The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning . The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $750 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $750 per qualified child and shall not exceed $2,500 total per taxpayer. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $2,500 for any income tax year, whichever is less; except that the total amount of the credit claimed in the 2020 and 2021 income tax years combined shall not exceed $2,500. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income. A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)
The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning . The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $1,000 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $1,000 per qualified child and shall not exceed $3,000 total per taxpayer. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $3,000 for any income tax year, whichever is less; except that the total amount of the credit claimed in the 2020 and 2021 income tax years combined shall not exceed $3,000. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income . A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)
The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning. The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $7,084 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $7,084 total per taxpayer. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 cumulative weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $7,084 for any income tax year, whichever is less; except that the total amount of the credit claimed in the 2020 and 2021 income tax years combined shall not exceed $7,084. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income. A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)
The bill establishes an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children whose school suspended in-person learning for at least 4 consecutive weeks during the 2020-21 school year due to the COVID-19 pandemic (suspension of in-person learning); and Incurred costs as a result of the suspension of in-person learning. The amount of the credit allowed is either the amount of the costs incurred by the taxpayer as a result of the suspension of in-person learning or $2,000 for any income tax year, whichever is less; except that the maximum amount of the credit that a taxpayer may claim in the 2020 and 2021 income tax years combined shall not exceed $2,000 per qualified child. A taxpayer is required to claim the credit for the income tax year in which the costs were incurred due to the suspension of in-person learning. The bill also creates an income tax credit for the 2020 and 2021 income tax years for any taxpayer who: Has one or more qualified children who experienced the suspension of in-person learning or whose daycare center was unable to provide in-person care for the qualified child for at least 4 consecutive weeks during the 2020-21 school year due to the COVID-19 pandemic; Had to provide care for the qualified child due to the suspension of in-person learning or the inability of the daycare center to provide care; and As a result of providing such care for the taxpayer's qualified child, was unable to work and experienced a loss of income. The amount of the credit allowed is either the amount of income the taxpayer lost as a result of not being able to work due to the suspension of in-person learning or the inability of the qualified child's daycare center to provide care or $2,000 for any income tax year, whichever is less. A taxpayer must claim the credit for the income tax year in which the taxpayer lost income. A taxpayer who claims either income tax credit is required to retain certain information to provide to the department of revenue upon request by the department. A taxpayer who claims one credit created in the bill is ineligible to claim the other credit created in the bill. Both credits may be carried forward for 3 years but may not be refunded. (Note: This summary applies to this bill as introduced.)
The bill creates a temporary income tax credit for landlords in an amount equal to the amount of rental payments owed, but not paid, to a landlord by persons who, if not for a governmental moratorium, the landlord would have initiated an action against to terminate their tenancy, other estate at will, or lease due to the late payment of rental payments. Any part of the income tax credit that is not used may be carried forward for a 5-year period but may not be refunded.(Note: This summary applies to this bill as introduced.)
Beginning January 1, 2022, the bill requires a health insurance carrier (carrier) that offers an individual health benefit plan in this state to offer a Colorado option plan in the Colorado counties where the carrier offers the individual health benefit plan. The commissioner of insurance (commissioner) is required to develop and implement a Colorado option plan that must: Be offered to Colorado residents who purchase health insurance in the individual market; Implement a standardized plan that: Allows consumers to easily compare health benefit plans; and Provides first-dollar, predeductible coverage for certain services; Include the essential health benefits package; Provide different, specific levels of coverage; Include a hospital reimbursement rate formula; Require hospital participation; Require a minimum medical loss ratio of 85%; and Require carriers and pharmacy benefit management firms to pass rebate savings through to consumers and document the savings and pass-through in a form and manner determined by the commissioner. The Colorado option advisory board (board) is created to advise and make recommendations to the commissioner on all aspects of the Colorado option plan. The bill authorizes the commissioner to promulgate rules to develop, implement, and operate the Colorado option plan, including: Expanding the Colorado option plan to the small group market; Establishing a hospital reimbursement rate formula; and Requiring carriers to offer the Colorado option plan in specific counties. If a hospital refuses to participate in the Colorado option plan, the department of public health and environment may issue a warning, impose fines, or suspend, revoke, or impose conditions on the hospital's license. The commissioner, in consultation with the board, is required to evaluate the Colorado option plan beginning July 1, 2024, and each year thereafter. (Note: This summary applies to this bill as introduced.)
The Legislative Oversight Committee Concerning the Treatment of Persons with Mental Health Disorders in the Criminal and Juvenile Justice Systems. The bill implements various recommendations of the legislative oversight committee concerning the treatment of persons with mental health disorders in the criminal and juvenile justice systems regarding juveniles who have committed sex offenses, including: Specifying that if a juvenile who is moving to Colorado would be otherwise required to register on Colorado's sex offender registry (registry) but the juvenile's duty to register in another state has been terminated by a court order, then the juvenile is not required to register or petition the court for removal from the registry; Expanding judicial discretion at the time of sentencing to exempt from registration or require juveniles to register for all first offense registerable juvenile sex crimes if a sex offender management board evaluator recommends exemption and the juvenile is otherwise statutorily eligible; Adding language to adult and juvenile provisions that currently reference only crimes defined as "unlawful sexual behavior" to also include convictions and adjudications for nonsexual crimes where there has been, pursuant to statute, a judicial finding of an underlying factual basis involving unlawful sexual behavior; Creating a process for the court to reconsider its ruling on whether to require registration if new information is discovered after the court made its initial ruling; Adding a requirement for the court to issue a ruling or set a mandatory hearing no later than 14 days before the end of each juvenile's sentence concerning a juvenile's ongoing duty to register; Changing the current law that allows the Colorado Bureau of Investigation (CBI) to inform the requesting party if a person is on the registry so that the CBI may release information about a juvenile only under certain restrictions; Requiring the CBI to collect data on the number of times information is requested and released concerning juveniles on the registry; Creating a new unclassified misdemeanor for members of the public who submit a false statement to the CBI for purposes of obtaining juvenile registry information or who use such information in a prohibited manner; Updating current law regarding the posting of information on the registry to the internet to specifically exclude juveniles; Clarifying that a local law enforcement agency may not release or post on its website information regarding juveniles on the registry; Changing current law that requires lifetime registration for an adult who has more than one adjudication as a juvenile so that juvenile adjudications alone may not trigger mandatory lifetime registration; and Updating language in the Colorado crime victim rights act to clarify victim rights when a petition or motion is made to terminate sex offender registration.(Note: This summary applies to this bill as introduced.)
