Rep. Elizabeth Velasco

The bill creates the fallen firefighter special license plate. An applicant becomes eligible to use the plate by providing a certificate to the department of revenue (department) confirming that the applicant has made a donation to a nonprofit organization (organization) designated by the department based on the organization's provision of services to the families of firefighters who have died in the line of duty.In addition to the normal fees for a license plate, a person must pay 2 additional one-time fees in the amount of $25, one of which is credited to the highway users tax fund and the other to the Colorado DRIVES vehicle services account.(Note: This summary applies to this bill as introduced.)

Section 1 of the bill requires an employer to ensure the employer's workplace is free from recognized hazards, as interpreted consistent with the federal occupational safety and health administration's interpretation of the general duty clause of the 'Occupational Safety and Health Act of 1970' (OSH Act) as of September 1, 2025. Additionally, employers have the general duty to:Ensure that each workplace is constructed, equipped, arranged, operated, and conducted as to provide reasonable and adequate protection to the lives, health, and safety of all individuals employed or working in the workplace; andComply with standards for workplace health and safety adopted by rule by the division of labor standards and statistics in the department of labor and employment (division) attorney general.     The bill authorizes the following actions to address workplace health and safety concerns:The attorney general or the division may refer workplace health and safety concerns to relevant state or local authorities;The attorney general, the division, a labor organization, a worker organization, or a person aggrieved by a violation of the bill may file a civil action;For each violation of the bill or of rules adopted pursuant to the bill, a court may order the person an employer that violates the bill or rules to pay statutory damages to a person aggrieved by the violation; andA court may order a person an employer that violates the bill or rules adopted pursuant to the bill to pay a penalty to the attorney general for each violation.     The bill creates the workplace health and safety fund (fund) into which penalties collected pursuant to the bill are credited. The money in the fund may be used by the division attorney general for specified purposes.     The bill authorizes the division attorney general to adopt rules:To replace any requirement of the OSH Act or the 'Federal Mine Safety and Health Act of 1977' that is repealed or revoked; or amended in any manner that results in the federal protections of workers' rights or worker safety becoming less stringent; and      To define standards for workplace health and safety if there is no standard in effect under the OSH Act; andAs necessary to implement the bill.      Section 2 authorizes the attorney general to apply to the appropriate district court for an order for specified relief if a person fails to obey an investigative demand, subpoena, warrant, or other investigative process related to worker and employee protection.      Sections 2 3 through 8 11 make conforming amendments.(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 prohibits a transportation network company (TNC) from retaining more than 20% of a consumer fare paid for a driver's completion of a transportation task through the TNC's digital platform. 'Consumer fare' is defined in the bill as the amount a consumer pays for a transportation task, excluding tips, and pass-throughs such as payments for tolls, taxes, airport fees, and payments for a certified driver support organization . The amount that a TNC excludes from a consumer fare payment for a certified driver support organization must not exceed the per-task amount determined by rule and must be remitted to the certified driver support organization. Pass-throughs must be paid to the driver. A TNC is also not allowed to impose a fee on a TNC driver unless the amount of the fee plus the amount that the TNC retains from a consumer fare does not exceed 20% of the consumer fare.      The bill adds disclosures regarding airport fees, pass-throughs, taxes, and payments for a driver support organization to be added to periodic disclosures TNCs make to the division of labor standards and statistics in the department of labor and employment and changes the frequency of the disclosures from semi-annual reporting to annual reporting.      Finally, the bill applies the same process to complaints against TNCs concerning violations of disclosure and deactivation policy requirements as the process that is applied to wage complaints.(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 declares emergency medical services as an essential service in the state and an integral part of the state's health-care infrastructure.      The act also declares that emergency medical service providers, whether responding on duty or as a volunteer and regardless of location, provide essential services when providing emergency ambulance services and nonemergency ambulance services.      The act also updates certain definitions related to emergency medical services, including the addition of a definition of 'out-of-hospital services', which term is defined to mean the furnishing of necessary health-care goods and services outside of a hospital setting but does not include prehospital setting transports.     The act clarifies that an off-duty emergency medical service provider is not obligated to respond to the scene of a medical emergency or provide emergency medical services.(Note: This summary applies to this bill as enacted.)

