Rep. Tammy Story

The act adjusts several state tax expenditures as follows:Requires the state treasurer to transfer $45.6 million from the general fund to the state highway fund on July 1, 2026, and $96.4 million on each July 1 from July 1, 2027, through July 1, 2031;Prohibits certain local use tax ordinances, resolutions, or proposals from applying to construction and building materials used by a common rail carrier pursuant to a contract with the state, a political subdivision of the state, or a special district allowing the contracting government to use the carrier's property or tracks for the provision of public passenger rail service;For income tax years commencing on and after January 1, 2027, requires a taxpayer to add to the taxpayer's federal taxable income the excess of any gain excluded from federal gross income pursuant to section 1400Z-2 (a)(1)(A) of the internal revenue code over the gain invested by the taxpayer in a Colorado-qualified opportunity fund in a manner that qualifies for exclusion from federal gross income pursuant to the same section of the internal revenue code;For income tax years commencing on or after January 1, 2027, allows a combined group to elect to make a water's-edge filing election and describes what should be taken into account in such a filing;For income tax years commencing on and after January 1, 2027, requires a corporation to add to the corporation's federal taxable income the excess of any gain excluded from federal gross income pursuant to section 1400Z-2 (a)(1)(A) of the internal revenue code over the amount of that gain invested in a Colorado qualified opportunity fund and the amount of any gain excluded from federal gross income as a result of an election made pursuant to section 1400Z-2(c) of the internal revenue code for amounts invested in a qualified opportunity fund that is not a Colorado qualified opportunity fund; allows a corporation to subtract from federal taxable income the amount of gain included in federal gross income pursuant to section 1400Z-2(b) of the internal revenue code to the extent that the gain was added to federal taxable income pursuant to the opportunity fund add-backs for a prior tax year; changes the definition of federal taxable income for a C corporation that is in a combined group; repeals the state corporate income tax deduction for wages or salaries paid that are not allowed to be deducted at the federal level pursuant to section 280C of the internal revenue code; and eliminates the ability of corporations to deduct from their income tax liability any amount included in federal taxable income pursuant to sections 951 (a) or 951A (a) of the internal revenue code with respect to a controlled foreign corporation incorporated in a foreign jurisdiction for the purpose of tax avoidance;Eliminates a potential reduction in the amount available for the heat pump technology and thermal energy network tax credit, for years following 2025 based on an economic forecast by the office of state planning and budgeting or legislative council staff;Increases the innovative motor vehicle tax credit from $1,000 to $2,000 for certain vehicles sold or leased during the 2027 income tax year, and from $500 to $1,000 for certain vehicles sold or leased during the 2028 income tax year, and provides that certain vehicles with an manufacturer's suggested retail price (MSRP) below $40,000 that are sold or leased on or after January 1, 2027, but before January 1, 2029, are eligible for the additional tax credit.Clarifies that a potential 50% reduction in the innovative motor vehicle tax credit and the innovative trucks tax credit, triggered by certain state revenue forecasts, applies to the income tax year;For income tax years commencing on or after January 1, 2027, modifies the income tax credit for wildfire hazard mitigation expenses by adding a definition of 'infestation mitigation measures' that includes the thinning of woody vegetation that is at risk of mountain pine beetle or spruce beetle infestation or that has been killed by mountain pine beetles or spruce beetles, if such activities meet or exceed any state forest service standards or any other applicable state rules, and modifies the amount of the credit available to be fully refundable without being carried forward;For income tax years commencing on or after January 1, 2027, expands the income tax credit for the purchase of small food business recovery grant program equipment to be available for additional food distributors and producers, adjusts the amount of the tax credit that may be offered and claimed for the purchase of small food business recovery grant program equipment or participation in the supplemental food assistance benefit program, requires the department of agriculture to approve or disapprove an application for a credit within a reasonable time, which shall not exceed 150 days after the filing of the application, caps the amount of credits issued at $10 million for calendar years commencing before January 1, 2027, $5 million for the calendar year commencing on January 1, 2027, and a total of $5 million for calendar years commencing on or after January 1, 2028, and allows a purchaser that is not subject to income tax to be eligible for the credit.Extends the electric-powered lawn equipment tax credit until January 1, 2030, and allows a qualified retailer to elect advance payments of the credit;For income tax years commencing on or after January 1, 2027, allows an entity not subject