Rep. Jenny Willford

For income tax years commencing on and after January 1, 2024, but before January 1, 2034, the act creates a refundable, means-tested family affordability tax credit (credit) as follows: A taxpayer who files a single return is allowed a credit for each eligible child of the taxpayer who is 5 years of age or younger in a base amount of $3,200, adjusted for inflation and subject to reductions based on the taxpayer's income level and state economic conditions, and is allowed a credit for each eligible child of the taxpayer who is 6 years of age or older but less than 17 years of age in an amount that is 75% of the amount allowed for children 5 years of age or younger as adjusted and subject to reductions; and Two taxpayers who file a joint return are allowed a credit for each eligible child of the taxpayers who is 5 years of age or younger in a base amount of $3,200, adjusted for inflation and subject to reductions based on the taxpayers' income level and state economic conditions, and are allowed a credit for each eligible child of the taxpayers who is 6 years of age or older but less than 17 years of age in an amount that is 75% of the amount allowed for children 5 years of age or younger as adjusted and subject to reductions. For income tax years commencing on and after January 1, 2024, but before January 1, 2025, the act reduces the $3,200 amount of the credit for a taxpayer filing a single return by 6.875% for each $5000 by which the taxpayer's adjusted gross income exceeds $15,000, and reduces the $3,200 amount of the credit for two taxpayers filing a joint return by 6.875% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2025, but before January 1, 2026, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the 2025-2026 fiscal year is projected to be at a rate that is greater than or equal to 2%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for two taxpayers filing a joint return, reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. If, for income tax years commencing on and after January 1, 2025, but before January 1, 2026, the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the 2025-2026 fiscal year is projected to be at a rate that is less than 2%, the credit is not allowed. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.75%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for two taxpayers filing a joint return, reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.56% but less than 3.75%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 9.06% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for two taxpayers filing a joint return, reduces the $3,200 amount of the credit by 9.06% for 2 taxpayers filing a joint return for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.37% but less than 3.56%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 13.59% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for 2 taxpayers filing a joint return, reduces the $3,200 amount of the credit by 13.59% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.18% but less than 3.37%, then the act reduces the amount of the credit to $2,600, adjusted for inflation, and, for a taxpayer filing a single return, reduces that amount by 19.23% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for 2 taxpayers filing a joint return, reduces the $2,600 amount by 19.23% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3% but less than 3.18%, then the act reduces the amount of the credit to $1,650, adjusted for inflation, and, for a taxpayer filing a single return, reduces that amount by 30.30% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for 2 taxpayers filing a joint return, reduces the $1,650 amount by 30.30% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on or after January 1, 2025, the department of revenue is required to adjust the federal adjusted gross income amounts set forth in the act to reflect inflation for each income tax year in which the credit is allowed if cumulative inflation since the last adjustment, when applied to the current limits, results in an increase of at least one thousand dollars when the adjusted limits are rounded to the nearest $1,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is less than 3%, the credit is not allowed. The credit is not considered to be income or resources for the purpose of determining eligibility for the payment of public assistance benefits and medical assistance benefits authorized under state law or for a payment made under any other publicly funded programs. The department of revenue is authorized and encouraged to develop a means of refunding the credit in 12 equal monthly refunds rather than annually. For the 2024-225 state fiscal year, $178,491 is appropriated from the general fund to the department of revenue for the implementation of the act. APPROVED by Governor May 31, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

No later than August 2024, and each August every 3 years thereafter, the act requires the department of human services (department), the office of state planning and budgeting, and representatives from area agencies on aging to review the adequacy of the appropriation for senior services for the prior 3 fiscal years to address the needs of senior citizens who request services pursuant to the "Older Coloradans' Act". The department is required to report the findings of the adequacy review during its "SMART Act" hearing. APPROVED by Governor May 24, 2024 EFFECTIVE May 24, 2024(Note: This summary applies to this bill as enacted.)