The act requires measures to improve equity in maternal health, including:Requiring the Colorado medical board to consider, as part of its stakeholder process for continuing medical education, a requirement that a physician complete continuing medical education on cultural competence and equity in maternal care;Requiring the state board of nursing rules relating to continuing education to include rules relating to health-care provider attention to cultural competence and equity in providing health-care services;Authorizing the department of public health and environment (CDPHE), subject to available appropriations, to provide a health survey to additional birthing parents, beyond those currently surveyed, and to compile the data if surveyed;Requiring a health facility that provides labor and childbirth services to make available to a birthing parent and a birthing parent's companion, electronically or in writing, a statement on respectful labor and childbirth regarding rights and components, including freedom from harm, privacy and confidentiality, informed consent, and allowing a birthing parent to have a birthing companion present at the birth, and to make available information, including telephone contact information, for the appropriate state or federal agency to receive a complaint alleging discrimination in labor and childbirth services;Subject to available federal grant funding for the maternal health task force (task force) established by CDPHE, ensuring that the maternal health task force includes at least one advocate representing populations with the worst maternal mortality outcomes in the state; andBeginning October 1, 2026, with respect to CDPHE's Colorado maternal mortality review committee, changing the reporting to the general assembly every 3 years concerning maternal health outcomes and equity from July to October and requiring the reporting of certain maternal health outcomes for populations known to have the worst maternal mortality outcomes in the state.(Note: This summary applies to this bill as enacted.)

The act continues the compliance advisory panel to the air pollution control division in the department of public health and environment for 10 years, until September 1, 2036, pursuant to the provisions of the sunset law.(Note: This summary applies to this bill as enacted.)

The water quality control division (division) administers a program to test for and remediate water quality issues for mobile home parks (program). The program tests for water quality issues that pose a risk to not only health or safety but also the welfare of park residents. The act authorizes the division to require remediation of welfare-related water quality violations.     One of the requirements of the program is for the park owner to certify that the park owner has made certain water-quality-related notices to park residents. The act authorizes the division to issue an order requiring the park owner to comply with the park resident notice certification requirement.     Under the program, the park owner is prohibited from imposing the cost of compliance with certain remediation-related requirements on park residents. The act authorizes a park owner who is also a park resident to bear this cost.     The program authorizes the division to issue orders requiring the park owner to perform additional water testing, perform temporary measures necessary to address acute health risks, make additional reports to the division, create a remediation plan, implement a remediation plan, or respond to the division in connection with a remediation plan. The act clarifies that a park owner may ask for a hearing only regarding the orders that concern remediation plans.     The act also clarifies that:The division has authority to enforce the requirements of the program; andThe division has authority to issue cease-and-desist orders to address violations related to the program, regardless of whether the issues are related to water quality violations.     The act also provides that:An additional monthly penalty of up to $5,000 for a continuing violation may be imposed for the first 30 days of noncompliance; andA park owner is not entitled to an administrative hearing to contest an imposed civil penalty but may seek judicial review.(Note: This summary applies to this bill as enacted.)

Maddy summaryThis bill proposes that Colorado lawmakers consider adding guaranteed lifetime income options to the state public employees' retirement defined contribution plan and voluntary savings plans. The measure aims to ensure public employees have access to a reliable income stream in retirement, similar to what is already available in the state's traditional defined benefit plan. By allowing workers to choose options that provide lifetime payouts, the bill seeks to improve retirement security and financial confidence for over 226,000 active public employees. The resolution encourages the General Assembly to study how these new options could help workers retire with dignity while maintaining the portability of their savings.