Rep. Yara Zokaie

Under current law, if a person engages in conduct that creates a grave risk to human life with an extreme indifference to the value of human life and causes the death of another person, the person commits first degree murder. The bill requires that the person:Cause the death of more than one person;Cause the death of one person and cause serious bodily injury to 2 or more persons by means of a deadly weapon;Cause the death of a child who is under 12 years old; orCause the death of a peace officer, emergency medical service provider, emergency medical care provider, or firefighter engaged in the performance of their duties.     The bill creates a new charge of murder in the second degree if a person engages in conduct that creates a grave risk to human life with an extreme indifference to the value of human life and causes the death of only one other person.      The bill expands the conduct by which a person can commit criminally negligent homicide to include proximately causing the death of another person while operating or driving a motor vehicle with criminal negligence.     The bill creates the offense of aggravated vehicular homicide by operating a motor vehicle in a reckless manner or while under the influence of or impaired by alcohol or other drugs and causing the death of another person when the person also:Has been convicted twice of driving under the influence or driving while ability impaired;Has been convicted of vehicular homicide or vehicular assault;Commits the offense while eluding or attempting to elude law enforcement;Commits the offense while in flight from the commission of another felony offense, not including a traffic offense; orCommits the offense while driving at a high rate of speed, creating an imminent risk of death or serious bodily injury to another person.      The bill creates the new offense of negligent vehicular homicide if a person drives a motor vehicle with criminal negligence and causes the death of another person. Negligent vehicular homicide is a class 5 felony.(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 bill adjusts 3 2 existing tax expenditures.      Section 2 of the bill limits the alternative minimum tax credit to income tax years commencing prior to January 1, 2026; Section 4 3 requires a corporation, for purposes of determining their state taxable income for state income tax years commencing on or after January 1, 2027, to add to their federal taxable income the amount, if any, that the taxpayer claimed as a deduction on the taxpayer's federal tax return pursuant to the employee remuneration deduction allowed pursuant to section 162 (m) of the internal revenue code; and Section 5 4 limits the period of time that net operating losses generated in income tax years commencing on or after January 1, 2027, can be carried forward from 20 years to 10 years and limits the amount of losses that may be claimed to 70% rather than 80%.      Section 3 2 creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 2, 4, 3 and 5 4 .(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.)

