Rep. Meghan Lukens

The act requires the following regarding the application for a license to practice medicine in Colorado (application) and the questionnaire accompanying the form for a license renewal (questionnaire): The Colorado medical board (board) must consider the recommendations of the Federation of State Medical Boards and the requirements of the federal "Americans with Disabilities Act of 1990" when developing the application questions; The application and questionnaire must not require the disclosure of personal medical or health information that is not relevant to the applicant's ability to provide safe, competent, and ethical patient care at the time of application; The application and questionnaire must not include questions seeking information about past health-related conditions that do not impact an applicant's ability to practice safe, competent, and ethical patient care at the time of application; and The board shall include information in the application about the board's peer health assistance program, the applicant's ability to self-refer to the peer health assistance program at any time, and the applicant's ability to self-refer in lieu of disclosure to the board. The act clarifies that an individual subject to the licensing requirements of the "Colorado Medical Practice Act" is not required to disclose a physical illness, physical condition, behavioral health disorder, mental health disorder, or substance use disorder that no longer impacts the individual's ability to practice the applicable health-care profession or occupation with reasonable skill and safety to patients or clients. Current law requires that if a health-care professional has a physical illness, physical condition, or behavioral or mental health disorder that renders the person unable to practice the applicable health-care profession or occupation with reasonable skill and safety to patients or clients, the licensee, registrant, or certificate holder shall notify the regulator that regulates the person's profession or occupation of the physical illness, physical condition, or behavioral or mental health disorder. The act requires that a health-care professional must additionally provide notice of a substance use disorder and specifies that the health-care professional is required only to provide notice of a current physical illness, physical condition, behavioral health disorder, mental health disorder, or substance use disorder. (Note: This summary applies to this bill as enacted.)

The act prohibits a peer support team member from disclosing, without the consent of the recipient of peer support (recipient), the confidential communications made by the recipient during a peer support interaction, with specified exceptions. With respect to an exception for which disclosure is permissible, a peer support team member who discloses or does not disclose a communication with a recipient is not liable for damages in a civil action for disclosing or not disclosing the communication. The act expands an exception allowing specified mental health professionals to disclose confidential information when a recipient makes a threat against an individual or themself or makes a threat that, if carried out, would result in harm to an individual or themself. In addition, a peer support team member is exempted from the prohibition on disclosure established by the act if: The peer support team member was a witness or a party to the incident that prompted the delivery of peer support services; A recipient admits to committing a crime or provides information pertaining to the recipient or another individual that is indicative of criminal conduct; Criteria related to an individual's participation as a witness in a court proceeding are met; or A recipient makes a threat involving damage or destruction of private or public property.(Note: This summary applies to this bill as enacted.)

The act codifies the federal "Indian Child Welfare Act of 1978" into state law as the "Colorado Indian Child Welfare Act" (CO-ICWA) and provides additional protections for Indian children and children known or determined to be Indian children under state law. (Note: This summary applies to this bill as enacted.)

The act creates 2 income tax subtractions for income tax years commencing on or after January 1, 2027, but before January 1, 2038. The first subtraction is for an amount equal to state capital gains that are realized by a taxpayer, who is the owner of a qualified business, during the taxable year for the conversion by an increment of at least 20% ownership to a qualified employee-owned business. The taxpayers that are eligible for this subtraction are the same taxpayers that would be eligible for the tax credit for conversion costs for employee business ownership. The total amount of capital gains that a taxpayer may subtract is set by and may be annually adjusted by the Colorado office of economic development (office), and is required to be posted on the office's website. The second subtraction is allowed to worker-owned cooperatives in an amount equal to the worker-owned cooperative's federal taxable income for the tax year not to exceed $1 million. The act also makes changes to the tax credit for conversion or expansion costs for employee business ownership (credit), which has been available through income tax year 2026. The act extends the credit through income tax years commencing in 2031. The act also specifies that the aggregate amount of credits that can be claimed for each income tax year commencing on or after January 1, 2026, but before January 1, 2032, is $3 million. The act also increases the percentage of conversion or expansion costs that are eligible to be claimed for the credit from 50% to 75% beginning in tax year 2026 while maintaining the existing dollar caps for the different methods of conversion. Additionally, the act revises several definitions to expand eligibility for the credit and allows for qualified support entities, which are businesses or nonprofit organizations that provide services to businesses that qualify under the credit so that those businesses can convert or expand to employee ownership, to be eligible to receive the credit for up to 75% of the costs incurred for providing such support, not to exceed $167,000, including for staff salaries and benefits, marketing and outreach, and consulting and technical assistance. Support costs exclude any costs that are considered conversion or expansion costs that can be claimed in the credit for employee business ownership. (Note: This summary applies to this bill as enacted.)

