Rep. Rebekah Stewart

Current law provides an exemption for taxation on property acquired and developed for low-income housing by nonprofit housing providers, community land trusts, and nonprofit affordable homeownership developers. The bill expands the exemption to also include property intended for low-income residential rental property.(Note: This summary applies to this bill as introduced.)

The bill creates the large employer health-care support enterprise (enterprise) to impose, assess, and collect the large employer health-care support fee (enterprise fee) in the amount of $2,300 for each supported worker for the calendar year in an amount determined by the enterprise board (enterprise board) that reflects the costs of the services provided by the enterprise . A worker who is receiving medical assistance benefits under the state medical assistance program, except for a worker eligible for medical assistance benefits based on disability, is a supported worker (supported worker).     An employer is subject to the enterprise fee if the employer is a large employer, which is defined in the bill as an employer that has 500 or more supported workers (large employer). An employer is exempted from paying the enterprise fee if the employer:Provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month;Is a franchisee of the employer;Is a nonprofit employer;Is a public employer; orHas a collective bargaining agreement with its employees that includes health-care coverage.     The business purpose s of the enterprise are to use enterprise fee revenue to help large employers retain supported workers who are not provided employer-sponsored affordable health coverage by using enterprise fee revenue to:Help finance the costs for medical assistance benefits for large employers' supported workers ; and Provide reimbursement grants to large employers for some or all of an employer's costs incurred for allowing a worker to buy into an employer-sponsored health benefit plan, should the employer choose to participate in the worker buy-in program created in the bill.This These business service s reduce s lost productivity due to worker illness and training costs to replace workers who may otherwise seek employment that provides affordable health coverage.     Starting with a review of the 2027 calendar year, the department of health care policy and financing (HCPF) every employer that employed 500 or more workers in the state shall prepare an annual employer report on or before January 31, 2028, and on or before the same date each year thereafter, that includes information about the employer's employees, including the employee's name, date of birth, hours worked, and dates of employment for the preceding calendar year. An employer may seek an exemption from the requirement to file the annual employer report by demonstrating that it provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. Upon receipt of the annual employer report, the enterprise shall determine whether an employer is a large employer and shall issue a report by March of the following same calendar year that identifies large employers by their number of supported workers for the preceding calendar year and impose the enterprise fee on each large employer . An employer may contest the employer's identification as a large employer. Once identified, a large employer shall either pay the enterprise fee for each of the large employer's supported workers or demonstrate that it provides will offer affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. The enterprise may adjust the amount of the enterprise fee to reflect the cost of the services, for inflation, or for other reasons. A large employer commits a petty offense and is subject to a civil penalty for      The enterprise shall contract with the department of revenue to collect and enforce the payment of the enterprise fee on behalf of the enterprise, including the failure to provide information necessary to calculate the enterprise fee or to either timely pay the enterprise fee or demonstrate that the large employer offers affordable health coverage as specified in the bill. The department of revenue may collect interest and penalties and institute collection actions on behalf of the enterprise.     Enterprise revenue is used to support the pay for payment of medical assistance benefits for working-age adults under the state medical assistance program, and to increase reimbursement rates for ensure access to health-care providers providing medical assistance program services, to ensure worker access to medical services and to pay for large employer reimbursement grants under the worker buy-in program for large employers that pay the enterprise fee.     The enterprise is governed by the enterprise board, and the enterprise board shall report annually to the general assembly on the enterprise revenue and the enterprise's use of the enterprise revenue in support of large employers.     If the enterprise determines that the enterprise to would receive more than $100 million dollars in its first 5 fiscal years, the state treasurer shall credit the additional fee revenue to the large employer fee cash fund created in the state treasury for administration by HCPF, and that fee revenue is subject to the state fiscal year spending limit imposed by section 20 of article X of the state constitution and the excess revenues cap. The money in the large employer fee cash fund shall be used by HCPF to pay for costs for medical assistance benefits to support large employers' supported workers enterprise shall reduce the amount of the enterprise fee.(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The act defines, and creates requirements for, portable-scale solar generation devices. In addition, the act prohibits a provider of retail electric service or wholesale energy from, among other things, requiring a customer to obtain the provider's approval before installing or using a portable-scale solar generation device. The act also prohibits a person from directly or indirectly unreasonably prohibiting the installation, use, or operation of a portable-scale solar generation device. A covenant or restriction that explicitly or indirectly unreasonably prohibits or restricts the installation, use, or operation of a portable-scale solar generation device is unenforceable and void as a matter of public policy, though a real property owner may require reasonable restrictions.     The act clarifies that a portable-scale solar generation device is considered an energy efficiency measure on and after January 1, 2027, and a unit owners' association of a common interest community is therefore not permitted to prohibit the installation or use of a portable-scale solar generation device. However, a real property owner that resides in a common interest community and installs a portable-scale solar generation device may be required to reasonably secure the device to their unit and may be responsible for all liability and costs associated with the device's installation, maintenance, or removal.     The act specifies that a provider of retail electric service or wholesale energy is not liable for any damage caused by a portable-scale solar generation device and requires that the installation of a portable-scale solar generation device be in accordance with fire code requirements and applicable building codes that pertain to health and safety.     Under current law, a utility that is subject to regulation by the public utilities commission (commission) must allow for customer ownership and use of a meter collar adapter through the utility's interconnection standards. The act requires the commission, on or before December 31, 2026, to revise existing commission interconnection rules to explicitly require commission-regulated utilities to:Maintain a public list of at least one approved meter collar adapter;Have a process for approving a meter collar adapter that is not included in the public list;Approve proposed meter collar adapters that meet certain technical requirements;If the installation of an approved meter collar adapter requires relocation of the meter enclosure or replacement of the meter housing, provide an estimate of costs associated with this work upon request of the customer;Establish and publish a process for a customer to request and install a meter collar adapter; andFacilitate the installation of a meter collar adapter by a registered electrical contractor and require that all electrical work be performed by a qualified party such as a master electrician.     In addition, the act states that the revised commission interconnection rules must allow commission-regulated utilities to require that installation work for a meter collar adapter be performed by the commission-regulated utility, a licensed electrical contractor, or a party approved by the commission-regulated utility if the installation of an approved meter collar adapter requires removal of the meter.     The act requires cooperative electric associations and customer-generators to comply with the rules adopted by the commission regarding meter collar adapters and with other commission rules regarding production meters.     Similarly, the act requires municipally owned utilities to:Maintain a public list of at least one approved meter collar adapter;Have a process for approving a meter collar adapter that is not included in the public list;Approve proposed meter collar adapters that meet certain technical requirements;If the installation of an approved meter collar adapter requires relocation of the meter enclosure or replacement of the meter housing, provide an estimate of costs associated with this work upon request of the customer; andInclude a process for a customer to request and install a meter collar adapter. (Note: This summary applies to this bill as enacted.)