to income tax to be eligible for an income tax credit for developing a qualified industrial facility, allows a taxpayer to claim the credit for installing equipment used for utilization of biomethane, requires the Colorado energy office (CEO) to review applications for the credit within 120, rather than 90, days, and for any semi-annual application period commencing on or after July 1, 2026, allows the CEO to adjust the limits on the aggregate amount of tax credits available to be reserved.Changes the reservation process for a tax credit made in connection with a geothermal energy project beginning on July 1, 2026;Provides that the department may disqualify a retailer of electric bicycles from the electric bicycle tax credit if the retailer requested advance payment of the credit or claimed a credit for a transaction that does not qualify for the credit, the retailer provided false information to the department of revenue or CEO, the retailer did not comply with the statutory requirements for the credit, or the retailer does not hold a sales tax license;Allows the executive director of the department of revenue to share taxpayer information with the CEO relating to a claim for an income tax credit for the retail sale of a qualified electric bicycle or the sale of a heat pump, which must remain confidential;Repeals the sustainable aviation fuel (SAF) production facility tax credit, effective January 1, 2027;Establishes the sustainable aviation fuel purchase income tax credit for income tax years beginning on or after January 1, 2027, and before December 31, 2032, where the amount of the credit is initially $1.50, increased by $.01 for each whole percentage of carbon intensity reduction in excess of 50%, but no greater than 100%, per gallon of SAF purchased for use in the state by the taxpayer, and the CEO may adjust that amount annually;Beginning January 1, 2028, the CEO may allow an additional credit of 50 cents for each gallon of SAF produced in the state that a qualified taxpayer purchased for use in the state during the income tax year, except as provided by the cap and reservation system, the total amount of credits issued cannot exceed $3 million per tax year, taxpayers must apply to the CEO for a tax credit certificate and CEO verifies eligibility and reports approved credits to the department of revenue, and the credit is refundable but may not be carried forward.For tax periods commencing on or after July 1, 2027, exempts from tax the storage, use, or consumption of construction and building materials by or on behalf of a common carrier by rail operating in interstate or foreign commerce when the storage, use, or consumption of the construction and building materials is pursuant to a contract with the state, a political subdivision of the state, or a special district that allows the contracting government to use the railroad's property or tracks for public passenger rail service;Extends the expiring sales and use tax exemption for wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles prior to the calendar year commencing on January 1, 2031;Repeals the sales and use tax exemption for property used in space flight, effective January 1, 2027, and reinstates the exemption beginning January 1, 2030;Change from 2% to 1.5% the allowance to cover losses in transit and in unloading gasoline or special fuel and repeals the 0.5% allowance for the costs of collecting the gasoline or special fuel excise tax and for uncollectible bad debts for tax periods beginning on or after January 1, 2027;Repeals the 3% deduction for collecting and remitting the tax on the inventory of cigarette wholesalers for tax periods beginning on or after January 1, 2027;Repeals the 0.4% discount on the face value of tax stamps affixed to packages containing cigarettes for tax periods beginning on or after January 1, 2027;Repeals the 1.6% discount for expenses in the collection and remittance of the tax on the sale, use, consumption, handling, and distribution of tobacco for tax periods beginning on or after January 1, 2027;Repeals the 1.1% discount for expenses in the collection and remittance of the nicotine product distributors tax for tax periods beginning on or after January 1, 2027;Allows an income tax credit to a taxpayer who places a new renewable energy investment in service on or after January 1, 2027, and provides a 14-year carryover of any amount of the credit not used to offset the income taxes otherwise due; except that, beginning in the tax year commencing on January 1, 2027, a taxpayer is not allowed a credit with respect to a qualified investment in a commercial truck, truck tractor, tractor, or semitrailer with a gross vehicle rating of at least 54,000 pounds that is designated as Class A personal property pursuant to statute;Provides that on or after January 1, 2027, a taxpayer with more than 50 business facility employees during an income tax year is ineligible for the new enterprise zone business employee tax credit in that same income tax year;Requires, beginning January 1, 2027, a taxpayer to make at least $150,000 in expenditures in research and experimental activities to be eligible for the enterprise zone research and experimental activities tax credit;Modifies the enterprise zone vacant building rehabilitation income tax credit so that the credit only applies to buildings that have been unoccupied for any 135 calendar days within the 180 calendar days preceding when the rehabilitation is placed in service and is