The act requires the Colorado energy office to issue a request for information by December 1, 2024, to solicit interest from local governments that are served by a dual-fuel utility (utility) in becoming a gas planning pilot community (community). A gas planning pilot community is defined in the act as a local government in which constituents have gas service provided by a utility and an active franchise agreement with the utility, which local government formally indicates an interest in working with the utility to mutually explore opportunities for neighborhood-scale alternatives projects. A neighborhood-scale alternatives project geographically targets decommissioning a portion of the gas distribution system or avoids expanding the gas distribution system in order to serve new construction projects and provides alternative energy service to buildings within the project area that reduces future greenhouse gas emissions required to serve buildings. By April 30, 2025, the Colorado energy office and a utility must jointly file with the public utilities commission (commission) the results of the request for information, identifying up to 5 proposed communities. In identifying proposed communities, the Colorado energy office and the utility must prioritize local governments that are interested in pursuing thermal energy network or geothermal energy projects as part of the proposed community's evaluation of potential neighborhood-scale alternatives projects. The Colorado energy office and the utility must also jointly file a draft agreement between the utility and a proposed community to identify and pursue a neighborhood-scale alternatives project. The commission must approve or modify the list of proposed communities by June 30, 2025. By October 1, 2025, though a utility and local government may agree to extend this deadline, a utility and each approved community must enter into an agreement, and the utility must submit to the commission a list of the communities with which the utility has entered into an agreement. For each approved community, the utility is required to disclose certain data and information to the Colorado energy office, the commission, and the community to inform the evaluation of potential neighborhood-scale alternatives projects. The act requires the utility to work with an approved community to rank neighborhood-scale alternatives projects and, before June 1, 2026, to submit at least one neighborhood-scale alternatives project to the commission for approval if the neighborhood-scale alternatives project has the full support of potentially affected customers. The filing must also contain a list of potential neighborhood-scale alternatives projects that are ranked highly but do not have full customer support at the time of the filing. Prior to June 1, 2027, a utility and a local government must jointly submit an application for commission approval of the neighborhood-scale alternatives projects included on this list, which projects may lack full customer support if the local government has determined that a reasonable majority of customers supports each project. The joint application must also include the net costs of the projects. If a utility will not pursue a neighborhood-scale alternatives project in one or more communities, the utility and local government, prior to June 1, 2027, are required to jointly file a report with the commission explaining why a project will not be pursued in that community. The commission must allow a utility to recover costs incurred from the implementation of a neighborhood-scale alternatives project. In approving a neighborhood-scale alternatives project, the commission may modify the gas utility's service requirement for select premises with an alternative energy service requirement. A utility may propose to fund conversion of existing gas appliances or equipment to nonemitting thermal resources and may also propose to offer new rate structures to pay for thermal energy networks or other nonemitting thermal resources as an alternative energy service. By June 1 of each year following approval of a neighborhood-scale alternatives project, a utility is required to submit a report to the commission on the implementation of any approved neighborhood-scale alternatives projects. By July 1, 2028, or another time determined by the commission, the commission must hire a third-party consultant to conduct an analysis of all approved and proposed neighborhood-scale alternatives projects and present the findings of the analysis to the commission and the general assembly. For the 2024-25 state fiscal year, the act appropriates: $43,650 to the office of the governor for use by the Colorado energy office from the general fund for program administration; and $29,678 to the commission from the public utilities commission fixed utility fund for personal services and operating expenses. APPROVED by Governor May 22, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

Starting July 1, 2025, each youth sports organization shall require each coach to annually complete mandatory reporter training and shall encourage each coach to annually complete an abuse prevention training that includes: Prohibited conduct by coaches; Appropriate one-on-one interactions between players and coaches; How to recognize and appropriately respond to and prevent behaviors that violate the prohibited conduct policy; and How to respond to disclosures of sexual abuse, disclosures of child abuse, or reports of behaviors violating the prohibited conduct policy in a supportive and appropriate manner that meets the mandated reporting requirements pursuant to Colorado statutes. Each youth sports organization shall develop a prohibited conduct policy that its coaches must comply with and that must include: A list of prohibited conduct by parents, spectators, coaches, and athletes and a mandatory reporting policy for adults who have knowledge of an act of prohibited conduct; and A code of conduct for parents, spectators, coaches, and athletes to follow. The act requires the department of early childhood to make a model code of conduct available that a youth sports organization may adopt. The act requires all youth sports organization and local government coaches to obtain a criminal history record check and to not hire a coach with a record of child abuse or unlawful sexual behavior. A volunteer who is not acting in the capacity of a coach or manager and who only occasionally assists with the team is not required to obtain a criminal history record check. The act requires each local government that operates a youth athletic activity to make available a prohibited conduct policy related to youth athletic activities. The act requires the attorney general to draft a notice that explains the requirements of the act and make it available to all youth sports organizations. Each youth sports organization shall post the notice on its website or, if it does not have a website, provide the notice to parents and legal guardians. APPROVED by Governor May 17, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