The division of housing in the department of local affairs (division) administers an affordable home ownership program (program) that makes grants to nonprofit organizations, local governments, community development financial institutions, and community land trusts (eligible organizations) and tribal governments to support affordable home ownership, including the development of residential housing units that are described in an eligible organization's funding request (project). Current law specifies that only a household with an income less than or equal to 120% of the area median income is eligible for assistance through the program, but it is unclear whether this requirement applies to housing units constructed by an eligible organization through one of its projects. The act clarifies that only a household with an income less than or equal to either 120% of the area median income of households of that size in the jurisdiction of a local government in which the households are located, or 120% of the statewide area median income of households of that size, is eligible for housing constructed by an eligible organization through one of its projects.     In addition, the act requires the program to offer housing that costs not more than 38% of a household's monthly income unless the ownership program is providing a homeowner with assistance for home rehabilitation.     The act also requires the program to offer grants and loans to groups or associations of mobile home owners and their assignees to support affordable homeownership for households with income less than or equal to 120% of the area median income of households of that size in the territory or jurisdiction of the local government in which the households are located, and specifies that the monthly housing payment must not cost more than 35% of the monthly household income. The act allows the division to modify the maximum percentage of income that a household may allocate pursuant to the program as applied to a residential unit constructed by an eligible organization as part of an affordable housing project pursuant to a waiver process initiated by an eligible organization if a substantial need for housing the project's target population exists, the unit has been adequately marketed to eligible buyers for purchase for at least 6 months after final completion of the unit, and the unit has not been purchased by an eligible buyer within that 6-month period.     For grants from the program to support tribal government programs, the tribe is responsible for establishing limitations on household income and maximum percentage of income that a household may allocate for monthly housing costs and a tribal affordability mechanism in lieu of any state-prescribed use covenant. The tribe shall submit evidence to the division that it has satisfied these requirements but is not required to disclose confidential tribal data, including the specific limitations or mechanisms it sets.     The division also administers a land banking program (land banking program) that makes grants to local and tribal governments and loans to nonprofits to acquire and preserve land for the development of affordable housing. For grants made to local governments or loans to nonprofits, the development of affordable housing includes rental housing projects with an imputed income limit by household size not to exceed 60% of area median income. Regulated units in the project must have a gross rent limit that does not exceed 30% of the imputed income limitation applicable to the units. Current law requires that a project provide for-sale housing that may be purchased by a household with an annual income of 100% of area median income. The act changes the income limit to 120% of area median income. For land banking program grants to support tribal government programs, the tribe is required to establish income limits by household size and gross rent limits and is not required to use the limits otherwise required for eligible organizations. The tribal government is required to submit evidence that it has established income and gross rent limits but is not required to disclose confidential tribal data, including what the specific limitations are.     The division may issue a waiver with housing cost limits that are different from those requested by an eligible organization if different housing cost limits would better serve needs identified in the community, the project remains financially feasible, and there are eligible buyers that meet the division's requirements. Alternatively, the division may modify the total amount of funding to account for an increase in the sales price of the unit. In lieu of this process, the division may approve an eligible organization's process for determining when to exceed the maximum monthly household income for a unit funded by the program, which shall not require a 6-month marketing period.     The division may allow an eligible organization to rent residential units constructed as part of the project. On or before December 31, 2026, the division is required to issue guidance for when units within a project may be rented and develop a process by which rented units may return to the for-sale market. A homeowner may rent a unit funded by the ownership program as long as the unit remains their primary residence.(Note: This summary applies to this bill as enacted.)

