a new charge of murder in the second degree if a person engages in conduct that creates a grave risk to human life with an extreme indifference to the value of human life and causes the death of only one other person.      The bill expands the conduct by which a person can commit criminally negligent homicide to include proximately causing the death of another person while operating or driving a motor vehicle with criminal negligence.     The bill creates the offense of aggravated vehicular homicide by operating a motor vehicle in a reckless manner or while under the influence of or impaired by alcohol or other drugs and causing the death of another person when the person also:Has been convicted twice of driving under the influence or driving while ability impaired;Has been convicted of vehicular homicide or vehicular assault;Commits the offense while eluding or attempting to elude law enforcement;Commits the offense while in flight from the commission of another felony offense, not including a traffic offense; orCommits the offense while driving at a high rate of speed, creating an imminent risk of death or serious bodily injury to another person.      The bill creates the new offense of negligent vehicular homicide if a person drives a motor vehicle with criminal negligence and causes the death of another person. Negligent vehicular homicide is a class 5 felony.(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 grants the energy and carbon management commission (commission) authority over class I, class IV, and class V injection wells and allows the commission to seek and adopt rules related to primacy from the United States environmental protection agency (EPA) for these classes of injection wells. The rules adopted by the commission may only be more stringent than corresponding federal requirements if certain findings are made at a public hearing. The commission may assess and collect fees related to the regulation of class I, class IV, and class V injection wells. A person that willfully violates a rule, permit, authorization, or order of the commission related to these classes of injection wells commits a misdemeanor and is subject to certain penalties. The executive director of the department of resources (executive director) is required to propose initial spending authority in the amount necessary to enforce rules for the permitting, authorization, and regulation of class I, class IV, and class V injection wells. The office of state planning and budgeting (OSPB) is also required to submit a proposal to eliminate or minimize the impact of associated fee revenue for the first state fiscal year that the fee revenue is assessed on the state fiscal year spending limitation in the state constitution.     The bill also grants the mined land reclamation board (board) authority over class III injection wells and allows the board to seek and adopt rules related to primacy from the EPA for class III injection wells. The board may assess and collect fees related to the regulation of class III injection wells. The rules adopted by the board may only be more stringent than corresponding federal requirements if certain findings are made at a public hearing. A person that violates a rule, permit, authorization, or order of the board related to class III injection wells or that operates a class III injection well without a permit from the board is subject to certain penalties. The bill also provides that a class III injection well is not eligible for an exemption from designated mining operation status, which status subjects the operator to certain rules adopted by the board. The executive director is required to propose initial spending authority in the amount necessary to enforce rules for the permitting, authorization, and regulation of class III injection wells. OSPB is also required to submit a proposal to eliminate or minimize the impact of associated fee revenue for the first state fiscal year that the fee revenue is assessed on the state fiscal year spending limitation in the state constitution.(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 Colorado nuclear workforce development and education council (council) in the Colorado school of mines to help meet growing workforce demand in the nuclear energy sector. The bill establishes a related grant program (grant program) to provide grants to institutions of higher education for the development or expansion of nuclear engineering degree or certificate programs or course offerings. The council shall convene advisory sessions with stakeholders from the nuclear, educational, and workforce development sectors; implement the grant program; and contract with one or more third-party entities for staffing and operational assistance.     The council may seek, accept, and expend gifts, grants, and donations for council-related purposes. The state treasurer shall credit the gifts, grants, and donations to the Colorado nuclear workforce development and education cash fund (cash fund), which is created in the bill. The general assembly shall not appropriate general fund money to implement or maintain council operations or grant awards. The council shall convene and begin awarding grants only after the balance of the cash fund reaches or exceeds $500,000 (threshold) .     The bill imposes requirements to report to the Colorado commission on higher education and the general assembly about the council's funding sources, grant program implementation, and other uses of the grant program money. If the cash fund balance does not reach the threshold on or before September 1, 2027, the council is repealed and the money in the cash fund is refunded to the grantors or donors. Otherwise, the bill repeals the council, effective September 1, 2033, unless the council is extended following a sunset review.