The bill establishes the "Live and Let Live Act" in Colorado. (Note: This summary applies to this bill as introduced.) Read More
The bill requires Colorado's program of medical assistance to pay rural critical access hospitals and sole community hospitals for outpatient hospital services pursuant to a cost-based reimbursement methodology using 100% of actual cost. Prior to implementing the cost-based reimbursement methodology for outpatient hospital services, the department of health care policy and financing (state department) shall convene a stakeholder group consisting of representatives of the affected hospitals and other persons or entities to consult with the state department on the elements of the cost-based reimbursement methodology and its implementation. The bill makes a conforming amendment. (Note: This summary applies to this bill as introduced.) Read More
The United States Supreme Court, on June 21, 2018, decided South Dakota v. Wayfair, Inc., et al. , overruling 2 previous United States Supreme Court cases that stood for the rule that a state could not require an out-of-state retailer to collect sales tax if the retailer lacked physical presence in the state. Because of the Wayfair decision, states can require retailers without physical presence in the state to collect sales tax on purchases made by in-state customers so long as the sales tax system in the state is not too burdensome for the out-of-state retailer. The bill simplifies the state sales tax system for retailers without physical presence by: Not requiring retailers without physical presence that only transact limited business in Colorado to collect sales tax; Specifying that only the state's sales tax base, not a local sales tax base, will apply to all sales made by retailers without physical presence; Requiring that the department of revenue (department) be responsible for all state and local sales tax administration and return processing, including the establishment of a single form for returns; Specifying that a central audit bureau is the sole entity within the state that is responsible for auditing retailers without physical presence and specifying that the central audit bureau be developed by the department in coordination with local taxing jurisdictions; Establishing that sales are taxed based on where the goods are delivered (destination sourcing) for all sales made by retailers without physical presence in the state, including local taxing jurisdictions, but specifying that destination sourcing is not required for sales made by Colorado retailers; Requiring the department to provide information to retailers without physical presence that indicates the taxability of products and services along with any product and service exemptions from sales tax in the state; Requiring the department to provide retailers without physical presence a sales tax rate database and a database of local taxing jurisdiction boundaries; Requiring the department to make available free-of-charge software that calculates sales taxes due on each transaction at the time the transaction is completed, files sales tax returns, and updates to reflect any tax rate changes for the state or any local taxing jurisdiction; Allowing the department to contract with one or more certified software providers without regard to the procurement code to provide the software or provide access to the software; Allowing a retailer to elect to collect and remit sales tax on its own, without using the services of a certified software provider, or allowing a retailer to elect to use the services of a certified software provider; Specifying that, in providing the software free of charge, the contracts negotiated between the department and the certified software providers must provide that all or a portion of the vendor fee may not be retained by the retailer electing to utilize the services of a certified software provider but will instead be retained by the certified software provider as payment for its services; Requiring the department to establish certification procedures for persons to be approved as certified software providers; and Providing the required relief of liability for errors to retailers without physical presence and other retailers utilizing the software. The bill allows local taxing jurisdictions governed by a home rule charter to opt in by passing an ordinance, resolution, or accepting the state's administration and distribution of its local sales tax on sales made by retailers without physical presence that is collected and remitted by such sellers in accordance with the bill. (Note: This summary applies to this bill as introduced.) Read More
Currently, as part of the public school performance report, each public school provides the department of education (education) internet links to descriptions of certain courses and programs the public school offers to its students. The bill adds basic life skills education to this list of courses and programs.(Note: This summary applies to this bill as introduced.) Read More
For property tax years commencing on or after January 1, 2020, but before January 1, 2030, the bill exempts from property tax business personal property used to manufacture wind turbines or components of wind turbines at the site where the wind turbines will be placed into service.(Note: This summary applies to this bill as introduced.) Read More