A "youth sports organization" is a private for-profit or not-for-profit organization that, as part of its core function, provides persons who are under 18 years of age the opportunity to participate in scheduled competitive or recreational sporting activities, whether individually or as a team. "Youth sports organization" does not include a neighborhood youth organization, a K-12 school, a licensed child care facility, an institution of higher education, or an organization that provides walk-in-basis sporting activities. A youth sports organization and local government that provides youth athletic activities is required to have at least one adult who possesses a current first aid and CPR/AED education certification present at each youth athletic activity. All youth sports organization coaches who work directly with youth members, and any chaperone who accompanies the youth sports organization on any trip that includes one or more overnight stays, must obtain a criminal history record check prior to employment or approval as a chaperone, and if the coach or chaperone lived outside the U.S. for more than 180 days since the coach's or chaperone's last criminal history record check, the person shall also obtain an international criminal history record check. A volunteer who is not acting in the capacity of a coach or manager and who only occasionally assists with the youth sports organization is not required to obtain a criminal history record check. A youth sports organization shall not hire a person as a coach or approve a person as a chaperone and shall terminate a coach or revoke the approval for a chaperone if a criminal history record check shows that the person has been convicted of felony child abuse, a felony offense involving unlawful sexual behavior, a crime of violence, or any comparable offense committed in another state. A person who takes part in the activities of a youth sports organization but who is not required to obtain a criminal history record check pursuant to this section or is unable to obtain a criminal history record check must at all times be supervised by a person who has been hired or approved after obtaining a criminal history record check. The act requires a local government that provides a youth athletic activity to comply with the criminal history record check requirements. The act creates a cause of action for failing to conduct a background check. A local government offering a local government-sponsored youth athletic activity may charge a person any fees for the required criminal history record check. Information obtained by a local government through the criminal history record check is not subject to the open records act. VETOED by Governor May 17, 2024(Note: This summary applies to this bill as enacted.)

Section 2 of the act requires the division of administration (division) in the department of public health and environment (department) to propose rules to the air quality control commission (commission) to reduce certain emissions of oxides of nitrogen (NOx) generated by upstream oil and gas operations in certain areas of the state by 50% by 2030 relative to 2017 NOx emission levels. Section 3 requires the division to prepare an annual air quality enforcement benchmark report to summarize the division's statewide enforcement actions, including civil penalties assessed. Section 3 also provides that a compliance order issued by the division may include, in addition to civil penalties, a requirement to perform one or more projects to reduce the potential for a recurrence of a violation. Under current law, the division or commission, in an enforcement action, cannot obtain a temporary restraining order or preliminary injunction if there is probable cause that the temporary restraining order or preliminary injunction would cause serious harm to the person affected by the temporary restraining order or preliminary injunction or to another person or if the source to which the enforcement action pertains has obtained a renewable operating permit and continues operations in compliance with that permit. Section 4 repeals those limitations on temporary restraining orders and preliminary injunctions. Section 4 also authorizes a district attorney or the attorney general to seek injunctive relief to reduce the potential for a recurrence of a violation. Sections 5 and 6 clarify that the division has authority to impose civil penalties for violations of requirements related to toxic air contaminants, fenceline and community-based monitoring, and, if enacted in House Bill 24-1338, petroleum refinery emissions monitoring. Section 7 authorizes the division, in considering permit applications for new sources of NOx emissions in disproportionately impacted communities in an ozone nonattainment area, to consider more stringent methods of regulating the sources. Section 9 authorizes the director of the energy and carbon management commission (ECMC) to hire at least 2 community liaisons to serve as dedicated resources for disproportionately impacted communities, and section 13 authorizes funding of the community liaison positions from the energy and carbon management cash fund. Under current law, an oil and gas operator (operator) is required to obtain a permit from the ECMC to commence oil and gas drilling operations. Section 10 requires the operator to also obtain from the ECMC a license to conduct oil and gas operations. Section 10 also requires operators to take actions in accordance with ECMC rules to reduce certain emissions of NOx generated from oil and gas production and preproduction operations. The ECMC is also required, in consultation with the department, to adopt rules to require enhanced systems and practices to avoid, minimize, and mitigate emissions of ozone precursors from oil and gas operations at newly permitted oil and gas locations in certain parts of the state. Section 11 limits a court's authority to postpone the effective date of an ECMC order suspending or revoking an operator's license to conduct oil and gas operations or a certificate of clearance, requiring the court to first consider various factors, including whether the moving party would face real, immediate, and irreparable injury if the effective date is not postponed and the effect that such postponement would have on the public interest. Section 12 expands the ECMC's enforcement authority to include revoking an operator's license to conduct oil and gas operations and expands the types of violations that are subject to suspension of all of the operator's permits and certificates of clearance and the operator's license to conduct oil and gas operations to include violations resulting in a penalty of $1,000,000 or more; violations that cause a major adverse impact, as defined by the ECMC by rule; and violations that cause death or serious bodily injury. Section 14 expands the scope of the orphaned wells mitigation enterprise to help finance the plugging, reclamation, and remediation of marginal wells that are at the highest risk of becoming orphaned. Section 15 appropriates $753,157 in state fiscal year 2024-25 from the general fund to the department for expenses related to regulating stationary sources and for legal services. APPROVED by Governor May 16, 2024 EFFECTIVE May 16, 2024(Note: This summary applies to this bill as enacted.)