The act modifies the 'Colorado Public Trustee Act' to:Set the salary of the public trustee in counties where the county treasurer serves as the public trustee to a fixed amount of $12,500 annually to be paid monthly from the county general fund as part of the county's standard payroll process. On a quarterly basis, the public trustee is required to reimburse the county general fund for the monthly salaries from the fees collected by the public trustee or from the public trustee special reserve account.Eliminate the requirement that a public trustee make and file a full statement of all transactions of the office of the public trustee to the board of county commissioners under oath;Repeal the requirement that a public trustee appointed by the governor be subject to the state 'Procurement Code' for any purchase of more than $20,000;Repeal the definition of 'certified copy' and references thereto;Define 'nonmaterial misstatement' as a minor or inconsequential error, inaccuracy, or omission that does not significantly affect the understanding, validity, or enforceability of a document;Clarify the date by which the public trustee or sheriff conducting a foreclosure (officer) must mail the combined notice of sale, right to cure, and right to redeem to persons on an amended mailing list;Clarify that a junior lienor is entitled to cure the default if the junior lienor files with the officer;Specify that an unclaimed remaining amount for which a property is sold at a foreclosure sale that is in excess of the bid amount must either be transferred to the state treasurer for disposition in accordance with the 'Revised Uniform Unclaimed Property Act' or held by the county treasurer pursuant to the terms of a county resolution regarding unclaimed funds;Add a requirement regarding redemption that specifies that if a lien is assigned, the holder's rights are valid only if the assignment of the lien is duly recorded at least 15 calendar days prior to the date of sale; andSpecify the conditions under which an omitted party's interest may be terminated.(Note: This summary applies to this bill as enacted.)

The act defines 3-dimensional printing to mean additive and subtractive manufacturing. The act prohibits knowingly manufacturing or producing a potentially functioning firearm, unfinished frame or receiver, large-capacity magazine, or rapid-fire device (firearm or firearm component) by 3-dimensional printing. The prohibition does not apply to a federally licensed firearm manufacturer, an instructor or student of an accredited gunsmithing program, or an institution that operates an accredited gunsmithing program. Unlawful 3-dimensional printing of a firearm or firearm component is a class 1 misdemeanor; except that a second or subsequent offense is a class 5 felony.     The prohibitions in the act only apply to potentially functional firearms and firearm components.(Note: This summary applies to this bill as enacted.)