Under current law, certain freestanding and office-based facilities performing outpatient procedures such as liposuction and radiation treatments are not regulated to the same extent as facilities within a hospital and, in some cases, not at all. The bill extends the jurisdiction of the department of public health and environment to license these facilities and to adopt rules governing their operation. (Note: This summary applies to this bill as introduced.) Read More
The bill creates a green alert program (program) to notify the public when a veteran or military service member is missing who is known to have a physical or mental health condition that is related to his or her service or who is at imminent risk of self-harm (at-risk veteran or service member). The Colorado bureau of investigation (CBI) shall implement the program, and the director of the department of public safety shall promulgate rules regarding implementation of the program. The program rules must, at a minimum: Include a procedure for local law enforcement agencies to verify that an at-risk veteran or service member is missing and to notify the CBI; and Require the CBI to issue an alert after confirming the local law enforcement agencies' information.(Note: This summary applies to this bill as introduced.) Read More
The bill adds to the definition of an "emergency medical care provider" a person providing emergency care at a detention facility. It then adds emergency medical care providers to the list of potential victims of assault in the first or second degree under certain circumstances. (Note: This summary applies to this bill as introduced.) Read More
Currently, the salary of a district attorney is set statutorily, and any amount in excess is set by the board or boards of county commissioners comprising the district. Furthermore, the district attorney of each judicial district, with the approval of the board or boards of county commissioners comprising the district, sets the salaries of any assistant district attorney or chief deputy district attorney in the district. The bill establishes minimum salary requirements for a district attorney, an assistant district attorney, and one chief deputy district attorney in every judicial district, if one has been appointed by the district attorney. Those salaries will be based upon the salaries of a district court judge, a county court judge, and a district court magistrate, respectively. The county or counties comprising the judicial district currently pay the salaries of assistant district attorneys and chief deputy district attorneys in the district. Starting in the 2020-21 fiscal year, the bill requires the state to pay the following percentage of salaries: Assistant district attorney - 80%; and Chief deputy district attorney - 50%. The bill allows the board or boards of county commissioners of the county or counties comprising the judicial district, in consultation with the district attorney, to make a one-time irrevocable election to require an assistant district attorney to become a member of the public employees' retirement association's defined benefit plan. In that case, the state would pay 80% and the counties would pay 20% of the employer contribution for an assistant district attorney. (Note: This summary applies to this bill as introduced.) Read More
Under current law, library district trustees are appointed directly by a committee appointed by the legislative bodies of the governmental units that established the library district. The bill allows the registered voters within a library district's service area to determine by vote whether their library district trustees should be elected. The bill also sets out how library district trustees would be elected, the length of their terms, and how they could be removed. (Note: This summary applies to this bill as introduced.) Read More
Current law prohibits a person from carrying a firearm if the person has a prior conviction for a felony or conspiracy to commit a felony pursuant to Colorado law, the law of any other state, or federal law. The bill clarifies that a person is not prohibited from carrying a firearm if the prior conviction was for the possession or use of marijuana that was lawfully possessed or used pursuant to the Colorado constitution. Under current law, a sheriff may deny an application for a permit to carry a concealed handgun when the applicant is ineligible to possess a firearm pursuant to Colorado or federal law or the applicant is an unlawful user of, or addicted to, a controlled substance, as defined by federal law or regulation. The bill clarifies that a person is not considered to be ineligible to possess a firearm pursuant to federal law nor considered to be an unlawful user of, or addicted to, a controlled substance because of the possession or use of medical marijuana pursuant to the Colorado constitution. The bill clarifies that the department of public safety is prohibited from sharing confidential information relating to the medical marijuana registry with law enforcement for the purpose of conducting a background check related to the transfer of firearms. (Note: This summary applies to this bill as introduced.) Read More
Currently, under the federal educator expense deduction an eligible educator can claim a deduction, not to exceed $250, for the purchase of school supplies and certain professional development courses. The bill creates a state income tax credit for an eligible educator for the cost of expenses that qualify for the deduction that exceed $250 but are less than $750. The amount of the credit that exceeds the educator's income taxes is refunded to the educator.(Note: This summary applies to this bill as introduced.) Read More