Transportation Legislation Review Committee. The bill creates the foster children's driver education grant program (program) in the state department of human services (state department) to reimburse county departments of human or social services (county departments) for costs paid to private driving schools for providing driving instruction to persons in the custody of the county department who are at least 15 years and less than 18 years of age. The state department shall administer the program and award grants to county departments. On or before December 1, 2020, the state board of human services (state board) shall promulgate rules for the administration of the program. On or before November 1, 2021, and on or before January 1 each year thereafter, each county department that receives a grant through the program shall submit a report to the state department. At a minimum, the report must include the information required by rules promulgated by the state board. On or before January 1, 2021, and on or before January 1 each year thereafter for the duration of the program, the state department shall submit a summarized report to the appropriate reference committees of the general assembly. At a minimum, the report must include the information submitted to the state department by county departments. The program is repealed, effective September 1, 2030. Before the repeal, the program is scheduled for a sunset review by the department of regulatory agencies. The bill states that the program does not create any liability on behalf of a county department for contracting with a private driving school to provide driving instruction or for an injury alleged to have occurred while a person in the custody of the state department receives driving instruction from a private driving school, the cost of which instruction may be reimbursed to the county department from the program. The bill states that a certified court order is sufficient to establish the legal name, identity, date of birth, lawful presence in the United States, or Colorado residency of a person who is in the custody of the state department, is at least 15 years and less than 18 years of age, and is applying for a driver's license. (Note: This summary applies to this bill as introduced.)
The bill creates the victim towing and impound fee grant program (program) in the division of criminal justice (division) in the department of public safety. The division shall make a grant to a statewide nonprofit organization that serves victims of crime (nonprofit organization) to reimburse a victim who has paid a towing or impound fee as a result of criminal activity. The nonprofit organization is required to submit annual reports to the division, and the division is required to submit annual reports to specified committees of the general assembly. The program is repealed, effective July 1, 2023.(Note: This summary applies to this bill as introduced.)
The bill adds definitions for "peer support professional" and "recovery support services organization" for the purposes of permissible claims submitted for reimbursement under the medical services program. A recovery support services organization (recovery organization) may bill and submit for reimbursement certain eligible peer support services (support services) provided by peer support professionals. The department of human services (department) is responsible for approving a recovery support services organization for reimbursement for support services. The bill sets forth detailed criteria for approval by the department, and the department is given rule-making authority to establish other criteria and standards as necessary. The bill creates a refundable income tax credit available for income tax years commencing on or after January 1, 2021, but before January 1, 2031, for eligible peer support professionals (eligible individuals) who have worked in Colorado at least part-time for at least 3 years in the behavioral health sector and who either return to school or who graduate and return to work in the public or private health care sector. The tax credit is available for 4 consecutive years for eligible individuals who return to school and for 3 consecutive years for eligible individuals who return to work after attending school. The office of behavioral health in the department of human services (office) shall, in conjunction with the department of human services, review documentation supplied by eligible individuals seeking the tax credit and provide certification to the department of revenue if eligibility criteria for the tax credit is met. The office may not issue tax credit certificates that total more than $100,000 per income tax year. (Note: This summary applies to this bill as introduced.)
The bill creates the emergency completion and retention grant program (grant program) in the department of higher education (department). The department implements the grant program by annually distributing an amount to each state institution of higher education (institution) to use in awarding emergency assistance grants to eligible students who are experiencing qualifying financial emergencies. The bill describes minimum procedures an institution shall adopt for the financial aid director at the institution to award the emergency assistance grants. The department is required to include in the annual financial aid report submitted to the joint budget committee a summary of the implementation of the grant program and an evaluation of its effect in increasing the retention and completion rates at institutions.(Note: This summary applies to this bill as introduced.)
The bill updates language in the "Colorado Homeless Youth Services Act" and establishes the services for youth experiencing or at risk of experiencing homelessness grant program (grant program) in the department of local affairs (department). The age requirement for such youth is increased to 24 years of age or younger from more than 11 years of age to less than 21 years of age. The department shall promulgate rules concerning the grant program, and the office of homeless youth services shall administer and monitor the grant program. The grant program consists of up to 5 awards of up to $250,000 each awarded on or before January 1, 2021. Grant awards may only be awarded to existing providers of services to youth experiencing or at risk of experiencing homelessness, with priority given to those service providers that can expand services to underserved areas of the state, including street and community outreach, drop-in centers, emergency shelters, and supportive housing and transitional living programs. The bill requires the department to prepare and submit a report to the appropriate committees of the general assembly on the outcomes of the grant program. (Note: This summary applies to this bill as introduced.)