available in an amount equal to 25% of the aggregate qualified expenditures per building or $200,000 per building, whichever is less;Beginning on January 1, 2028, provides that a resident individual is allowed an earned income tax credit that equals the applicable percentage, as set forth in statute, of the amount the individual would be have been allowed under the internal revenue code;Removes Liechtenstein as a jurisdiction recognized as a tax shelter by the state and requires the department of revenue to engage a contractor to study whether the countries currently listed as tax shelters should remain designated as tax shelters;Requires the state treasurer to transfer all money in the commercial vehicle enterprise tax fund to the Colorado economic development fund on July 1, 2027;Requires the state treasurer to transfer the remainder of the penalty assessed for certain traffic violations that is not transferred to local jurisdictions to the general fund on or after July 1, 2027;Extends the residential energy storage system income tax credit to December 31, 2029; andProvides that the film festival incentive tax credit begins on January 1, 2026, instead of January 1, 2027, and ends on December 31, 2035, instead of December 31, 2036.     For the 2026-27 state fiscal year, the act makes the following appropriation adjustments to the department of health care policy and financing:$52,560 decrease from the general fund and a $52,560 increase from cash funds for medical and long-term care services for Medicaid eligible individuals;$21,024 increase from the primary care fund for the primary care fund program; and$332 decrease from the general fund and a $332 increase from the children's basic health plan trust fund for children's basic health plan medical and dental costs.     $38,432 is appropriated from the general fund to the department of revenue for tax administration system support and personal services.     $25,000 is appropriated from the general fund to the office of the governor for use by economic development programs.     $996,276 is appropriated from the preschool programs cash fund to the department of early childhood for support of the universal preschool program.     $35,741 is appropriated from various cash funds to the department of public health and environment for tobacco education, cancer and cardiovascular disease grants, and transfers to the general fund.     $333 is appropriated from the general fund exempt account to the department of public health and environment for immunization operating expenses.     The act takes effect upon passage; except that the appropriation adjustments to the department of health care policy and financing take effect only if the annual general appropriation act for the 2026-27 state fiscal year becomes law, and certain appropriation decreases are subject to the available amounts in the annual general appropriation act.(Note: This summary applies to this bill as enacted.)

The act sets forth a process for a person in prison to petition within the next 3 years for resentencing and for a court to impose a new sentence if the petitioner is 60 years old or older at the time of filing the petition and has served at least 20 calendar years incarcerated for the offense. A person is not eligible to petition if the person is incarcerated as a result of conviction for a sex offense, human trafficking, an offense that resulted in a sentence to life imprisonment without the possibility of parole, an offense for which the victim was a child younger than 12 years old, or an offense against a first responder engaged in the performance of their duties.     At the hearing on the petition, the petitioner has the burden to show by a preponderance of the evidence that the petitioner no longer presents an identifiable danger to the safety of any person or the community and that there is good cause for the court to modify the sentence. Upon the court finding that the petitioner has met their burden, the petitioner is permitted to file a motion for reconsideration and reduction of the initial sentence pursuant to the Colorado rules of criminal procedure. At the hearing on the motion, the court shall determine and impose the appropriate sentence.     If a person in prison is not eligible for resentencing pursuant to the act, the district attorney's office that prosecuted the offense resulting in the conviction may petition the court requesting that the court grant post-conviction relief. If the district attorney's office petitions the court, the same procedures apply as if an eligible person petitioned.     The act appropriates $50,840 to the judicial department for use by the public defender and $50,326 to the department of corrections for use by community services, and reduces the appropriation in the annual general appropriation act for the 2026-27 state fiscal year to the department of corrections for payments to local jails by $168,980.(Note: This summary applies to this bill as enacted.)

The act implements the recommendations of the department of regulatory agencies in its 2025 sunset review and report by:Continuing the fire suppression programs of the division of fire prevention and control (division) for 11 years until September 1, 2037, pursuant to the provisions of the sunset law; andModifying certain provisions of the fire suppression programs of the division to replace gender-specific terminology with gender-neutral terminology.(Note: This summary applies to this bill as enacted.)

