The act eliminates duplicate fire or radon inspections for a child care center that provides child care exclusively to school-age children on the property of a school district, charter school, or institute charter school if a satisfactory inspection was completed within the preceding 12 months.The act requires an annual inspection of playground facilities on the property where a child care center operates and prohibits a duplicate inspection if a satisfactory inspection was completed within the preceding 12 months.The act permits the possession and self-administration of medication for asthma, a food allergy, or anaphylaxis if certain requirements are satisfied and if:The child is a school-age child enrolled in a child care center that provides child care exclusively to school-age children on the property of a school, district, charter school, or institute charter school; or The child is enrolled in a large child care center. The act provides for staffing flexibility during emergency circumstances, so long as certain requirements are satisfied.(Note: This summary applies to this bill as enacted.)
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Under current law, school districts must permit primary caregivers to possess and administer cannabis-based medicine on school grounds, and school principals are given the discretion to permit the storage, possession, and administration of cannabis-based medicine on school grounds by school personnel. The act removes the discretion from the school principals and requires school boards to implement policies allowing for the storage, possession, and administration of cannabis-based medicine by school personnel. The act allows school personnel to volunteer to possess, administer, or assist in administration of cannabis-based medicine and protects those who do from retaliation. But, school personnel are not required to administer medical marijuana and cannot be retaliated against for refusing. The volunteer or school personnel who administers the medical marijuana must do so pursuant to the instructions or plan for administration from one of the student's recommending physicians, including the dosing, timing, and delivery route instructions. The act imposes a duty on school principals to create a written treatment plan for the administration of cannabis-based medicine and on school boards to adopt policies regarding actual administration.The act provides disciplinary protection to nurses, anyone licensed pursuant to title 12, and school personnel who administer cannabis-based medicine to students at school. The act provides civil and criminal immunity to school personnel who act in good faith in administering cannabis-based medicine to students at school. The act requires schools to treat cannabis-based medicine recommendations like prescriptions. The act does not apply to a private or nonpublic school, and it does not apply a public school located on federal land if the federal government prohibits administration of medical marijuana at a school located on federal land.The act appropriates $15,419 to the department of education from the general fund to purchase legal services from the attorney general.(Note: This summary applies to this bill as enacted.)
The act modifies the definition of the term "residential land" for the purpose of property tax classification. Currently, a parcel of land without a residential improvement is classified as residential land if it is contiguous with a parcel of land under common ownership upon which a residential improvement is located and if it is used as a unit in conjunction with the residential improvements located thereon. The act modifies classification for this type of parcel by:Requiring the parcel to have the identical owner as the adjacent parcel based on the record title; Requiring the parcel to have a related improvement that is essential to the use of a residential improvement located on the identically owned contiguous residential land; and Specifying that contiguity in this instance is not interrupted by an intervening local service street, alley, or common element in a common-interest community. The act also removes from the definition parcels of land in a residential subdivision, the exclusive use of which land is established by the ownership of such residential improvements.(Note: This summary applies to this bill as enacted.)
The act authorizes local governments to prohibit the operation of motor vehicles or off-highway vehicles on roughed-in roads, which are areas where the ground has been cut with the intention to make a road but has not been improved enough to qualify as a road.(Note: This summary applies to this bill as enacted.)
Under current law, a retail liquor store licensee that was licensed on or before January 1, 2016, and is a Colorado resident is permitted to obtain one additional retail liquor store license on or after January 1, 2017; 2 additional retail liquor store licenses on or after January 1, 2022; and 3 additional retail liquor store licenses on or after January 1, 2027. The bill modifies the provisions governing the ability of a retail liquor store to obtain additional retail liquor store licenses as follows: Retains the ability of a retail liquor store owner that applied for a license on or before January 1, 2016, to obtain one additional retail liquor store license on or after January 1, 2017, but removes the requirement that the licensee be a Colorado resident; On or after the effective date of the bill, mirrors the multiple license provisions applicable to liquor-licensed drugstore licenses by allowing a retail liquor store owner to obtain: A maximum of 5 total retail liquor store licenses between the effective date of the bill and December 31, 2021; a maximum of 8 total retail liquor store licenses between January 1, 2022, and December 31, 2026; a maximum of 13 total retail liquor store licenses between January 1, 2027, and December 31, 2031; a maximum of 20 total retail liquor store licenses between January 1, 2032, and December 31, 2036; and an unlimited number of retail liquor store licenses on or after January 1, 2037; and For additional licenses obtained on or after the effective date of the bill, requires a person seeking additional licenses to apply to transfer ownership of, change location of, and merge at least 2 retail liquor store licenses located within the same local licensing authority jurisdiction as the applicant's premises into a single retail liquor store license. Additionally, the bill prohibits a retail liquor store from allowing customers to use a self-checkout to complete an alcohol beverage purchase and requires a retail liquor store to: Verify the age of a customer attempting to purchase an alcohol beverage by examining the customer's valid identification; and Maintain certification as a responsible alcohol beverage vendor. The bill sets state and local application fees for a retail liquor store licensee applying for a transfer of ownership, change of location, and merger of 2 retail liquor store licenses. (Note: This summary applies to this bill as introduced.)
