Current law provides a film production incentive that allows a production company a performance-based cash rebate equal to 20%, or in the discretion of the director of the office of economic development a higher amount, of qualified Colorado expenditures for films, television, series, commercials, and video games produced in the state. The act: Restructures the film incentive program, from its current state as a cash rebate program into a refundable income tax credit (credit) for qualified production companies only for income tax years commencing on or after January 1, 2024, but before January 1, 2025, and only if there are at least $50 million of excess state revenues for state fiscal year 2023-24 that are required to be refunded above amounts being refunded by specified existing or future refund mechanisms. Specifies that the credit is not otherwise allowed for any such income tax year unless the general assembly, acting by bill, specifies a maximum aggregate amount of such tax credits that is allowed for that income tax year; and Requires the office of economic development and the office of film, televison, and media to jointly review the effectiveness of the credit and report the results of the review to the house of representatives finance committee and the senate finance committee, or their successor committees, no later than February 4, 2025. The act also reduces the state fiscal year 2023-24 long bill appropriation from the Colorado office of film, television, and media operational account cash fund to the office of the governor for use by economic development programs for Colorado office of film, television, and media by $282,417. APPROVED by Governor June 5, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
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The middle-income housing authority (authority) has the power to make and enter into contracts or agreements with public or private entities to facilitate public-private partnerships. The act clarifies this power of the authority to enter into public-private partnerships by specifying that: The affordable rental housing component of a public-private partnership is exempt from state and local taxation, and the authority must provide initial and ongoing notice to the local assessor of the exemption; A public-private partnership may include an agreement concerning commercial property in connection with an affordable rental housing project; A public-private partnership may provide for the transfer of the interest in an affordable rental housing project to an entity other than the authority; The authority may issue bonds to finance the affordable rental housing component in a public-private partnership; and Bonds issued by the authority may be payable from the revenue and assets of the affordable rental housing component of a public-private partnership or solely from the revenue or assets of the authority as current law requires. Additionally, the act expands the board of directors of the authority from 14 to 16 by adding 2 nonvoting members. The senate majority leader and the house majority leader will each appoint a member of the general assembly from their respective chambers to serve as the 2 new nonvoting members; except that, if the senate majority leader and the house majority leader are from the same political party, the house minority leader will appoint the member to the board of directors from the house. For the 2023-24 state fiscal year, $3,774 is appropriated from the general fund to the legislative department for use by the general assembly to implement the act. APPROVED by Governor June 2, 2023 EFFECTIVE June 2, 2023 (Note: This summary applies to this bill as enacted.)
The act creates the task force on the rights of Coloradans with disabilities (task force) in the Colorado civil rights commission. The task force shall create a minimum of 4 subcommittees to study and make recommendations on specific issues related to persons with disabilities: The rewrite subcommittee, which must study and make recommendations concerning the various issues related to the rewrite and modernization of the Colorado Revised Statutes concerning civil rights of persons with disabilities; The outdoors subcommittee, which must study and make recommendations related to the basic accessibility of outdoor spaces for persons with disabilities; The housing subcommittee, which must study and make recommendations related to the affordability, accessibility, and attainability of housing for persons with disabilities; and The government subcommittee, which must focus on basic physical and programmatic accessibility within state and local government. Minimum mandatory membership and reporting requirements are outlined for the task force and each subcommittee. The task force shall produce a final report, including recommendations, to submit to the governor and general assembly on or before January 30, 2025. For the 2023-24 state fiscal year, the act appropriates $289,568 from the general fund to the department of regulatory agencies for use by the civil rights division to implement the act. APPROVED by Governor May 25, 2023 EFFECTIVE May 25, 2023 (Note: This summary applies to this bill as enacted.)
The act requires the Colorado commission on criminal and juvenile justice (commission) to establish a task force to examine and make findings and recommendations to the commission concerning improving access to community corrections programs for persons convicted of misdemeanors. On or before July 1, 2023, the task force is required to create a report of its findings and submit it to the commission. (Note: This summary applies to this bill as enacted.)
The act requires the department of public safety (department) to improve the investigation of missing and murdered indigenous relative cases and address injustice in the criminal justice system's response to the cases of missing and murdered indigenous relative cases. The act lists specific duties for the department, including assisting with missing indigenous persons investigations and homicide cases involving indigenous victims; coordinating with federal, state, and local law enforcement agencies and with other states regarding missing or murdered indigenous persons cases; developing and facilitating training related to missing and murdered indigenous persons issues; and providing assistance to families of victims. The executive director of the department (executive director) may assign the duties to the department's divisions and offices, including the office of liaison for missing and murdered indigenous relatives created in the act. The department must publish on a public website information regarding missing and murdered indigenous persons. The act creates the office of liaison for missing and murdered indigenous relatives (office) in the department to serve as a liaison on behalf of the indigenous community on issues related to missing or murdered indigenous relatives and carry out duties assigned by the executive director. In carrying out its duties, the office is required to collaborate with the Colorado commission of Indian affairs; federally recognized tribes; state, local, and tribal law enforcement agencies; and indigenous-led organizations. A community volunteer advisory board (board) is established in the office to identify and advise the office on areas of concern regarding missing or murdered indigenous relatives and issues of collaborative efforts related to missing or murdered indigenous relatives. The executive director of the department appoints members to the board. The act requires peace officers to receive training concerning issues relating to missing or murdered indigenous persons. The peace officer standards and training board must work with the office to develop and facilitate the training. The act requires the Colorado bureau of investigation (bureau) to work with the office and federal, state, tribal, and local law enforcement agencies for the efficient investigation of missing or murdered indigenous persons. The bureau must operate a clearinghouse database on missing indigenous persons from Colorado and prepare an annual report on information about missing or murdered indigenous persons. The bureau is required to operate a missing indigenous person alert program. The act requires a law enforcement agency that receives a report of a missing indigenous person to notify the bureau within 8 hours of a report of a missing adult or within 2 hours of a report of a missing child. The act appropriates $497,250 to the department of public safety to implement the act, of which $15,982 is reappropriated to the department of personnel to provide fleet vehicles for the department of public safety. (Note: This summary applies to this bill as enacted.)