(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 certain requirements for large-load data centers, which are defined in the bill as:A new data center that has a peak load of more than 30 megawatts or multiple new data centers with a collective peak load of more than 60 megawatts; orAn existing data center that adds a peak load of more than 30 megawatts or multiple existing data centers that add a collective peak load of more than 60 megawatts.No later than June 30, 2030, the public utilities commission (commission) is required to make a determination on whether 100% hourly matching by large-load data centers is technically and economically feasible. If the commission determines that 100% hourly matching is not technically and economically feasible, the commission must make a determination of the highest percentage of hourly matching by large-load data centers that is technically and economically feasible (hourly matching requirement), which percentage the commission must update on a regular basis.Beginning January 1, 2031, an operator of a large-load data center (operator) must generate, purchase, or otherwise acquire a quantity of electricity generated from renewable resources necessary to meet 100% of the operator's large-load data center's total annual electricity consumption. An operator must also achieve the hourly matching requirement. An operator must comply with these requirements through a tariff, contract, or program entered into with a utility, one or more power purchase agreements entered into with an independent power producer, or a self-supply of electricity.An operator must enter into contracts of at least 15 years with a utility to pay for certain infrastructure and resource costs. An operator must also contribute to utility demand-side management programs and comply with certain operational water management and on-site backup generation requirements.No later than June 30, 2028, and no later than each June 30 thereafter, an operator must report to the department of public health and environment certain information about the large-load data center, including information about the large-load data center's annual electricity and water consumption. The department of public health and environment must compile the information reported and provide a report to the general assembly and commission and make the report publicly available on the department's website.A utility is prohibited from interconnecting or supplying electricity to a large-load data center unless:The operator has either provided an up-front payment or entered into a contract of at least 15 years with the utility, which up-front payment or contract must require the operator to pay for certain infrastructure and resource costs;On or after January 1, 2031, the utility has verified that the operator is in compliance with the hourly matching requirement; andThe utility determines and ensures that the addition of the large-load data center to the utility's system does not negatively affect the utility's ability to provide reliable service to customers or meet applicable clean energy targets or increase the utility's greenhouse gas emissions.A utility is prohibited from offering economic development rates to large-load data centers and is required to develop and offer demand response programs or flexible connection tariffs to the utility's customers that are operators. A utility is required to solicit and accept voluntary financial contributions from operators to certain utility programs, which contributions must supplement, rather than substitute, the utility's funding of those programs. A utility that is rate-regulated by the commission with customers that are operators is required to describe efforts to comply with the bill in the utility's annual report filed with the commission.On or before June 30, 2027, the department of local affairs must publish model codes for the development of large-load data centers, which model codes must consider certain best practices. In developing the model codes, the department of local affairs must conduct a robust stakeholder and engagement process and evaluate, update, and review the model codes every 5 years.With its development permit application for a large-load data center, the person responsible for the initial development of a large-load data center (developer) must submit a site assessment to the local government reviewing the application. A site assessment must include certain components.If the siting of a large-load data center is proposed in a disproportionately impacted community or if an operator of an existing data center in a disproportionately impacted community plans to expand the data center's peak load such that the data center will become a large-load data center, the developer or operator must undergo a cumulative impacts analysis before the development or expansion begins. The developer or operator is required to contract with a third-party contractor selected by the department of public health and environment to perform the cumulative impacts analysis.In reviewing a development permit application for a large-load data center that is in a disproportionately impacted community or is proposed to be in a disproportionately impacted community, the applicable local government is required to consider the applicant's cumulative impacts analysis and whether the mitigation strategies described by the applicant are sufficient to avoid any negative impacts identified in the cumulative impacts analysis. Prior to applying for a development permit that is in a disproportionately impacted community or is proposed to be in a disproportionately impacted community, a developer or operator must comply with certain public hearing, notice, and community outreach requirements.If the siting of a large-load data center is proposed in a disproportionately impacted community or if an operator of an existing data center in a disproportionately impacted community plans to expand the data center's peak load such that the data center will become a large-load data center, the developer or operator must enter into a community benefit agreement with the disproportionately impacted community before the development or expansion begins. The developer is required to consult with the applicable local government and certain coalition groups and consider certain topics during community benefit agreement negotiations.An operator is required to comply with certain labor standards.(Note: This summary applies to this bill as introduced.)