Beginning in calendar year 2021 and each year thereafter, the act increases the amount of wages paid to an individual employee during a calendar year on which the employer of that employee is required to pay premiums to the unemployment compensation fund (fund). The act exempts payment for services to an election judge, up to the maximum amount permissible by federal law, for the purposes of calculating total unemployment compensation benefits. Current law requires the weekly total and partial unemployment benefit amounts to be reduced by the amount of an individual's wages that exceeds 25% of the weekly benefit amount. For the next 2 calendar years only, the act changes the deduction amount to the amount of an individual's wages that exceeds 50% of the weekly benefit amount. When determining whether an individual qualifies for unemployment insurance, the act directs the division of unemployment insurance (division) in the department of labor and employment (department) to consider whether the individual has separated from employment or has refused to accept new employment because: The employer requires the individual to work in an environment that is not in compliance with: Federal centers for disease control and prevention guidelines applicable to the employer's business and workplace at the time of the determination; state and federal laws, rules, and regulations concerning disease mitigation and workplace safety; or an executive order issued by the governor, or a public health order issued by the department of public health and environment or a local government, requiring the employer to close the business or modify the operation of the business; The individual is the primary caretaker of a child enrolled in a school that is closed due to a public health emergency or of a family member or household member who is quarantined due to an illness during a public health emergency; or The employee is immunocompromised and more susceptible to illness during a public health emergency. The act changes the time period that an interested party has to respond to a notice of claim received by the division concerning unemployment benefits from 12 calendar days to 7 calendar days. Current law authorizes the division to approve a work share plan submitted by an employer if the employee's normal weekly work hours have been reduced by at least 10% but not more than 40%. The act changes the amount that hours may be reduced to an amount consistent with rules adopted by the division and federal law. The act removes the cap on the amount of money that can be paid into and remain in the employment support fund. The act prohibits the division from assessing a solvency surcharge for the fund on employers for the calendar years 2021 and 2022. The act requires the state treasurer to transfer any unexpended federal funds received by the state from the federal "CARES Act" to the fund prior to the close of business on December 30, 2022. The act requires the office of future of work in the department to study unemployment assistance as part of a study on the modernization of worker benefits and protections and report its findings to the governor and the general assembly. (Note: This summary applies to this bill as enacted.)
Section 1 of the act specifies that the act shall be known as the "Tax Fairness Act". Sections 2 and 3 of the act require taxpayers to add to federal taxable income: For income tax years ending on and after the enactment of the March 2020 "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act), but before January 1, 2021, and for income tax years beginning on and after the enactment of the CARES Act, but before January 1, 2021, an amount equal to the difference between a taxpayer's net operating loss deduction as determined under federal law before the amendments made by section 2303 of the CARES Act and the taxpayer's net operating loss deduction as determined under federal law after the amendments made by section 2303 of the CARES Act; For income tax years ending on and after the enactment of the CARES Act, but before January 1, 2021, and for income tax years beginning on and after the enactment of the CARES Act, but before January 1, 2021, an amount equal to a taxpayer's excess business loss as determined under federal law without regard to the amendments made by section 2304 of the CARES Act, but with regard to the technical amendment made in that section of the CARES Act; For income tax years ending on and after the enactment of the CARES Act, but before January 1, 2021, and for income tax years beginning on and after the enactment of the CARES Act, but before January 1, 2021, an amount equal to the amount in excess of the limitation on business interest under federal law without regard to the amendments made by section 2306 of the CARES Act; and For income tax years commencing on or after January 1, 2021, but before January 1, 2023, an amount equal to the deduction for qualified business income for an individual taxpayer who files a single return and whose adjusted gross income is greater than $500,000, and for an individual taxpayer who files a joint return and whose adjusted gross income is greater than $1 million. This federal deduction may be claimed for income tax years commencing prior to January 1, 2026, except that the add-back is not required for a taxpayer who files a schedule F, profit or loss from farming, or successor form, as an attachment to a federal income tax return. Section 4 of the act specifies that for net operating losses incurred after December 31, 2017, the 80% limitation set forth in federal law applies without regard to the amendments made in section 2303 of the CARES Act. The earned income tax credit is equal to a percentage of the federal earned income tax credit. Section 5 of the act increases the percentage from 10% to 15% beginning in 2022. Section 5 also specifies that for income tax years commencing on or after January 1, 2021, taxpayers filing with an individual taxpayer identification number are eligible for the earned income tax credit. Section 6 of the act specifies that the state treasurer shall transfer $113 million on March 1, 2021, and $23 million on March 1, 2022, from the general fund to the state education fund created in section 17 (4) of article IX of the state constitution. Section 7 of the act makes an appropriation. (Note: This summary applies to this bill as enacted.)
The act allows a licensed brew pub to sell to the public in sealed containers for off-premises consumption malt liquors that are manufactured at a separate licensed brew pub under the same ownership as the brew pub at which the retail sale occurs. (Note: This summary applies to this bill as enacted.)
The act authorizes the board of county commissioners of a county (board), in consultation with the county treasurer, to make loans to a governmental entity that is created by or located within the county subject to the following requirements: The board must adopt underwriting standards that require each proposed loan to be analyzed with respect to risks, market rates, and loan terms before making any loans; Each loan must be analyzed using the underwriting standards; The source of a loan must be legally available money that is not otherwise encumbered or obligated, and the amount loaned must not cause the total outstanding principal balance of all such loans made to exceed 8% of the amount of such money available at the time the loan is made; A loan must have a specified repayment term; A loan recipient must pay the county interest on the loan at an initial rate that is equal to or greater than the rate of return earned on all county financial investments; A loan recipient must use loan proceeds for the sole purpose of funding public infrastructure projects within the county; and The board must make the loan by entering into an intergovernmental agreement with the loan recipient that establishes loan terms and conditions. Before entering into such an intergovernmental agreement: The board must approve the public infrastructure project to be funded by the loan and the terms and conditions of the loan at a public board meeting; and The board or the loan recipient must pursue private sector options for funding the public infrastructure project to be funded by the loan and report regarding the options pursued at the board meeting at which the board approves the loan.(Note: This summary applies to this bill as enacted.)