Rep. Andy Boesenecker

Under current law, the Colorado job growth incentive tax credit (credit) may only be allowed by the economic development commission (commission) through state income tax year 2026. The act amends the Colorado job growth incentive tax credit to authorize the commission to allow new credit awards through state income tax year 2034. The act also extends the commission's annual reporting requirement through September 1, 2042.(Note: This summary applies to this bill as enacted.)

The microgrids for community resilience grant program (grant program) in the division of local government in the department of local affairs provides grants for cooperative electric associations and municipally owned utilities to purchase microgrid resources for eligible rural communities located within their service territories. Under current law, the grant program is set to repeal on September 1, 2026. The act continues the grant program indefinitely by removing the repeal date.(Note: This summary applies to this bill as enacted.)

Section 20 of article X of the state constitution (the Taxpayer's Bill of Rights or TABOR) defines 'fiscal year spending' as excluding 'collections for another government' and 'damage awards'. Although TABOR does not define either 'collections for another government' or 'damage awards', the TABOR implementing statutes define both terms. The act clarifies both of these definitions for state fiscal years commencing on or after July 1, 2025.     The act clarifies that 'collections for another government', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes:Revenue from the excise tax and sales and use tax on gasoline used as fuel for the propulsion of specified aircraft that is collected by the state and distributed to governmental or airport entities operating a federal aviation administration-designated public use airport; andRevenue from fees that are collected by the department of public safety for the purpose of criminal history record checks and that is transmitted to the federal bureau of investigation for a required federal component of such criminal history record checks.     The act also clarifies that 'damage award', as used for the purpose of determining whether specific money received by the state is subject to the TABOR limitation on state fiscal year spending, includes money from certain sources that is deposited in the crime victim compensation fund of each judicial district.     The act specifies that for fiscal years commencing on or after July 1, 2026, the general assembly shall appropriate money to the district attorney in each judicial district in an amount equal to 20% of the total amount of money in the fund in that judicial district for administrative costs and to the court executive in each judicial district in an amount equal to 2.5% of the total amount of money in the fund in that judicial district for administrative costs.     For the 2026-27 state fiscal year, the act appropriates $2,250,000 from the general fund to the judicial department for use by state courts administration for victim's compensation administration.(Note: This summary applies to this bill as enacted.)

Current law allows the department of revenue (department) to retain an amount equal to its administrative costs in collecting, administering, and enforcing the production fees for clean transit and wildlife and land remediation, the enterprise per ride fees, the retail delivery fees, and the enterprise retail delivery fees. Current law also allows the department to retain 3% of the prepaid wireless trust cash fund to mitigate administrative costs. The money retained by the department is currently transmitted into multiple individual cost recovery cash funds that are used to mitigate the department's administrative costs of collecting those fees and charges. These cash funds include the oil and gas production fees collection fund, the enterprise per ride fees fund, and the retail delivery fees fund (cost recovery funds).     The act repeals each of these cost recovery funds and directs the state treasurer to transmit the money retained by the department to mitigate the department's administrative costs for all the programs into a single cost recovery cash fund, which is created in the act. The act also requires the department to submit an annual report starting November 1, 2027, to the joint budget committee with information about the costs associated with collecting, administering, and enforcing the fees and, where applicable, the specific tasks that contribute significantly to the fee collection workload.(Note: This summary applies to this bill as enacted.)

In 2022, the general assembly enacted, and the governor subsequently signed into law, House Bill 22-1358 ('Concerning measures to eliminate the presence of lead in the drinking water of certain facilities where children are present, and, in connection therewith, making an appropriation'), which required child care centers, family child care homes, and each public school that serves any of grades preschool through eighth grade to:Test its drinking water sources by having a state-certified laboratory measure the lead content of water drawn from each drinking water source; andSatisfy other requirements concerning the provision of safe drinking water.     House Bill 22-1358 also created the school and child care clean drinking water fund (fund) to help schools, child care centers, and family child care homes comply with House Bill 22-1358.     House Bill 22-1358 included a repeal date of June 30, 2026, for its provisions. The act extends the provisions, with amendments, until June 30, 2029. The act also adds high schools (i.e., schools that serve grades 9 to 12) to the scope of House Bill 22-1358, which means that high schools may receive grants from the fund and must satisfy certain requirements on or before dates specified in the act.     The act requires the department to adopt rules establishing how a child care center shall demonstrate compliance with the requirements concerning the testing for the presence of lead in drinking water.(Note: This summary applies to this bill as enacted.)