The bill gives city and county housing authorities (housing authority) the power to provide for the levy of a sales tax, sales and use tax, or property tax both within the jurisdiction of the authority, the resulting revenue of which will be directed to the housing authority, subject to the following conditions:The city or county has adopted a resolution determining that the levying of the tax will fairly distribute the costs of the housing authority's activities among the beneficiaries of the housing authority's activities and will not impose an undue burden on any particular group of people or businesses ; andA ballot question has been submitted to a vote of the registered electors of the city or county and subsequently approved by a majority of such registered electors, and the ballot question describes the purposes for which the tax will be used by the housing authority and complies with section 20 of article X of the state constitution. All new tax revenues generated are irrevocably pledged to the authority for the purposes set forth in the ballot question.     If a sales or sales and use tax is approved by the voters of a housing authority:The rate of the sales or sales and use tax must not exceed 1% on any transaction taxable by the state , excluding the sale or use of cigarettes ; andThe executive director of the department of revenue shall collect, administer, and enforce the tax, and the city or county shall pay the net incremental cost incurred by the department in the administration and collection of the tax.      The authority shall designate a liaison to coordinate with the department of revenue to implement the collection of the tax and to identify people eligible to collect the sales and use tax; and      The tax revenue must be directed to a fund of the authority.The provisions authorizing the levy of the sales or sales and use tax will only take effect if the department of revenue receives an amount of gifts, grants, and donations sufficient to pay for the department's costs in administering the tax.      If an ad valorem property tax is approved by the voters of a housing authority:The rate of the ad valorem property tax must not exceed 5 mills on each dollar of valuation for assessment of the taxable property within the authority's jurisdiction;The board of county commissioners of the county in which the housing authority is located shall levy the ad valorem property tax upon the valuation for assessment of all taxable property within the authority's jurisdiction;The officials charged with collecting ad valorem property taxes for the county in which the housing authority is located shall collect the taxes at the time and in the form and manner and with like interest and penalties as other property taxes collected within the county;The property tax revenue must be directed to a fund of the authority; andAll property tax revenue, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same shall constitute, until paid, a perpetual lien on and against the property taxed, and such lien shall be on a parity with the tax lien of other general taxes.     The bill gives county housing authorities the power to issue revenue or general obligation bonds and to pledge the authority's revenues and revenue-raising powers for the payment of such bonds.      The bill allows an urban renewal authority to enter into a shortfall guaranty contract with an urban renewal project developer (developer) specifying that, if the tax increment revenue is insufficient to pay the indebtedness incurred by the authority that is due, the developer is obligated to make a direct payment covering the full amount of the insufficiency. A shortfall guaranty contract:Constitutes a lien on the urban renewal project property the same as, and equal in priority to, a tax lien;Has priority over any mortgage, lien that is not a tax lien, or other encumbrance;Constitutes a covenant running with the land for the term of the contract; andMay be recorded against the real property upon which the urban renewal project is developed.(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 adjusts 3 2 existing tax expenditures.      Section 2 of the bill limits the alternative minimum tax credit to income tax years commencing prior to January 1, 2026; Section 4 3 requires a corporation, for purposes of determining their state taxable income for state income tax years commencing on or after January 1, 2027, to add to their federal taxable income the amount, if any, that the taxpayer claimed as a deduction on the taxpayer's federal tax return pursuant to the employee remuneration deduction allowed pursuant to section 162 (m) of the internal revenue code; and Section 5 4 limits the period of time that net operating losses generated in income tax years commencing on or after January 1, 2027, can be carried forward from 20 years to 10 years and limits the amount of losses that may be claimed to 70% rather than 80%.      Section 3 2 creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 2, 4, 3 and 5 4 .(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.)