Maddy summaryHB 1304 authorizes History Colorado to sell specific mineral rights it holds in Weld County, Colorado, and in West Virginia (previously mistakenly recorded as belonging to St. Elizabeth's Retreat Chapel). The bill directs that proceeds from these sales be deposited into the state museum cash fund to finance capital improvements, including retrofitting the collections care facility and facility maintenance. History Colorado must obtain state controller approval for sales agreements and report progress to the Capital Development Committee. This change eliminates administrative burdens for History Colorado while generating funds for physical infrastructure upgrades at state museums. The bill focuses solely on the sale mechanism and fund allocation, with no new regulations or direct impacts on citizens beyond the museum's operational funding.

The act requires an operating system provider that operates a publicly available internet website, software application, online service, or platform that distributes and facilitates, on a commercial basis, the download of applications from third-party developers to users of devices (covered application store) or makes a covered application store available preinstalled on an operating system to:Provide an accessible interface at account setup that requires an account holder to indicate the birth date, age, or age bracket of the user of that device in order to provide a signal regarding the user's age (age signal) to applications available in the covered application store;Provide application developers with a reasonably consistent, real-time application programming interface to request and receive an age signal; andSend only the minimum amount of information necessary to comply with the act. An operating system provider or covered application store shall not share an age signal with a third party for a purpose not required by the act.     The act requires a consumer software application that is accessed through a covered application store and that may be run or directed by a user on a device (covered application) to request an age signal with respect to a particular user when the covered application is initially launched or when a user first creates an account. A covered application that receives an age signal is deemed to have knowledge of the age range of the user to whom that age signal pertains across all platforms of the application and points of access of the application. However, if a developer has clear and convincing information that a user's age is different than the age indicated by an age signal, the developer shall use that information as the primary indicator of the user's age range.     A developer shall ensure that a covered application that receives an age signal does not:Request more information concerning a user from an operating system provider or a covered application store than is necessary to comply with the act; orCommunicate an age signal to a third party for a purpose not required by the act.     With respect to a device for which account setup was completed before July 1, 2028, the act requires an operating system provider to provide, before January 1, 2029, an accessible interface that allows an account holder to indicate the birth date or age of the user of that device for the purpose of providing an age signal regarding the user's age-bracket data to covered applications available in the operating system provider's covered application store. If a covered application last updated on or after July 1, 2027, was downloaded to a device before July 1, 2028, and the covered application has not requested an age signal with respect to the user of the device on which the covered application was downloaded, the covered application must request an age signal from the covered application store from which the covered application was downloaded with respect to that user before January 1, 2029.     A person that violates the act must pay a civil penalty of not more than $2,500 for each minor affected by each negligent violation or not more than $7,500 for each minor affected by each intentional violation. The penalty is assessed and recovered in a civil action brought by the attorney general. An operating system provider or covered application store that makes a good faith effort to comply with the act is not liable for an erroneous age signal or for conduct by a covered application that receives an age signal.(Note: This summary applies to this bill as enacted.)

The act creates a statutory cause of action for a person who has their federal constitutional rights violated by another person who, acting under color of law, is participating in civil immigration enforcement. A person who violates the United States constitution while participating in civil immigration enforcement and whose conduct was the proximate cause of violating another person's constitutional rights is liable to the person whose rights are violated for legal or equitable relief or any other appropriate relief. The action must be commenced within 2 years after the cause of action accrues.     The act appropriates $125,604 to the department of law from the legal services cash fund to provide legal services for the department of personnel.(Note: This summary applies to this bill as enacted.)

The act creates the 'Colorado Mandatory Lethality Assessment Act', which requires peace officers to conduct a lethality assessment when responding to a domestic violence incident and include the completed lethality assessment in the incident report. A peace officer is not required to administer a lethality assessment if a victim is unavailable, not at the scene, incapacitated, or if circumstances otherwise make the administration of the lethality assessment impossible or impracticable. If the lethality assessment indicates that an individual is a high-risk victim, or if the lethality assessment does not indicate a victim is high-risk but a peace officer determines an individual is a high-risk victim based on the totality of the circumstances, the peace officer is required to immediately contact a community-based victim's advocate either by phone or in person and provide the high-risk victim the opportunity to speak with the advocate.     The act requires the attorney general's office, in consultation with a Colorado-based coalition that advocates for survivors of domestic violence, to develop a mandatory training for peace officers to learn how to administer the lethality assessment and provide victim referrals. No later than June 1, 2027, the attorney general is required to make the training available and offer assistance to law enforcement agencies in providing the training. Beginning July 1, 2027, the act requires each law enforcement agency to ensure that each peace officer employed by the agency has completed the mandatory training; except that a law enforcement agency that has provided training on the administration of lethality assessments prior to July 1, 2027, is not required to provide additional training.     Beginning January 2028, and each January thereafter, the act requires the attorney general's office to report to the general assembly certain information related to lethality assessments conducted in the previous calendar year. No later than January 31, 2030, the domestic violence fatality review board shall evaluate the effectiveness of mandatory lethality assessments and referrals to resources and submit the evaluation to the general assembly.     The act does not impose criminal, administrative, or civil liability on any person for an act or omission made in good faith related to administering a lethality assessment.(Note: This summary applies to this bill as enacted.)