Recent changes to the federal income tax code significantly increased the amount of business-related expenses that may be deducted for federal income tax purposes as follows:Expanded the business interest deduction limitation pursuant to section 163 (j) of the internal revenue code (IRC) by adding back depreciation, amortization, and depletion for calculation of adjusted taxable income and determination of the deduction base, resulting in many taxpayers, especially capital intensive businesses, being able to deduct a larger portion of their business interest expense; Expanded the bonus depreciation deduction pursuant to section 168 (k) of the IRC by permanently restoring the 100% first-year bonus depreciation deduction for 'qualified property' acquired and placed in service on or after January 20, 2025;Created an elective 100% depreciation deduction in section 168 (n) of the IRC for 'qualified production property', which is property largely tied to manufacturing, production, or refining facilities and that would not otherwise qualify for section 168 (k) bonus depreciation; andCreated a new section 174A of the IRC that allows taxpayers to immediately deduct domestic research and experimental expenditures paid or incurred during the taxable year, rather than requiring such costs to be capitalized and amortized over time.     Because the state income tax is imposed on federal taxable income, these changes to the definition of federal income also exclude these business-related expenses from state income taxation. The bill reverses these changes to the federal tax code for purposes of the state income tax code and creates a new tax credit using the resulting revenue.      Sections 2 and 4 of the bill provide, for income tax years commencing on or after January 1, 2027, that individual and corporate state income taxpayers must add the following to their federal taxable income for purposes of applying the state income tax: An amount equal to the federal deduction claimed by the taxpayer for business interest pursuant to the limitation in section 163 (j) of the IRC to the extent the amount exceeds the amount the taxpayer would have been allowed to claim before the limitation was changed as described above;An amount equal to the federal deduction claimed by the taxpayer for qualified property depreciation pursuant to section 168 (k) of the IRC to the extent the amount claimed exceeds the amount the taxpayer would have been allowed to claim under section 168 (k) prior to the change described above; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal changes;An amount equal to the federal deduction claimed by the taxpayer for qualified production property depreciation pursuant to section 168 (n) of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal change; andAn amount equal to the federal deduction claimed by the taxpayer for the income tax year for domestic research and experimental expenditures pursuant to section 174A of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of the deduction the taxpayer would have been allowed to claim for the taxable year with respect to the same research and experimental expenditures pursuant to section 174 of the IRC prior to the recent federal changes.      Sections 2 and 4 allow taxpayers who are required to make additions to their federal taxable income pursuant to the new provisions to subtract the amounts of their disallowed federal deductions over time, starting in income tax years commencing on or after January 1, 2028, using time periods that reflect how the property or expense would have been treated prior to the recent changes to the federal tax code. If the amount of the allowed subtraction exceeds the taxpayer's federal taxable income, the excess amount not subtracted may be carried forward for up to 10 years.      Section 3 creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 2 and 4.(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 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 bill requires any 2 or more legislators who organize themselves according to a common interest, ideology, issue, identity, or for any other reason and who accept, receive, or expend money, other than their own private, personal money (legislative caucus) to deliver to the legislative council staff a quarterly report that lists all money that the legislative caucus received, accepted, or expended during the previous quarter. The legislative council staff is required to post each report received on a publicly accessible page on the website of the general assembly.     Each legislative caucus is required to provide the legislative council staff with accurate contact information for the caucus and shall promptly inform the legislative council staff of any changes to that contact information. A legislative caucus that does not receive, accept, or expend any money in a quarter shall file a no activity report as prescribed by the legislative council staff.(Note: This summary applies to this bill as introduced.)

The bill requires any caucus, committee, club, organization, or group that consists of one or more legislative members and accepts, receives, or expends money (legislative group) to deliver to the legislative council staff a monthly report that lists all money that the legislative group received, accepted, or expended during the previous month. Legislative council staff is required to post each report received on a publicly accessible page on the website of the general assembly.Each legislative group is required to provide the legislative council staff with accurate contact information for the group and shall promptly inform the legislative council staff of any changes to that contact information. A legislative group that does not receive, accept, or expend any money in a month shall file a no activity report as prescribed by the legislative council staff.(Note: This summary applies to this bill as introduced.)

The act makes changes and clarifications in the provisions related to the department of early childhood (department). The act:Eliminates the scheduled repeal of licensing exemptions for certain in-home child care arrangements in which the children are related to the caregiver, are siblings, or number fewer than five;Updates provisions related to early care and education provider reimbursement for services performed before final eligibility determinations in the Colorado child care assistance program;Lowers the age limit for children served by the early childhood mental health consultation program from 8 years old to 6 years old and adjusts that program's reporting requirements;Clarifies the sources of money appropriated to the universal preschool program;Requires the department to keep confidential identifying records and facts regarding children and their relatives;Clarifies that child care facilities approved, certified, or licensed by tribal governments are exempt from the department's licensing rules; andAdjusts the membership requirements and duties of the early childhood leadership commission and subcommittee membership requirements for the rules advisory council.(Note: This summary applies to this bill as enacted.)

