The bill repeals the earned income tax credit available for income tax years commencing on or after January 1, 2021, for taxpayers filing with an individual taxpayer identification number. (Note: This summary applies to this bill as introduced.)
For a child or youth who obtains services under the state's medicaid program through the initiation of a dependency and neglect action or juvenile delinquency action resulting in out-of-home placement, the act requires the department of health care policy and financing (department) to assign the child or youth to the managed care entity (MCE) in the county in which the action was initiated. The department shall only change the MCE designation if requested by the county with jurisdiction over the action or the child's or youth's legal guardian. (Note: This summary applies to this bill as enacted.)
The act allows, upon approval of the county treasurer, a board of county commissioners or a city council of a city and county to temporarily reduce, waive, or suspend delinquent interest payments for property tax payments. The act also requires a board of county commissioners or city council to notify local taxing jurisdictions of the intent to reduce, waive, or suspend delinquent property tax interest payments. If a local taxing jurisdiction would be unable to meet its bond payment obligations after the proposed reduction, waiver, or suspension, the local taxing jurisdiction shall notify the board of county commissioners or city council. Finally, the act requires a treasurer to advance property tax payments to local taxing jurisdictions to assist the local taxing jurisdictions in the payment of bonded indebtedness payments and monthly operation costs, if the local taxing jurisdiction submits a letter to the board of county commissioners of the county or the city council of the city and county that contains the local taxing jurisdiction. (Note: This summary applies to this bill as enacted.)
The concurrent resolution creates a state income tax credit for taxpayers who participate in the at-home instruction of a child that either receives at-home instruction through a homeschool program or is enrolled in a school district, a school operated by a board of cooperative services, a charter school, an institute charter school, a private school, or the Colorado school for the deaf and the blind and receives remote instruction from the school district, board of cooperative services, charter school, institute charter school, private school, or the Colorado school for the deaf and the blind. The amount of the credit is either: $500 for each child who receives at-home instruction for more than 80 but less than 160 days during a tax year; or $1,000 for each child who receives at-home instruction for at least 160 days during a tax year. The credit may be carried forward for 3 years but not refunded. (Note: This summary applies to this concurrent resolution as introduced.)
The concurrent resolution authorizes the governor to declare a state of disaster emergency that continues for up to 30 days. At the end of 30 days, if the governor has not previously terminated the state of disaster emergency, it automatically terminates unless extended by the general assembly. To extend a state of disaster emergency, the general assembly, prior to the date of automatic termination, must adopt a joint resolution passed by a two-thirds majority of each house. The joint resolution must specify the length of time for which the state of disaster emergency is extended and does not require approval by the governor. If the general assembly has not extended the state of disaster emergency before the date of termination and is not in session as of the date of termination, the governor may call the general assembly into special session to extend the state of disaster emergency. The governor may terminate the state of disaster emergency before the date to which it is extended, and the general assembly may adopt subsequent joint resolutions to further extend the state of disaster emergency if not previously terminated by the governor.(Note: This summary applies to this concurrent resolution as introduced.)
Water Resources Review Committee. The bill requires the state engineer to employ a minimum of 4 water well inspectors in the state's water well inspection program. The bill requires the state board of water well construction and pump installation contractors, on or before November 1, 2020, to promulgate rules for identifying high-risk water wells that should be prioritized for inspection. Thereafter, the state engineer shall use the rules to identify high-risk water wells and shall prioritize the inspection of high-risk water wells. The bill clarifies that money in the well inspection cash fund shall be appropriated to and expended by the state engineer only for the well inspection program. (Note: This summary applies to this bill as introduced.)
Section 1 of the bill requires a department to annually submit a report of all unfunded programs (report) to staff of legislative council (staff) along with a SMART Act report. An "unfunded program" is defined as any program, service, study, or other function that a department is required or permitted by law to undertake, but for which the department has not received an appropriation or money from any other source for the last 6 fiscal years. Staff will provide the report to the applicable SMART Act joint committee of reference and a compilation of the reports to the statutory revision committee. The department is required to include the report in its SMART Act presentation to the joint committee of reference. Section 2 authorizes the statutory revision committee to recommend legislation to repeal an unfunded program included in the report.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Water Resources Review Committee. The bill declares that new technologies, such as blockchain, telemetry, improved sensors, and advanced aerial observation platforms, can improve monitoring, management, conservation, and trading of water and enhance confidence in the reliability of data underlying water rights transactions. To advance the potential use of these new technologies, the bill: Authorizes and directs the university of Colorado and Colorado state university , in collaboration with the Colorado water institute at Colorado state university, to conduct feasibility studies and pilot deployments of these new technologies to improve water management in Colorado; and Appropriates $40,000 $20,000 to each university from the general fund, contingent on the university of Colorado's universities' receipt of a matching $40,000 in gifts, grants, and donations, for the purpose of funding the studies and pilot programs. (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 requires an individual or entity to notify the statewide notification association of all owners and operators of underground facilities of its intent to engage in excavation so that any underground facilities, such as water and sewer pipes, gas lines, and electric or cable lines, that the excavation might affect can be located and marked before excavation begins. Underground facilities are often located beneath county gravel and dirt roads, normally at a depth of at least 18 inches below the road surface. Counties maintain the profile and surface condition of such county roads and county road rights-of-way by engaging in routine and emergency maintenance activities that do not disturb more than 6 inches in depth. These maintenance activities currently trigger the excavation notification requirement, and the related requirement that the location of underground facilities be marked, even though they occur above the levels where underground facilities are located. To prevent such activities from triggering the excavation notification requirement, the bill specifies that "excavation" does not include routine or emergency maintenance of right-of-way on county-owned gravel or dirt roads performed by county employees that: Does not lower the existing grade or elevation of the road, shoulder, and ditches; and Does not disturb more than 6 inches in depth during maintenance operations.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
The act implements the recommendation of the department of regulatory agencies' 2019 sunset review and report concerning the Colorado kids outdoors advisory council by repealing the council. (Note: This summary applies to this bill as enacted.)