The act creates the Colorado behavior analyst licensing board (board) under the direction and supervision of the division of professions and occupations in the department of regulatory agencies. On and after July 1, 2028, an individual is prohibited from engaging in or offering the practice of applied behavior analysis unless the individual is licensed by the board. The board is authorized to license behavior analysts and assistant behavior analysts if they meet the requirements specified by the act and the rules adopted by the board pursuant to the act.     An individual who seeks to practice as a behavior analyst or assistant behavior analyst must meet the following requirements:File an application for a license;Have a valid certification in good standing with a certifying entity;Complete a fingerprint-based criminal history record check;Carry professional liability insurance in an amount determined by the board by rule unless working as a public employee covered under governmental immunity; andIf the individual seeks to practice as an assistant behavior analyst, be supervised by a licensed behavior analyst and practice within the scope of practice established by rules of the board.     The board may deny or refuse to renew a license, suspend or revoke a license, impose probationary conditions on a license, or issue a cease-and-desist letter or seek injunctive relief against a licensee or an applicant for licensure who has engaged in specified grounds for discipline or unprofessional conduct. The board may also send a licensee a letter of admonition or a confidential letter of concern under certain circumstances.     The act exempts specified individuals from the licensing requirements established by the act.     An individual who practices or offers or attempts to practice as a behavior analyst or assistant behavior analyst without being licensed pursuant to the act and who is not exempted from licensure commits a class 2 misdemeanor.     The board may adopt rules as necessary to implement the act.     The regulation of behavior analysts and assistant behavior analysts is scheduled for repeal on September 1, 2031. Before the repeal, the functions of the board in regulating applied behavior analysis are scheduled for review in accordance with the sunset law.     The act requires the department of health care policy and financing (state department) to reimburse an applied behavior analysis provider for applied behavior analysis services provided by a behavior technician certified by a certifying entity to a medicaid member with autism spectrum disorder or other conditions for which coverage may be available under state department policies. Subject to federal approval, the state department shall reimburse the applicable applied behavior analysis provider for applied behavior analysis services provided by a behavior technician who is required by the state department to be certified by a certifying entity, but is not certified at the time of services, for services provided during one temporary period of not less than 45 days while the behavior technician is pursuing the certification if specified conditions are met.     The department of human services (department) is required to prescribe and publish standards for the licensing and regulation of applied behavior analysis clinics (clinics). The department is authorized to adopt rules concerning specific subjects related to standards for clinics. Clinics are required to comply with specified requirements regarding local government zoning regulations, licensing fees, and qualifications for employees of the clinics.     The act changes the definition of 'day treatment center' to 'day treatment facility' and requires that facilities that were not subject to the definition before the effective date of the act but that meet the amended definition submit an application for licensure by the department on or before August 1, 2026 , and become licensed before August 1, 2027.(Note: This summary applies to this bill as enacted.)