Beginning on July 1, 2027 January 1, 2028 , the bill requires a building with an indoor restroom that is open to the public, including to customers or public visitors, and that does not include private offices or workspaces that are but that is not in a private office or workspace that is generally not open to customers or public visitors (restroom accessible to the public), to have safe, sanitary, and convenient baby diaper changing tables (baby diaper changing station) as follows:At least one baby diaper changing station in each gender-specific one restroom designated for each gender on each floor;At least one baby diaper changing station in a non-gendered single-stall restroom on each floor; orAt least one baby diaper changing station in a non-gendered multi-stall restroom on each floor.     The owner or manager of a building with a restroom accessible to the public is required to ensure that each baby diaper changing station is cleaned with the same frequency as the restroom in which it is located and maintained, repaired, and replaced as necessary to ensure safety and ease of use.      Beginning on July 1, 2027, for each restroom accessible to the public with a baby diaper changing station, the owner or manager of a building is required to display: A pictogram, void of gender, at or near the restroom accessible to the public that indicates the presence of a baby diaper changing station; and Signage, at or near the entrance to the building, indicating the location of each restroom accessible to the public and each baby diaper changing station in the building.     Providing a baby diaper changing station in a restroom accessible to the public and providing the corresponding signage is not required if: a local building permitting entity or building inspector determines thatThe installation of a baby diaper changing station in a restroom accessible to the public would result in a failure to comply with applicable building standards governing the right of access for individuals with disabilities or the 'Americans with Disabilities Act of 1990' , or if the building is a certified historic structure; The building is owned or managed by a state department or state agency, state institution of higher education, a county, a city and county, or a municipality; The building is owned by an employer with 25 or fewer employees that generates no more than $3.5 million in annual gross income and the building has an occupancy of fewer than 25 people; or A portion of the building is occupied by a business that does not admit individuals who are under 21 years old, but only with respect to that portion of the building.(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.)

Current law establishes a statewide integrated system of early childhood councils (councils) to improve and sustain the availability, accessibility, capacity, and quality of early childhood services. The act expands the powers, functions, and responsibilities of a council in implementing a comprehensive system of early childhood and family support programs and services (programs and services) within the council's community.     Current law establishes local coordinating organizations (LCOs) to increase access to, coordinate, and allocate funding for programs and services through work with the families, program and service providers, and local governments in a community and with the department of early childhood (department). Effective July 1, 2026, the act repeals provisions authorizing the creation and operation of LCOs and transfers the LCO rights, powers, duties, functions, and obligations concerning supporting access to and delivery of programs and services to the councils (transfer). If the transfer requires the consolidation, reassignment, or material modification of the duties of a council or LCO, the department may authorize a one-time extension of the transition period for up to 3 years.     Current law requires a council to develop a community strategic plan based upon an assessment of the early childhood needs in the council's designated service area (community strategic plan). The act requires a community strategic plan to address specified issues, including:Assisting families in applying for programs and services;Coordinating outreach efforts with other local entities and tribal agencies;Recruiting and coordinating providers to form a mixed delivery system that promotes family choice; andSupporting increased recruitment and retention of individuals in the early care and education workforce.     The act requires a council, in partnership with the department, to create, review, and revise a scope of work that reflects the community strategic plan and accurately represents the programs and services within the community, meets families' needs, and aligns with available appropriations and the department's statewide strategic planning process. Associated accountability metrics must also be reviewed and revised to align with the scope of work. The act specifies a council's new obligations regarding improving access to high-quality programs and services, early childhood workforce development, data-sharing agreements, outreach for holistic family services, and auditing.     The act establishes requirements for an agreement that sets forth the respective duties of a council and the department in implementing a community strategic plan (agreement). The act identifies the department's responsibilities for the coordinated distribution of public funding for programs and services; council training and technical assistance; dissemination of information about successful council strategies and innovations; and standards for communication, resolution of disputes, and contracting protocols. The act modifies the process for the department to approve or facilitate a waiver of the rules for the implementation of council projects.     The act requires the department to implement an annual performance review process for each council and solicit community feedback about a council's performance at intervals ranging from 3 to 5 years. If the department determines that a council is not meeting the requirements of the scope of work and accountability metrics contained in the agreement, the department may require the council to implement a performance improvement plan. If a council fails to make substantial progress toward addressing the issues raised in the performance improvement plan, the department may terminate the council's agreement.     The act makes substantive and technical conforming amendments to address the reallocation of responsibilities and functions from LCOs to councils, including administrative and funding provisions related to the Colorado child care assistance program and the Colorado universal preschool program.(Note: This summary applies to this bill as enacted.)