Currently, 50% of state severance tax revenues are deposited into the severance tax trust fund, which is then typically split between the severance tax perpetual base fund (perpetual base fund) and the severance tax operational fund (operational fund). Money in the operational fund is currently used for core departmental programs and, if there are sufficient available revenues, for transfers to funds that support natural resources and energy grant programs (grant program transfers). The act repeals the grant program transfers, with some, but not all, of the recipient programs receiving alternative funding from severance tax revenues.Subject to annual appropriation, the Colorado water conservation board is authorized to direct the state treasurer to transfer money from the perpetual base fund to the water supply reserve fund, the interbasin compact committee operation fund, and the water efficiency grant program cash fund, all of which previously received grant program transfers. The general assembly is authorized to directly appropriate or transfer money into the perpetual base fund and the water supply reserve fund.If less than 100% of the money available in the operational fund is used for the current core departmental programs, then, the general assembly may appropriate money from the operational fund to the species conservation trust fund, the division of parks and wildlife aquatic nuisance species fund, and the conservation district grant fund, all of which previously received grant program transfers. The transfers from the operational fund are subject to the same limits that they had as grant program transfers. On June 30, 2021, and July 1, 2022, the state treasurer is required to transfer $9,456,005 from the general fund to the operational fund. The director of the office of state planning and budgeting and the executive directors of the departments of revenue, natural resources, education, and local affairs, or their designees, are required to review and analyze various elements of the state severance tax and submit written recommendations for any changes to the joint budget committee. Stakeholders will be involved in the process and may submit responsive comments to the recommendations.The act also requires metropolitan districts created after July 1, 2021, to annually pay the state an amount equal to the total of all severance tax ad valorem credits claimed for property taxes that are imposed by the metropolitan district. This money will be allocated like severance tax revenues.(Note: This summary applies to this bill as enacted.)
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Current law does not expressly recognize domestic abuse as a form of child abuse or neglect. The act establishes a domestic abuse task force (task force) that will develop a statutory definition for the Colorado Children's Code to define "domestic abuse". The statutory definition should recognize the impact domestic abuse may have on the emotional and developmental well-being of a child. The task force shall review recommendations from the department of human services' domestic violence program and child welfare workgroup (workgroup) to develop the statutory definition. The act requires the department of human services (department) to report the recommended definition to committees of the general assembly no later than December 2022.Under current law, child welfare caseworkers do not have established training policies or assessment procedures to identify and assess situations when a child's parent, legal guardian, or custodian exposes a child to their perpetration of domestic abuse. The act requires the department to promulgate rules based on recommendations from the workgroup to create, implement, and update assessment policies, procedures, and training standards for child welfare caseworkers to recognize, respond to, and assess child abuse or neglect related to domestic abuse while appropriately considering the role of the non-abusive caregiver, the abusive parent, and cultural considerations.For the 2021-22 state fiscal year, $22,500 is appropriated from the general fund to the department of human services for use by the division of child welfare for administration.(Note: This summary applies to this bill as enacted.)
The bill prohibits an employer, including a licensed health facility, from taking adverse action against an employee or an applicant for employment based on the employee's or applicant's COVID-19 immunization status. The bill allows an aggrieved employee or applicant for employment to file a civil action for injunctive, affirmative, and equitable relief and, if the employer or health facility acted with malice or wanton or willful misconduct or has repeatedly violated the law, the court may also award punitive damages and attorney fees and costs. Additionally, the bill specifies that the COVID-19 vaccine is not mandatory, that the state cannot require any individual to obtain a COVID-19 vaccine, and that government agencies and private businesses, including health insurers, cannot discriminate against clients, patrons, or customers based on their COVID-19 vaccination status. A person aggrieved by a violation of these prohibitions may file a civil action for injunctive and other appropriate relief and may be awarded punitive damages and attorney fees and costs for wanton, willful, or repeated violations. (Note: This summary applies to this bill as introduced.)
The act allows a department of revenue administrative hearing to be held at a location designated by the executive director in either Adams, Arapahoe, Boulder, Broomfield, Denver, Douglas, or Jefferson county, or, at the election of the taxpayer, by video conference. The act also specifies that if the taxpayer resides or has their principle place of business in Colorado and the disputed deficiency is either $200 or less, or involves sales and use taxes regardless of the amount, then the hearing may be held, at the election of the taxpayer, in the district office of the department nearest to the place where the taxpayer resides or has their principal place of business in Colorado.(Note: This summary applies to this bill as enacted.)
The act creates the PERA payment cash fund (fund) and appropriates $380 million from the general fund to the fund for the 2020-21 state fiscal year. The state treasurer is required to use the money in the fund for any portion of the $225 million direct distribution payment to PERA that would have otherwise been paid from the general fund on July 1, 2022, subsequent direct distributions that would have otherwise been paid from the general fund, and any of the state's employer contributions or disbursements.(Note: This summary applies to this bill as enacted.)
The act repeals the state recovery audit program, effective July 1, 2022, and reduces the state fiscal year 2021-22 general fund appropriation to the department of personnel for use by financial operations and reporting for personal services by $64,714 and the related FTE by 1.0 FTE.(Note: This summary applies to this bill as enacted.)
Joint Budget Committee. The bill expands the definition of "electronic monitoring services" to include other remote supports as the definition relates to the home- and community-based services waiver program for the elderly, blind, and disabled.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Under the Taxpayer's Bill of Rights and the implementing legislation, the state is required to maintain an emergency reserve to be used for declared emergencies (state emergency reserve). The state may use the state emergency reserve for declared emergencies only.The act designates the cash and capital asset that constitute the state emergency reserve for the 2021-22 fiscal year. It also creates the state emergency reserve cash fund (fund) to be some or all of the state emergency reserve. On June 30, 2021, the state treasurer is required to transfer $101 million from the general fund and $100 million from the controlled maintenance trust fund to the fund. If money from any fund that is designated as part of the state emergency reserve is expended for a declared emergency and the state subsequently receives reimbursement for the expenditure, then the bill requires the state treasurer to deposit the reimbursement into the fund that was the source for the expenditure.(Note: This summary applies to this bill as enacted.)
In 2020, the general assembly enacted legislation to require the state treasurer to transfer money from the small communities water and wastewater grant fund and off-highway vehicle recreation fund to the general fund to offset the general fund revenue reduction related to the COVID-19 public health emergency.The act requires the state treasurer to repay those cash funds by transferring the following amounts from the general fund:$5 million to the small communities water and wastewater grant fund; and $5 million to the off-highway vehicle recreation fund.(Note: This summary applies to this bill as enacted.)
For the 2021-22 state fiscal year, the act transfers:$191,289,178 from the general fund to the capital construction fund; $110,000,000 from the general fund to the controlled maintenance trust fund to be appropriated in the 2022-23 state fiscal year for controlled maintenance budget requests prioritized by the office of the state architect as level one and level two priority projects; $8,000,000 from the emergency controlled maintenance account to the capital construction fund; $27,040,302 from the general fund to the information technology capital account of the capital construction fund; and $500,000 from the general fund exempt account of the general fund to the capital construction fund.(Note: This summary applies to this bill as enacted.)