The act creates the "Infrastructure Investment and Jobs Act" cash fund (fund) and requires the state treasurer to transfer $80,250,000 to the fund. The money in the fund is subject to annual appropriation by the general assembly to the office of the governor (office) and to departments. Money in the fund is to be used, subject to approval by the governor, as the nonfederal matching funding necessary for the state or a local government to be eligible to receive federal approval and federal funds for certain categories of infrastructure projects allowed under the federal "Infrastructure Investment and Jobs Act". The office must establish a process for receiving, reviewing, and approving applications and awarding and distributing money from the fund. The office, as well as state departments receiving money from the fund, are subject to annual reporting requirements. $60 million is appropriated from the fund to the office and to a department, as defined in the act, for the 2021-22 state fiscal year, and any money appropriated and not expended prior to July 1, 2022, is further appropriated through the 2026-27 state fiscal year. (Note: This summary applies to this bill as enacted.)
The Colorado disability funding committee (committee) auctions Colorado motor vehicle license plate configurations to raise money for grants to assist persons with disabilities in accessing disability benefits and to fund new and innovative ideas that improve the quality of life and independence of persons with disabilities. Sections 1 through 5 and 13 of the act correct technical issues, consolidate statutory provisions, clarify the grant process, and clarify the license plate sales process in connection with the committee. Section 6 exempts the disability support fund, which supports the activities of the committee, from the limit on uncommited reserves in cash funds. Section 7 modifies the existing income tax credit for purchases of uniquely valuable motor vehicle registration numbers to specify that the amount of the credit allowed is 20% of the purchase price of the motor vehicle registration number. Sections 8 and 9 specify that the committee is authorized to spend money from the disabled parking education and enforcement fund (fund) for the existing purposes of the fund and to provide education regarding parking for persons with disabilities. Section 10 allows a person to reserve a license plate for which no motor vehicle has ever been registered if the person purchased the license plate configuration from the committee. Section 11 authorizes the department of motor vehicles to sell multiple historical license plate backgrounds to benefit the committee. In addition, section 11 makes clarifying changes regarding the administration of historic license plate background sales. Section 12 modifies the rehabilitation services that the department of labor and employment is currently required to provide at public cost without consideration of financial need. (Note: This summary applies to this bill as enacted.)
The act creates the statewide equity office (office) in the department of personnel. The office is charged with providing best practices, resources, and guidance for state agencies in offering equitable services to the residents of Colorado as well as providing an accepting and diverse environment for state employees. The act outlines the duties and responsibilities of the office. For the 2022-23 state fiscal year, the act makes the following general fund appropriations: $1,793,072 to the department of personnel for use by the executive director's office, of which: $324,064 is reappropriated to the department of human services; $194,878 is reappropriated to the department of revenue; $61,845 is reappropriated to the department of regulatory agencies; and $74,990 is reappropriated to the department of health care policy and financing, which amount is based on an assumption that the department of health care policy and financing will receive $74,990 in federal funds for the act's implementation.(Note: This summary applies to this bill as enacted.)
The act allows a taxpayer who operates in a strategic industry disproportionately impacted by the COVID-19 pandemic and who experienced significant financial hardship due to the COVID-19 pandemic to apply to the economic development commission (commission) for a 5-year extension of the allowable carry-forward period for unused Colorado job growth incentive tax credits and unused enterprise zone tax credits that would otherwise expire between January 1, 2021, and December 31, 2025; except that the tax credit for contributions to enterprise zone administrators to implement economic development plans is not eligible for the 5-year carry-forward extension. The act requires the commission, in consultation with the office of economic development, to establish a process for accepting, reviewing, and approving one-time applications by taxpayers for the extended carry-forward period on a first come, first served, rolling basis subject to taxpayers meeting certain eligibility requirements, which, in the commission's discretion, may include additional economic development commitments to the state. The act caps the total amount of tax credits allowed to be carried forward in the extended period at zero dollars for the first 2 years in the 5-year period, $10 million for the third year, and $15 million per year for the fourth and fifth years. $18,412 is appropriated from the general fund for the 2022-23 state fiscal year to the office of the governor for use by economic development programs. (Note: This summary applies to this bill as enacted.)