Current law requires that, before an individual is permitted to act as a transportation network company (TNC) driver through the use of a TNC's digital network, the individual shall obtain a criminal history record check. The act requires that the TNC:If the TNC has at least 20,000 rides occurring monthly (large-scale TNC) on its digital network, pay for the required criminal history record check for an individual before the individual is permitted to act as a driver;Procure a privately administered criminal history record check for a driver at least once every 6 months after the initial criminal history record check;Share the results of each criminal history record check with the driver who is the subject of the record check; andProcure a privately administered criminal history record check if a person files a complaint against a driver with the TNC or the public utilities commission (commission) regarding specified allegations. The TNC shall pay the costs of the privately administered criminal history record checks.     A TNC shall create a deactivation and suspension policy to initiate a review of a driver for deactivation within 7 business days if the TNC is notified through a complaint filed with the TNC or the commission or is contacted by the attorney general's office, a district attorney's office, or a law enforcement agency regarding certain allegations against the driver. A driver who has been deactivated may challenge the deactivation through the TNC's deactivation and suspension policy. The act requires the commission to create a process by rule for sharing information between TNCs regarding the deactivation of drivers. A TNC's deactivation and suspension policy must include meaningful human review of the permanent deactivation of a driver.     The act requires a TNC to provide regular safety training to each driver and rider in accordance with rules adopted by the commission.     If a person files a complaint against a TNC or a driver, the TNC shall respond to a subpoena or search warrant for information related to the complaint from a court, the attorney general's office, a district attorney's office, the commission, or a law enforcement agency no later than 72 hours after the request is made, unless the subpoenaing party agrees to a different deadline.     The act requires the commission to adopt rules on or before June 1, 2028, establishing requirements for a TNC to ensure that a driver or rider may opt in to audio and video recording of each prearranged ride and integrate audio and video recording into the TNC's digital platform. A large-scale TNC shall not charge a fee or increase the cost of a prearranged ride solely on the basis of a rider opting in to audio and video recording of the prearranged ride. The commission shall also adopt rules regarding access to, ownership of, storage of, notification about, and deadlines for the implementation of the audio and video recordings, including different requirements for large-scale and small-scale TNCs.     A provision in a contract between a TNC and a driver or rider is declared void as against public policy if the provision attempts or purports to waive specified rights.     The act requires that, on or before February 1, 2027, and on or before February 1 each year thereafter, a TNC shall submit specified data related to incidents involving safety and discrimination to the commission, the attorney general, and each member of the general assembly.     The act requires a TNC to develop policies to:Prevent imposter drivers, account sharing, and account renting;Prevent sexual assault, physical assault, and homicide against or committed by the TNC's drivers;Prohibit the transportation of an unaccompanied youth who is under 15 years old unless the youth is part of a duly authorized family account;Allow a driver to refuse a prearranged ride to an individual who is not authorized to use the account requesting the prearranged ride;Notify and train drivers and riders of any updates to TNC safety policies;Prohibit drivers from offering, selling, or providing food or beverages that are not factory-sealed to riders;Require drivers to report information regarding a conviction of or a plea of guilty or nolo contendere to specified offenses; andPrevent crimes committed against drivers by riders.     A TNC is prohibited from:Altering the rating a rider assigned to a driver or the rating a driver assigned to a rider on a TNC's digital platform;Assigning an automatic or default driver rating that the rider did not assign; orAssigning an automatic or default rider rating that the driver did not assign.     A TNC may delete ratings or reviews that are plausibly motivated by fraud or bias. A TNC shall not consider negative ratings or reviews that are motivated by fraud or bias in a review of a driver for deactivation or an internal deactivation reconsideration.     A TNC is prohibited from collecting biometric data or biometric identifiers from a driver or rider without first obtaining the consent of the driver or rider. If a TNC collects biometric data or biometric identifiers from a driver or rider, the TNC shall comply with specified provisions of the 'Colorado Privacy Act' regarding biometric data and biometric identifiers.     A TNC that violates the act may be assessed a civil penalty of not more than $1,500 per violation.(Note: This summary applies to this bill as enacted.)

Under current law, the 'Plastic Pollution Reduction Act' includes restrictions on the use and distribution of single-use plastic carryout bags and expanded polystyrene food containers.     The act expands the 'Plastic Pollution Reduction Act' by prohibiting, on and after January 1, 2027, a retail food establishment or third-party food delivery service from providing single-use food serviceware to a customer unless the customer requests single-use food serviceware or confirms that the customer wants single-use food serviceware after being asked if they would like single-use food serviceware. A retail food establishment or third-party food delivery service is only permitted to provide the single-use food serviceware items requested or confirmed by the customer and is prohibited from providing a customer with a bundled package that contains more than one type of single-use food serviceware item. The act specifies certain exceptions and clarifies that a third-party food delivery service is not liable for a retail food establishment's failure to follow a customer's request if the third-party food delivery service accurately communicated the customer's request to the retail food establishment.     The department of public health and environment (department) is required to, on or before January 1, 2027, establish a page on the department's public website that includes a description of the requirements set forth in the act and the existing enforcement mechanism included in the 'Plastic Pollution Reduction Act'.(Note: This summary applies to this bill as enacted.)