The federal 'Tax Cuts and Jobs Act', which became law in December 2017, added distributions for elementary or secondary school expenses as qualified distributions from a qualified state tuition program, also known as a 529 account, thereby allowing, on the federal level, income tax-free distributions for elementary and secondary school expenses in addition to already authorized income tax-free distributions for higher education expenses. The bill amends Colorado law to ensure that a taxpayer may not claim a deduction for contributions to qualified state tuition programs for elementary or secondary school expenses and clarifies that such expenses are not qualified distributions. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill applies to certain consumer and employment arbitrations and: Establishes ethical standards for arbitrators; Specifies that any party may challenge in court the impartiality of an arbitrator or arbitration services provider; Requires specified disclosures by arbitrators and arbitration services providers; Authorizes injunctive relief against an arbitrator or arbitration services provider who engages in certain specified acts; and Specifies that a right conferred by the bill may not be waived prior to a demand or filing of a claim and only afterward by a signed waiver.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
Read More
The bill creates a pilot program to allow marijuana delivery. The marijuana state licensing authority can enter into a memorandum of understanding with up to 3 municipalities to allow medical and retail marijuana delivery. The state licensing authority can adopt rules regarding marijuana delivery. The state licensing authority can start issuing licenses on January 1, 2019, and the pilot project repeals on December 31, 2020. By March 1, 2020, the state licensing authority shall report to the finance committees of the house of representatives and the senate regarding marijuana delivery in the jurisdictions with the memorandums of understanding. The bill appropriates $310,543 to the department of revenue from the marijuana cash fund. The appropriation is distributed as follows: $230,044 for marijuana enforcement and an additional 2.7 FTE; $12,000 for tax administration IT system support; $14,850 for use by the executive director's office for vehicle lease payments; $11,025 for use by the executive director's office for operating expenses; and $42,624 for the purchase of legal services.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill specifies that the period of time wherein a tax must be assessed is extended in the case of a taxpayer whose assets are in the control or custody of a court or in the case of a taxpayer who has filed bankruptcy proceedings. The bill also provides clarifications regarding: The department of revenue's authorization to sell a delinquent taxpayer's motor vehicle; Other remedies that a district court has available in the case of a delinquent taxpayer; and When property or rights to property must be surrendered to the executive director of the department of revenue and what the penalties are for failing to surrender such property.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill repeals the income tax credits for innovative motor vehicles and innovative trucks for purchase and leases entered into on or after January 1, 2019. For the 2018-19 state fiscal year and each fiscal year thereafter through the 2020-21 state fiscal year, the bill requires the state controller to credit an amount of tax revenue estimated to be retained by the repeal of the income tax credits to the highway users tax fund. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) Read More
The bill specifies that a local government that bans hydraulic fracturing of an oil and gas well is liable to the mineral interest owner for the value of the mineral interest and that a local government that enacts a moratorium on oil and gas activities shall compensate oil and gas operators, mineral lessees, and royalty owners for all costs, damages, and losses of fair market value associated with the moratorium. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) Read More
The bill requires arbitration services providers that administer consumer or employment arbitrations to collect, publish, and make available specified information on those arbitrations administered in the previous 5 years. The bill amends a provision of the uniform arbitration act to make the bill effective. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee. The bill directs the office of the state court administrator to operate a program that implements telephonic or internet-based networking software to let municipal courts, county courts, and district courts conduct judicial procedures with remote participants. The bill creates the telejustice program cash fund and authorizes the state court administrator to expend money from the fund for the program.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) Read More
The bill requires the contractor for any public project that does not receive any federal money to use apprentices registered with an apprenticeship program for at least 25% of the workforce in an apprenticeable occupation that is hired to work on the public project (apprenticeship requirements). The apprenticeship program must be registered with the United States department of labor, office of apprenticeship. For purposes of the bill, a public project is a project under the supervision of any state agency, including the department of transportation, that is likely to cost $500,000 or more in any fiscal year. A government agency may consider a bid or proposal for a public project that does not receive any federal money only if the bid or proposal indicates that at least 25% of the project workforce that is in an apprenticeable occupation and that is hired by the contractor to work on the public project will be apprentices registered with an apprenticeship program. Upon completion of a public project, the contractor is required to submit an affidavit to the government agency stating that the contractor has either complied with the apprenticeship requirements or has made a good faith effort to comply. If the contractor complied with the apprenticeship requirements, the affidavit must include the names of the registered apprentices, identify the specific apprenticeship programs with which the apprentices are registered, and specify the total number of people in the workforce for the public project who are in apprenticeable occupations. If the contractor did not comply with the apprenticeship requirements, the affidavit must include documentation of the contractor's good faith effort to comply. If the contractor fails to submit the affidavit or if the state agency finds that the affidavit does not reflect the contractor's compliance or good faith effort to comply with the apprenticeship requirements, the agency may retain any unallocated portion of the amount of the contract price that the agency is authorized to withhold until the contract is completed as liquidated damages. The bill specifies that the apprenticeship requirements do not supersede existing statutory requirements for licensed apprenticeable occupations. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill states that, except in certain cases, a court shall not require a defendant arrested and charged for any misdemeanor, petty offense, or municipal code violation to post monetary bail as a condition of being discharged from custody. A defendant who is charged with an offense other than a felony may not be released from custody under his or her own recognizance until he or she signs and files with the clerk of the court or other designated person a written release agreement that includes certain promises. Current law requires any pretrial services program to be established pursuant to a plan formulated by a community advisory board created for such purpose and appointed by the chief judge of the judicial district. The bill makes this requirement merely permissible. The bill states that if a person is in custody and the court imposed a monetary condition of bond for release, and the person, after 5 days from the setting of the monetary condition of bond, remains in custody because he or she is unable to meet the monetary obligations of the bond, upon motion of the person, the court shall forthwith conduct a hearing to reconsider the monetary condition of the bond. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
Current law requires health insurance carriers to report to the division of insurance a list of average reimbursement rates for the average inpatient day or the average reimbursement rate for the 25 most common inpatient procedures. The bill repeals this requirement. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) Read More