Recent changes to the federal income tax code significantly increased the amount of business-related expenses that may be deducted for federal income tax purposes as follows:Expanded the business interest deduction limitation pursuant to section 163 (j) of the internal revenue code (IRC) by adding back depreciation, amortization, and depletion for calculation of adjusted taxable income and determination of the deduction base, resulting in many taxpayers, especially capital intensive businesses, being able to deduct a larger portion of their business interest expense; Expanded the bonus depreciation deduction pursuant to section 168 (k) of the IRC by permanently restoring the 100% first-year bonus depreciation deduction for 'qualified property' acquired and placed in service on or after January 20, 2025;Created an elective 100% depreciation deduction in section 168 (n) of the IRC for 'qualified production property', which is property largely tied to manufacturing, production, or refining facilities and that would not otherwise qualify for section 168 (k) bonus depreciation; andCreated a new section 174A of the IRC that allows taxpayers to immediately deduct domestic research and experimental expenditures paid or incurred during the taxable year, rather than requiring such costs to be capitalized and amortized over time.     Because the state income tax is imposed on federal taxable income, these changes to the definition of federal income also exclude these business-related expenses from state income taxation. The bill reverses these changes to the federal tax code for purposes of the state income tax code and creates a new tax credit using the resulting revenue.      Sections 2 and 4 of the bill provide, for income tax years commencing on or after January 1, 2027, that individual and corporate state income taxpayers must add the following to their federal taxable income for purposes of applying the state income tax: An amount equal to the federal deduction claimed by the taxpayer for business interest pursuant to the limitation in section 163 (j) of the IRC to the extent the amount exceeds the amount the taxpayer would have been allowed to claim before the limitation was changed as described above;An amount equal to the federal deduction claimed by the taxpayer for qualified property depreciation pursuant to section 168 (k) of the IRC to the extent the amount claimed exceeds the amount the taxpayer would have been allowed to claim under section 168 (k) prior to the change described above; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal changes;An amount equal to the federal deduction claimed by the taxpayer for qualified production property depreciation pursuant to section 168 (n) of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal change; andAn amount equal to the federal deduction claimed by the taxpayer for the income tax year for domestic research and experimental expenditures pursuant to section 174A of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of the deduction the taxpayer would have been allowed to claim for the taxable year with respect to the same research and experimental expenditures pursuant to section 174 of the IRC prior to the recent federal changes.      Sections 2 and 4 allow taxpayers who are required to make additions to their federal taxable income pursuant to the new provisions to subtract the amounts of their disallowed federal deductions over time, starting in income tax years commencing on or after January 1, 2028, using time periods that reflect how the property or expense would have been treated prior to the recent changes to the federal tax code. If the amount of the allowed subtraction exceeds the taxpayer's federal taxable income, the excess amount not subtracted may be carried forward for up to 10 years.      Section 3 creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 2 and 4.(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.)

Beginning July 1, 2027, the bill prohibits the immediate release of a patient's sensitive test results to the patient's electronic health record or through a patient portal. Instead, the bill requires that sensitive test results, once they are finalized, not be released as part of the patient's electronic health record or through a patient portal for 3 business days.     The bill establishes 2 exceptions one exception to this requirement: Sensitive test results may be immediately released as part of the patient's electronic health record or through a patient portal immediately and without delay if the patient's health-care provider authorizes immediate release of the results or if the patient requests to receive the sensitive test results of a particular test without delay the sensitive test results to be released before the end of the three 3-business-day period .     The bill defines 'sensitive test results' as:A pathology or radiology report that is ordered for the purpose of diagnosing or monitoring a patient for cancer; orTest results that may reveal a genetic marker that relates to a cancer condition.     The bill specifies that a custodian of person that administers and controls a patient's electronic health record that contains sensitive test results is responsible for implementing the requirements of the bill. The bill states that compliance with the requirements of the bill is not information blocking under the federal '21st Century Cures Act'. A person that fails to comply with the requirements of the bill is not subject to civil, criminal, or administrative liability or professional disciplinary action.(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.)