The act authorizes a county, special district, or school district to negotiate property tax relief with a taxpayer that establishes or expands a "qualified communication services facility", which is a facility or other real or personal property used in the provision of fixed broadband or mobile broadband internet access service, if the facility will serve an unserved or underserved area of the county, special district, or school district. The act sets limits and standards for the tax relief. The act also amends the legislative declaration for the statute establishing a sales tax refund for rural broadband service providers by: Stating that requirements to pay sales and use tax on federal-funded and state-funded broadband deployment reduce the efficacy and impact of the federal and state deployment grant money; Noting that wireless telecommunications technologies rely on forms of broadband infrastructure like fiber and landline networks and are, therefore, interconnected to broadband; and Including a tax preference performance statement for the sales tax refund indicating that a purpose of the sales tax refund is to incentivize private sector investment in broadband infrastructure.(Note: This summary applies to this bill as enacted.)

Current law limits to 10 years the time a school district can lease district property not needed for its purposes. The act allows a school district to lease district property for any term of years for purposes of a solar field, energy storage system, or affordable housing. If a board of education of a school district leases or rents property for the purposes of an affordable housing project, the board of education shall develop a policy that defines affordable housing for the project. (Note: This summary applies to this bill as enacted.)

With regard to the family and medical leave insurance program (program), the act extends the duration of paid family and medical leave, up to an additional 12 weeks, for a parent who has a child receiving inpatient care in a neonatal intensive care unit. The act also changes the premiums financing the program benefits by extending the current premium amount, 0.9% of wages per employee, through 2025 and setting the premium amount for the 2026 calendar year at 0.88% of wages per employee. For each subsequent calendar year, the director of the division of family and medical leave insurance (director) is required set the premium on or before September 1 of the preceding year, in a manner such that: At the end of the year, the balance of the family and medical leave insurance fund (fund) is not less than 6 months' worth of projected expenditures from the fund required for performance of the functions and duties of the director; The volatility of the premium rate is minimized; and The premium amount does not exceed 1.2% of wages per employee.(Note: This summary applies to this bill as enacted.)

For state fiscal year 2025-26, the act appropriates $5,000,000 from the species conservation trust fund in the state treasury for various wildlife conservation programs directed at conserving candidate native species that have been listed as threatened or endangered under state or federal law or are species that are likely to become candidate species, as determined by the United States fish and wildlife service, as follows: $2,480,000 for the upper Colorado river endangered fish recovery program; $20,000 for selenium management, research, monitoring, evaluation, and control; $1,250,000 for native terrestrial wildlife conservation; and $1,250,000 for native aquatic wildlife conservation.(Note: This summary applies to this bill as enacted.)

The act implements the recommendations of the department of regulatory agencies (DORA) in its sunset review and report concerning the regulation of outfitters and guides by the division of professions and occupations (division) within DORA. Specifically, the act: Continues the regulation of outfitters and guides for 9 years, until 2034; Allows the director of the division to take disciplinary action against an owner of an outfitter entity regardless of the owner's ownership share percentage; Credits one-half of the money that is collected as fines to the general fund rather than to the division; Exempts motor carriers and third-party booking agencies from regulation under the outfitters act; Adds provisions prohibiting an individual from working as a guide or receiving or renewing a registration as an outfitter if the individual has a license or registration suspended or revoked by the division of parks and wildlife or by an agency of any member state of the "Wildlife Violator Compact" for a violation of a law concerning wildlife; and Repeals certain language concerning the punishment for a person that engages or offers or attempts to engage in activities as an outfitter without an active registration.(Note: This summary applies to this bill as enacted.)

The act establishes a sales and use tax exemption for contractors and subcontractors that purchase, store, use, or consume construction and building materials for use in the building, erection, alteration, or repair of structures owned and used by a regional transportation authority (authority) to house authority employees or contractors. The act authorizes an authority or an authority's board to build, erect, alter, or repair such structures for the purpose of housing employees or contractors of an authority. (Note: This summary applies to this bill as enacted.)