The water quality control division (division) administers a program to test for and remediate water quality issues for mobile home parks (program). The program tests for water quality issues that pose a risk to not only health or safety but also the welfare of park residents. The act authorizes the division to require remediation of welfare-related water quality violations.     One of the requirements of the program is for the park owner to certify that the park owner has made certain water-quality-related notices to park residents. The act authorizes the division to issue an order requiring the park owner to comply with the park resident notice certification requirement.     Under the program, the park owner is prohibited from imposing the cost of compliance with certain remediation-related requirements on park residents. The act authorizes a park owner who is also a park resident to bear this cost.     The program authorizes the division to issue orders requiring the park owner to perform additional water testing, perform temporary measures necessary to address acute health risks, make additional reports to the division, create a remediation plan, implement a remediation plan, or respond to the division in connection with a remediation plan. The act clarifies that a park owner may ask for a hearing only regarding the orders that concern remediation plans.     The act also clarifies that:The division has authority to enforce the requirements of the program; andThe division has authority to issue cease-and-desist orders to address violations related to the program, regardless of whether the issues are related to water quality violations.     The act also provides that:An additional monthly penalty of up to $5,000 for a continuing violation may be imposed for the first 30 days of noncompliance; andA park owner is not entitled to an administrative hearing to contest an imposed civil penalty but may seek judicial review.(Note: This summary applies to this bill as enacted.)

Maddy summaryHB 1305 allows remote psychiatric inpatient facilities in Colorado to operate under a main hospital's general license instead of needing separate psychiatric hospital licensing, provided they meet specific criteria. These facilities must be located within 35 miles of a main hospital in a rural area, offer 17+ inpatient beds, meet all psychiatric hospital standards, and maintain federal provider-based status. The main hospital remains responsible for all licensing enforcement actions related to the remote location, and the facility must pay a separate licensing fee. This change aims to streamline operations while maintaining regulatory oversight through the main hospital's license.

The act expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado by creating 3 new education and experience pathways that may satisfy the requirements for CPA certification. The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; andObtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam.     For each pathway, an applicant's work experience must:Meet the requirements set by the Colorado state board of accountancy (board) by rule;Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; andBe verified by an actively licensed CPA who meets board requirements.     Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate.     Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.(Note: This summary applies to this bill as enacted.)

The bill provides that, on or after December 31, 2027, subject to an administrative approval process, a subject jurisdiction shall approve the a lot split of an original lot into 2 new lots if the following conditions are met: The area of the original lot is 2,000 square feet or greater before the split; The lot split does not create a new lot that is smaller than 1,200 square feet in area;If the 2 new lots are not equal in area, the area of the smaller of the 2 new lots is equal to or greater than 40% 30% of the area of the original lot;The original lot is not subject to any previously recorded was never subject to another lot split;Residential use is allowed on the original lot; It is feasible for both of the new lots to be accessed; for utility easements to serve both new lots; and for both new lots to meet land survey plat and monument records requirements;The original lot is not an exempt lot; andThe original lot is not located within a common interest community that was created on or before December 31, 2027.      A subject jurisdiction may establish procedures to review and accept information related to a proposed lot split, including lot information related to:Property ownership;Physical characteristics of the lot, including geology and soils;Proposed new lot lines and new lot areas;Adequacy of water supply, sewer service, and drainage systems to serve the new lots;Adequacy of electric power and natural gas service to serve the new lots;Dedication for schools, parks, streets, and other public areas, or payment of money in lieu of such dedication; andGuarantees of necessary public improvements.      A subject jurisdiction:Shall not apply a setback standard that requires a setback from the lot line adjoining 2 new lots created through a lot split if no structure existed on the original lot immediately preceding the lot split; andMay apply a setback standard that requires a setback from the lot line adjoining 2 new lots created through a lot split if a structure existed on the original lot immediately preceding the lot split and if the setback is equal to or less than 5 feet.     If an original lot or any structure built on the original lot is subject to an evidence of debt constituting a residential mortgage loan lien , then prior to approving the split of an original a lot split , a subject jurisdiction shall verify that the holder of the evidence of debt constituting a residential mortgage loan (holder) lienholder has received notice of the proposed lot split and has consented to the lot split in writing. The holder lienholder may condition consent to the lot split on the satisfaction of specified conditions.     The written consent of the holder must be executed in a form that is eligible for recording in the real property records of the county in which the original lot is located and must include:The notarized signature of the holder lienholder or the agent of the holder lienholder ;The name of the record owner or ground lessee of the original lot;The legal description of the original lot; andThe identities of all parties with an interest in the original lot, as reflected in the real property records. records, including any easements and encumbrances.     The written consent of the holder lienholder must be recorded in the office of the county recorder of the county in which the original lot is located. If the holder lienholder does not provide written consent to the lot split, the subject jurisdiction shall not approve the lot split. A lot split that is approved before the written consent of the lienholder has been obtained and recorded is void.(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)