Education - concurrent enrollment advisory board - continuation under sunset law. The act continues the concurrent enrollment advisory board (advisory board) until September 1, 2024. Prior to its repeal, the advisory board shall be reviewed.(Note: This summary applies to this bill as enacted.) Read More
Income tax - credit for donation of conservation easement - extend repeal of conservation easement oversight commission and easement holder certification program - alternative valuation method - conservation easement working group - disclosure form - access to COMaP. A conservation easement is an agreement in which a property owner agrees to limit the use of his or her land in perpetuity in order to protect one or more specified conservation purposes. The instruments creating the conservation easement are recorded in the public records affecting the ownership of the property. The conservation easement is held by a third party (holder), which monitors the use of the land and ensures that the terms of the agreement are upheld. A state income tax credit is currently allowed for a portion of the value of a donated conservation easement. The statutes establishing the conservation easement oversight commission and the program to certify conservation easement holders in the division of conservation are currently set to repeal on July 1, 2019. The act extends the repeal dates for each to July 1, 2026. In addition, the act: Eliminates a requirement that the board of real estate appraisers establish education and experience requirements for conservation easement appraisers; Relocates and modifies certain provisions governing the creation and valuation of conservation easements; Allows the division of conservation to use an alternative method acceptable to the division and the conservation easement oversight commission to value a conservation easement; Modifies provisions governing a conservation easement working group convened to address specified issues relating to claiming a state income tax credit for the donation of a conservation easement; Requires the owner of property who is granting a conservation easement to execute a disclosure form developed by the division of conservation and the conservation easement oversight commission regarding the easement; Modifies provisions governing when a conservation easement may be extinguished; Prohibits a conservation easement for which a state income tax credit has been allowed from being released, terminated, extinguished, or abandoned by merger, which occurs when the same entity holds both the easement and the land subject to the easement; Increases the total amount that may be claimed as an income tax credit for an individual donation of a conservation easement, but limits the amount that may be claimed per year; and Makes a $250,000 appropriation to Colorado state university to facilitate the provision of public access to the Colorado ownership, management, and protection (COMaP) service which maintains a database and corresponding map of conservation easements and other protected lands in Colorado. Additionally, the act makes conforming amendments to certain statutory sections contained in HB 19-1172, which recodifies title 12, Colorado Revised Statutes, to ensure that the provisions of the act will be effective as a result of HB 19-1172 becoming law. Specifies that certain sections take effect only if House Bill 19-1172 becomes law. (Note: This summary applies to this bill as enacted.) Read More
As a pilot program to promote employer-assisted housing projects in rural areas, for income tax years commencing on or after January 1, 2019, but prior to January 1, 2023, the bill creates a state income tax credit for a donation a taxpayer makes to a sponsor that is used solely for the costs associated with employer-assisted affordable housing in a rural area. The bill defines "sponsor" to mean the Colorado housing and finance authority, a housing authority operated by a county or municipality, a nonprofit corporation that has been designated as a community development corporation under the federal tax code, or an international, nongovernmental, not-for-profit organization whose mission is concentrated on constructing affordable housing. The amount of the credit allowed by the bill is 20% of the approved donation amount; except that the aggregate amount of the credit awarded to any one taxpayer is limited to $400 in any one income tax year. The bill contains additional requirements pertaining to the manner in which the taxpayer submits information to receive the tax credit. The bill also requires periodic reporting of information on the use of the tax credit. (Note: This summary applies to this bill as introduced.) Read More
Educator licensing - nonpublic school educator licensing programs. Under the act, nonpublic schools are permitted to operate induction programs for teachers, special services providers, principals, and administrators and alternative licensure programs for teachers and principals who do not hold professional licenses.(Note: This summary applies to this bill as enacted.) Read More
Under current law, a state-supported institution of higher education (institution) may offer a student a fixed-rate tuition contract. The bill requires each state-supported 4-year institution to offer a fixed-rate tuition contract for bachelor degree programs. Community colleges may offer a student a fixed-rate tuition contract. The fixed-rate tuition must be valid until the earlier of the student's completion of the degree program, the completion of 140 credit hours, or 5 years. All students admitted to the same class and enrolled in the same degree program must receive the same fixed rate. The bill includes provisions relating to the transferability of the fixed-rate contract among campuses of the same institution, as well as the student's transfer to a different institution. (Note: This summary applies to this bill as introduced.) Read More
The bill amends the existing career development success pilot program (program), which provides a distribution of up to $1,000 to school districts and charter schools for each high school student who successfully completes an identified industry-certificate, internship, or pre-apprenticeship program or computer science advanced placement (AP) course. The bill limits the distribution for industry certificates for a single school district or charter school to 10% of the total number of completed industry certificates reported. The bill requires each school district and charter school that participates in the program to explain the program to all high school students with the goal of increasing participation in the industry certificate programs across all student subgroups. Under existing law, the department of education is required to report on the implementation of the program. The bill expands the report to include specified information. The bill extends the repeal date for the program for 5 years and removes the designation of 'pilot'. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
A taxpayer who makes a monetary contribution to promote child care in the state is allowed an income tax credit that is equal to 50% of the total value of the contribution. This exemption is currently available for income tax years that commence prior to January 1, 2020. The bill extends the credit for 5 years. (Note: This summary applies to this bill as introduced.) , Read More
Early Childhood and School Readiness Legislative Commission. The bill extends the repeal date of the early childhood and school readiness legislative commission (commission). The bill allows the commission to meet up to 4 times each year but does not require the commission to meet. The bill specifies that the commission shall not meet unless it is granted meetings through the interim committee process through legislative council or unless it receives administrative support from a nonprofit organization or government entity. The bill makes an appropriation for the commission members' travel and per diem. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
The bill extends the advanced industries export acceleration program that is currently managed by the office of economic development. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) Read More
Under existing law, a person is not permitted to prepare, offer to prepare, cause to be prepared, sell, or distribute any term paper, thesis, dissertation, or other written material for another person for compensation if he or she knows or should reasonably have known, that it is to be submitted by any other person for academic credit at a public or private college, university, or other institution of higher education, or to advertise the same. A court may issue an injunction to prevent these practices. The bill defines 'assignment' to include any specific written, recorded, pictorial, artistic, or other academic task; maintains the existing offenses related to preparing or selling assignments, or advertising the same; and prohibits a person from preparing, selling, or offering to sell a document or service that provides answers for, or completes on behalf of a student, an online exam that is administered pursuant to a course of study at any institution of higher education, or advertising the same. The bill authorizes the attorney general to bring a civil action against a person who commits a violation related to the sale of academic assignments or online exam answers, and creates a civil penalty of up to $750 for each violation. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