The bill requires the division of insurance (division) to conduct or cause to be conducted a study of construction liability insurance for construction professionals in Colorado. The study must identify the following: All insurers offering construction liability policies in Colorado (policies); The rates charged by insurers for policies and the basis for the rates, including data for the past 5 years, if available; Risk factors, classifications, and coverage descriptions insurers use to set policy rates; A comparison of the policy rates insurers charge with rates charged by other states in the region to cover similar residential projects; Policy coverage terms; and Common limitations or exclusions from policy coverage. The bill requires that, at least 14 days prior to closing the sale of a new residence, the seller of the residence provide the purchaser and the county clerk and recorder's office for the county where the new residence is located with information regarding the insurance coverage for the property subject to the sale, including: Identification of each policy and the coverage provider that may provide coverage for a construction professional's work on the residence; The amount of the policy limits for each policy identified; The policy period for each policy identified, including whether the policy provides coverage on a claims-made basis or occurrence basis; and Identification of relevant exclusions from coverage.(Note: This summary applies to this bill as introduced.)

The bill directs the state treasurer to conduct a study to evaluate the feasibility of and to make recommendations regarding the creation of a "baby bonds" program (program), through which the state deposits a specified amount of money into a public trust account and the money is invested by the state treasurer for an eligible child, who may use the money and its earnings for certain eligible uses upon turning 18 years of age. The study must: Assess the distribution of wealth in the state; Assess the landscape of existing public assistance opportunities for wealth building for: Individuals whose family income does not exceed 195% of the federal poverty line, adjusted for family size; and Individuals belonging to groups who have historically been denied access to wealth-building opportunities or who have experienced wealth stripping and exploitation, which has led to a lack of intergenerational wealth, including individuals who are Black, Indigenous, and people of color; Examine and evaluate the feasibility of creating the program in the state; Examine investment options for the program; Determine how the creation of the program could address the racial wealth gap in the state; and Examine any other area related to a baby bonds program that is deemed appropriate by the state treasurer or a third-party entity conducting the study, including any pilot project of related programs performed in the state. The state treasurer may enter into an agreement with a third-party entity to conduct all or part of the study. At the conclusion of the study and not later than April 15, 2025, the state treasurer is required to submit a report of its findings and make recommendations to the general assembly. (Note: This summary applies to this bill as introduced.)

Section 1 of the bill clarifies that a request for general permit registration does not constitute having a valid construction permit (permit). Section 1 also requires the division of administration in the department of public health and environment (division) or the air quality control commission (commission), in evaluating a permit application for an emitting source (source) that includes an oil and gas system (oil and gas system), to: Aggregate emissions from the oil and gas system; and Include emissions from exploration and preproduction activities. Section 2 requires that the division or the commission only grant permits for certain proposed sources in a nonattainment area if: The division or commission determines that the proposed source will not contribute to an exceedance of any applicable national ambient air quality standard (determination); The owner or operator of the proposed source achieves emissions reductions of each air pollutant for which the nonattainment area is in nonattainment that are equal to or greater than the anticipated emissions of the proposed source; and The proposed source is not in a disproportionately impacted community. On and after January 1, 2025, the division or commission must base any determination on the modeling of air quality impacts from emissions (air quality modeling). If a permit is granted after air quality modeling is conducted: Any assumption used in the air quality modeling must be included in the permit as a permit condition; and Any averaging time utilized for a permit condition must be no greater than the averaging time for any applicable national ambient air quality standard. Section 3 requires the energy and carbon management commission to require that an oil and gas operator obtain a permit from the division or the commission before making a final determination on an oil and gas permit application.(Note: This summary applies to this bill as introduced.)

The bill creates the time-to-eat task force (task force) in the department of education (department) to evaluate Colorado school districts' and other states' policies regarding scheduled lunch time (time-to-eat policies) and repeals the task force, effective January 1, 2025. The bill creates the safe and healthy play grant program in the department to assist schools in implementing programs that support social and emotional learning through play.(Note: This summary applies to this bill as introduced.)