Rep. Tracy Kraft-Tharp

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Sales and use tax - sourcing method for development of electronic sales and use tax simplification system. The act requires the office of information technology (office) and the department of revenue (department), within existing resources, to conduct a sourcing method in accordance with the applicable provisions of the procurement code, and any applicable rules, for the development of an electronic sales and use tax simplification system (system). The act also requires the office and the department to involve stakeholders to develop the scope of work. The act requires the general assembly to make any necessary appropriations for the initial funding and ongoing maintenance of the system from any net sales tax revenues that are credited to the general fund. The act specifies that on and after the date the system is online the department is required to accept any returns and payments processed through the system for state sales and use tax and for any sales and use taxes that are collected by the department on behalf of any local taxing jurisdiction. The act specifies that it is the general assembly's intent that 3 local taxing jurisdictions with home rule charters voluntarily use the system when the system comes online. Additionally, the act states that it is the general assembly's intent that all local taxing jurisdictions with home rule charters voluntarily use the system within 3 years. (Note: This summary applies to this bill as enacted.) Read More

Health insurance - required contract provisions between a carrier and a health care provider - payment of premiums - provision of benefits. The act requires a contract for a health benefit plan between a carrier and a policyholder to state, as an alternative to existing premium payment requirements, that a policyholder must pay premiums to the carrier through the date that the individual covered under the policy is no longer eligible or covered if the policyholder notifies the carrier within 10 business days after the date of ineligibility or noncoverage because the individual left employment without notice to the employer or the employee was terminated for gross misconduct. The act also clarifies that: If the policyholder notifies the carrier within the 10-day period, the carrier is not required to provide benefits to the individual after the date that the individual is no longer eligible or covered; and A carrier and a policyholder may agree to a different date where premium payments are not required.(Note: This summary applies to this bill as enacted.) Read More

Advance behavioral health orders for scope of treatment form. Under current law, an adult may establish advance medical orders for scope of treatment, allowing an adult to establish directives for the administration of medical treatment in the event the adult later lacks decisional capacity to provide informed consent to, withdraw from, or refuse medical treatment. The act creates a similar order for behavioral health orders for scope of treatment so that an adult may communicate his or her behavioral health history, decisions, and preferences. The act: Lists the requirements for a behavioral health orders for scope of treatment form; Details the duties and immunities of emergency medical services personnel, health care providers, and health care facilities with respect to treating an adult with behavioral health orders for scope of treatment; Details how a behavioral health orders for scope of treatment form is executed, amended, or revoked; and Prohibits an effect on a health insurance contract, life insurance contract, or annuity, by executing or failing to execute a behavioral health orders for scope of treatment.(Note: This summary applies to this bill as enacted.) Read More

Protective services - access to records - information sharing between APS and CPS. The act allows adult protective services (APS) to access child abuse or neglect records and reports when the information is necessary for APS to adequately assess the safety, risk, or provision of services for an at-risk adult. The act prohibits a substantiated perpetrator from receiving any identifying information about the person who made a report of the mistreatment or self-neglect of an at-risk adult. The act allows any person named as an at-risk adult in a report, or the person's guardian or guardian ad litem, to access the report without a court order. The disclosure must not include any identifying information about the person who made the report. The act requires a court order if the substantiated perpetrator is the guardian of the at-risk adult. The act allows child protective services (CPS) to access information about mistreatment or self-neglect of an at-risk adult, without a court order, when the information is necessary for CPS to adequately assess the safety, risk, or provision of services for a child. The act limits the disclosure of information shared from APS and CPS to information regarding prior or current referrals, assessments, investigations, or related case information involving an at-risk adult and an alleged perpetrator. (Note: This summary applies to this bill as enacted.) Read More

State auditor - access to records or other information for audits of specified entities that are not state agencies - criminal liability and penalties for willful and knowing premature disclosure of contents of such audits. Under current law, the state auditor (auditor) generally has access at all times to all of the books, accounts, reports, vouchers, or other records or information in any state department, institution, or agency that is the subject of a performance or financial audit the auditor conducts. The act extends the same authority to performance or financial audits the auditor conducts of: The Colorado new energy improvement district and the new energy improvement program; The use of money in the state historical fund that is used for the preservation and restoration of the cities of Central, Black Hawk, and Cripple Creek; The health benefit exchange; and Community-centered boards. The authority of the auditor or his or her designated representative to access books, accounts, reports, vouchers, or other records or information provided in connection with the audit of the use of money in the state historical fund terminates on the date the final audit report is released by the legislative audit committee. Under current law, any state employee or other individual acting in an oversight role as a member of a state committee, board, or commission who willfully and knowingly discloses the contents of any report prepared by or at the direction of the auditor prior to the release of such report by a majority vote of the legislative audit committee is guilty of a misdemeanor and, upon conviction, shall be punished by a fine. The act extends the same criminal liability and penalty to any employee or other individual acting in an oversight role with respect to any audit of an entity, program, or use of money specified in the act. (Note: This summary applies to this bill as enacted.) Read More

School district capital construction assistance program - grants to support career and technical education. The act amends the "Building Excellent Schools Today Act" to allow the public school capital construction assistance board (board) to provide grants to support career and technical education capital construction, which is defined as: New construction or retrofitting of public school facilities for certain career and technical education programs; and Equipment necessary for individual student learning and classroom instruction, including equipment that provides access to instructional materials or that is necessary for professional use by a classroom teacher. The act requires the board to report annually to the capital development committee and to the education and finance committees of the house of representatives and the senate, or to any successor committees, concerning the issuance and denial of career and technical education capital construction grants during the preceding year. (Note: This summary applies to this bill as enacted.) Read More

Securities - registration and licensing requirements - exemptions - cryptocurrency - Colorado Digital Token Act. The act provides limited exemptions from the securities registration and securities broker-dealer and salesperson licensing requirements for persons dealing in digital tokens. "Digital token" is defined as a digital unit with specified characteristics, secured through a decentralized ledger or database, exchangeable for goods or services, and capable of being traded or transferred between persons without an intermediary or custodian of value.(Note: This summary applies to this bill as enacted.) Read More

Purchases of machinery or machine tools to be used in Colorado directly and predominantly in manufacturing tangible personal property are currently exempt from state sales and use tax. Manufacturing is currently defined to include the processing of recovered materials. The bill expands the definition of recovered materials to include materials that have been derived from scrap metal or end-of-life-cycle metals for remanufacturing, reuse, or recycling into new metal stock that meets applicable standards for metal commodities sales. The bill makes an appropriation. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More

The bill creates a sales and use tax exemption for aircraft used or purchased for use in interstate or intrastate commerce by an on-demand air carrier. The bill specifies that a statutory town, city, or county may exempt the same items only by express inclusion of the exemption in its initial sales tax ordinance or resolution or by amendment thereto. The bill requires any special district or other limited purpose governmental entity that is authorized by law to levy sales tax upon all transactions or incidents with respect to which the state levies sales tax to levy a tax on the same items. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More