Rep. Chad Clifford

Under existing law, charitable organizations are exempt from state sales and use tax. The definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The act requires the department of revenue to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax.(Note: This summary applies to this bill as enacted.)

Maddy summaryThis Senate Joint Resolution recognizes Nowruz, the traditional Iranian New Year, as a celebration of renewal and hope for Middle Eastern communities in Colorado and around the world. The bill extends solidarity with the Iranian people and specifically honors the Women, Life, Freedom movement advocating for gender equality and civil rights in Iran. It also mourns civilians lost to violence and expresses hope for a future where all people in Iran can live with freedom, justice, and full protection of their human rights. This resolution does not change laws or policies but serves as a formal statement of recognition and support from the Colorado General Assembly.

The act requires a bank, broker-dealer, depository institution, credit union, or financial or institutional investor (covered entity) that holds benefits that are designated by a donor to a charitable organization to pay the designated benefits no later than 60 calendar days after the charitable organization submits an affidavit attesting to the death of the donor and other information to the covered entity, except as described in federal law.     If a covered entity that holds designated benefits is unable to pay the designated benefits to a charitable organization because federal law requires the covered entity to take certain actions or satisfy certain criteria in order to pay the designated benefits, the covered entity must take the actions or satisfy the criteria that are required by federal law and comply with the act no less than 120 calendar days after the charitable organization submits the affidavit to the covered entity.     If a charitable organization receives designated benefits that concern a creditor claim, statutory allowance, or the unsatisfied balance of an elective-share or a supplemental elective-share claim (outstanding claim) for which the charitable organization may be liable, the charitable organization must return to the donor's estate a portion or all of the designated benefits in order to satisfy the outstanding claim within 60 days after receiving written notice of the liability, with certain exceptions. If the charitable organization fails to comply, it must pay statutory interest to the donor's estate for each day the unreturned amount remains outstanding. Upon receiving notice of the outstanding claim from the personal representative of the donor's estate, the charitable organization must hold all or a portion of the designated benefits in a constructive trust pending a determination of the outstanding claim. Moreover, the charitable organization may be subject to one or more court actions.     A covered entity that holds benefits that are designated to a charitable organization shall not:Require the charitable organization to establish an account with the covered entity as a condition of receiving the designated benefits; orRequire an individual employed by, or serving on the board of, the charitable organization to submit personal information as a condition of receiving designated benefits.     The act may be enforced by the division of banking, the financial services board, or the division of securities, as appropriate.(Note: This summary applies to this bill as enacted.)

The act expands eligibility for mortgage loans through the Colorado housing and finance authority to first responders. The act also defines the term 'first responder' to include peace officers, firefighters, and emergency medical technicians, and defines the term 'peace officer' to include a noncertified deputy sheriff, an emergency communications specialist, a corrections officer, a port of entry officer, or a wildlife officer.The act also sets an income limit for families made eligible for mortgage loans by the act.(Note: This summary applies to this bill as enacted.)

Maddy summaryThis bill designates a specific section of Interstate 25 in Denver County, stretching from Mile Marker 204.51 to 213.13, as the Governor Roy Romer Memorial Highway to honor his public service. The legislation authorizes the Colorado Department of Transportation to accept donations and place signs marking this stretch of road, while also allowing for cooperation with local authorities to maintain those signs. This measure directly affects the state's transportation department and the communities along the designated highway by creating a permanent tribute to former Governor Roy Romer.

Maddy summaryThis bill officially recognizes April as Sexual Assault Awareness Month and designates April 29, 2026, as Colorado Denim Day. The resolution commemorates the global campaign where people wear jeans to protest victim-blaming attitudes toward sexual assault survivors. It also acknowledges the work of organizations like the Colorado Coalition Against Sexual Assault in supporting survivors and addressing sexual violence. The measure is a symbolic gesture that does not change laws or allocate funding, but instead raises public awareness about the issue.

Maddy summaryThis House Joint Resolution formally asks the people of Colorado to remember the Holocaust and acknowledges specific survivors, including Fred Bryner, Samuel Weinberg, and Silvia Weinberg. It encourages schools and universities to promote antibias and bullying prevention programs to stop antisemitic incidents targeting Jewish students. The resolution also declares that citizens should understand the power of words and commit to preventing future atrocities, and it directs copies of the document to various local and national organizations focused on Holocaust education and remembrance.

Maddy summaryThis bill designates a specific section of State Highway 92 in Delta County as the "Educators and Teachers Memorial Highway" to honor the contributions of local educators and teachers. The designated stretch runs from mile marker 3 to mile marker 7, passing through the unincorporated community of Read, Colorado, which historically housed the headquarters for Delta County Joint School District 50J. The resolution authorizes the Colorado Department of Transportation to accept donations and grants for installing commemorative signs along this highway segment. This measure serves as a symbolic recognition of the role schools and teachers play in the community without changing any laws or regulations.

Maddy summaryThis bill encourages Colorado public employees to improve their retirement readiness by seeking financial education and recommends adding lifetime income options to certain retirement plans. It specifically targets the Public Employees' Retirement Association (PERA), which serves over 226,000 public employees across more than 400 government agencies. The resolution suggests that the General Assembly consider expanding lifetime income choices in the PERA defined contribution plan and voluntary savings plans to provide guaranteed retirement income similar to the existing defined benefit plan. The bill also recognizes the economic importance of retirement security for Colorado residents and directs copies to relevant state committees for review.

The department of regulatory agencies (DORA) conducted a sunset review of the cold case task force (task force) in the department of public safety (department) and recommended:Authorizing the executive director of the department to appoint additional task force members;Extending the task force until September 1, 2039; andChanging the type of sunset review that is performed by DORA.     The act implements DORA's recommendations.(Note: This summary applies to this bill as enacted.)