The act creates a process for an owner of a single-family residence to petition a district court for limited access to an adjoining property to complete repairs or maintenance to the single-family residence if the owner of the adjoining property has denied such access. The owner of a single-family residence is encouraged to engage the adjoining property owner in alternative dispute resolution, such as mediation, prior to petitioning the court. In petitioning the court, the owner of a single-family residence must demonstrate that they have made reasonable efforts to obtain permission from the adjoining property owner to access the adjoining property. A petitioner must also specify the nature of the repairs or maintenance they seek to complete and describe why they cannot complete the repairs or maintenance without access to the adjoining property. If the court determines that access to the adjoining property is necessary to repair or maintain the petitioner's property and will not negatively affect an easement on the adjoining property, the court shall grant access to the adjoining property as necessary to allow completion of the repair or maintenance and shall prescribe the conditions and duration of the petitioner's access. The act does not apply to an adjoining property that is owned or controlled by the federal government, the state, or a political subdivision of the state.(Note: This summary applies to this bill as enacted.)

The act requires a school district that is considering submitting to its voters a ballot question concerning capital construction to solicit proposals from its charter schools about their capital construction needs. The act specifies the solicitation process requirements and requires the school district to notify a charter school that submitted a proposal whether the school district will include the charter school's capital construction needs in the school district's ballot question or questions. If the school district decides not to include the charter school's capital construction needs in the ballot question, the notification must include the school district's reasons for the exclusion and must include an opportunity for the charter school to address issues raised by the school district.     If the school district and charter school mutually agree to the content of the charter school's proposal, a school district that voluntarily submits to its voters a ballot question for the charter school's capital construction needs is not required to comply with the required solicitation process.(Note: This summary applies to this bill as enacted.)

The act creates the postsecondary talent development system transition advisory committee (transition committee) to develop a transition plan that includes recommendations to integrate oversight of higher education and workforce development programs (transition plan). The transition committee shall begin meeting by July 1, 2026, and shall submit the transition plan by November 1, 2026, to the joint budget committee; the house of representatives business affairs and labor committee; the house of representatives education committee; the senate business, labor, and technology committee; and the senate education committee. The transition plan must include recommendations about the structure of the department of higher education (department), including a recommendation to rename the department; recommendations about transitioning various offices, agencies, programs, and functions to the department or other state agencies; and recommendations about how the department will coordinate with the department of education's postsecondary workforce readiness and student support activities.     Effective July 1, 2028, the executive director of the Colorado commission on higher education is renamed the executive director of the department (executive director). The governor appoints, with the consent of the senate, the executive director.(Note: This summary applies to this bill as enacted.)

Beginning June 1, 2027, a person convicted for the first time of certain offenses related to driving while under the influence of drugs or alcohol is required to hold an interlock-restricted license for a consecutive period of nine months following reinstatement of the person's driver's license prior to being eligible to obtain any other driver's license, except in limited circumstances.      If a person's driving privileges have been revoked for one year or more because of a refusal related to certain offenses related to driving while under the influence of drugs or alcohol, current law authorizes the person to apply for early reinstatement with an interlock-restricted license after the driving privilege has been revoked for 2 months. Beginning June 1, 2027, the 2-month waiting period is repealed.     Under current law, a financial assistance program (assistance program) is available to assist people who apply for an interlock-restricted license and are unable to pay the full cost of an approved ignition interlock device. The act restricts eligibility for the program to those who satisfy certain income criteria.     A certified ignition interlock manufacturer (manufacturer) must provide a person who is eligible for the assistance program certain discounts on installation of, lease charges for, and removal of an interlock device. The manufacturer must provide certain information regarding the assistance program at the time the interlock device installation appointment is scheduled and when a person executes an interlock device lease or service agreement.     The act appropriates $15,225 to the department of revenue to implement the act.(Note: This summary applies to this bill as enacted.)

The act extends for an additional 10 years the availability of the state income tax credit allowed to a taxpayer who makes a qualifying monetary contribution to promote child care in the state equal to 50% of the total value of the contribution, not to exceed $100,000, through income tax years commencing prior to January 1, 2038.(Note: This summary applies to this bill as enacted.)