The act expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado by creating 3 new education and experience pathways that may satisfy the requirements for CPA certification. The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; andObtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam. For each pathway, an applicant's work experience must:Meet the requirements set by the Colorado state board of accountancy (board) by rule;Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; andBe verified by an actively licensed CPA who meets board requirements. Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate. Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.(Note: This summary applies to this bill as enacted.)
Sponsored bills
The act creates new requirements and civil remedies beginning June 1, 2027, related to individuals under 18 years old (minors) who are featured in compensated content on online hosting platforms (online content). A minor is considered to be engaged in content creation work if, over a 12-month period, the following 3 criteria are met:At least 30% of a content creator's online content produced within a 30-day period includes the minor's likeness, name, or photograph;The number of views of the online content meets the online hosting platform's compensation threshold or the content creator receives $0.10 or more per view, including compensation from sponsorships; andThe content creator receives at least $40,000 in actual compensation from the online content. Content creators whose online content features a minor engaged in content creation work must maintain specific records, including:Proof of the minor's age;The total compensation generated; andThe total number of minutes the minor was featured in posts featuring online content. A content creator shall compensate a minor engaged in content creation work by setting aside a portion of the gross earnings into a trust account for the minor until the minor reaches the age of majority or is declared emancipated. A court may distribute money from the trust account to the minor before the minor reaches the age of majority or is declared emancipated upon petition from the trustee and a finding that the money will only be used for specific expenses that solely benefit the minor. An adult or an emancipated minor who was featured as a uniquely identifiable minor in a content creator's post featuring online content on or after June 1, 2027, may request that the content creator delete the post or remove the uniquely identifiable information. The content creator must comply with the request within 72 hours. If the content creator fails to comply after 30 days, the individual may sue for various types of relief, and the online hosting platform must review and take reasonable steps to remove the content unless certain exceptions apply. The act prohibits a person from financially benefiting from knowingly producing or distributing online content of a minor with the intent to sexually gratify or elicit a sexual response in the viewer. Exceptions apply for law enforcement, reporting unlawful activity, legal proceedings, and certain actions engaged in by online hosting platforms. Online hosting platforms are required to develop and implement a risk-based strategy to help mitigate risks related to the monetization of the intentional sexualization of known minors. A civil action may be filed on behalf of a minor for damages, including actual damages, punitive damages, and attorney fees, if a content creator fails to comply with specified provisions of the act.(Note: This summary applies to this bill as enacted.)
Under current law, a local education provider is required to ensure that a preschool or kindergarten student receives an individualized readiness plan (plan). The act makes it optional for local education providers to provide plans to students who demonstrate proficiency on specified assessment domains and the kindergarten reading assessment, unless the student's parent requests a plan. Under current law, a local education provider is required to annually provide information concerning assessments to students' parents. The act requires this written notice to include:The results of the student's specified assessment domains and kindergarten reading assessment;If applicable, information explaining that because of the student's assessment results, the local education provider is not required, and does not intend, to provide a plan for the student; andLanguage indicating that the student's parent may request a plan. Under current law, the department of education is required to submit an annual report to the education committees of the house of representatives and the senate concerning specified educational accountability requirements. One of the reporting requirements concerns the level of school readiness demonstrated by students enrolled in kindergarten. The act requires the department to report this information on a statewide basis and to disaggregate the information based on specific characteristics.(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.
Current law requires certain entities to file a clean energy plan (plan) to achieve an 80% decrease of greenhouse gas emissions caused by the entity's electricity sales in Colorado by 2030 relative to 2005 levels. Other entities may voluntarily choose to file a plan.Under current law, no later than March 31, 2026, an entity required to submit a plan may inform the division of administration (division) in the department of public health and environment in writing of challenges the entity is encountering or expects to encounter in achieving the 80% reduction of greenhouse gas emissions by 2030. The bill clarifies that an entity that has voluntarily submitted a plan may also inform the division of challenges the entity is encountering or expects to encounter in achieving the 80% reduction of greenhouse gas emissions by 2030. The bill also extends the deadline by which an entity must inform the division of challenges from March 31, 2026, to May 31, 2026.A cooperative electric association (association) exempted from regulation by the public utilities commission or a municipal utility (utility) that informs the division of challenges the association or utility is encountering or expects to encounter has until December 31, 2026, to submit to the division an updated plan with the earliest year, not later than 2040, that the association or utility expects to be able to achieve the 80% decrease of greenhouse gas emissions, relative to 2005 levels, without impairing the association's or utility's ability to maintain applicable electric reliability standards and without increasing the association's or utility's average annual electric rates greater than 1.5%.The bill prohibits the air quality control commission and the division from undertaking any action that impairs the association's or utility's ability to maintain applicable electric reliability standards or that increases the association's or utility's average annual electric rates greater than 1.5%.(Note: This summary applies to this bill as introduced.)
Under current law, an excise tax of 15% is levied and collected on the first sale or transfer of unprocessed retail marijuana by a retail marijuana cultivation facility, and a sales tax of 15% is imposed on sales of retail marijuana and retail marijuana products by a retailer. The bill lowers the excise tax to $1 per pound of unprocessed retail marijuana and replaces the 15% sales tax with a sales tax structure that is based on the content of intoxicating cannabinoids in retail cannabis products. The sales tax may be changed by an act of the general assembly but may not exceed 2 cents per milligram of total intoxicating cannabinoids until January 1, 2030, and 5 cents thereafter. The legislative council staff shall make projections based on the tax changes and propose adjustments to the joint budget committee in order to stabilize intoxicating cannabinoid tax revenue. If such a proposal is made, the joint budget committee may propose legislation to stabilize the tax revenue. Current law creates a bifurcated regulatory structure for marijuana and intoxicating hemp. The bill moves the testing and safety elements from the department of revenue to the department of public health and environment (department). The state licensing authority (authority) in the department of revenue is currently directed to adopt rules to, among other things, establish testing standards. The bill transfers these responsibilities from the authority to the department. Mandatory compliance testing requirements are shifted from throughout the supply chain to the point at which products are packaged for sale to or use by consumers. Mandatory compliance testing standards are set by a new reference laboratory, which will also conduct statewide off-shelf surveillance testing of intoxicating cannabis products. This means that the products are tested at the retail level where consumers may purchase them. The bill requires the following be made available for public inspection via an online portal:Adverse health reports, including the product manufacturer and basis for the report, with personally identifiable information related to the affected customers redacted; andTraceability information and testing results for intoxicating cannabis products transferred to a consumer, so that consumers may access and view product batches, manufacturers, cultivators, or retailers and the associated traceability or testing data. The bill requires marijuana product producers to be registered with the department and regulated in a like manner as other food manufacturers. The department may enforce labeling and content claim requirements and impose penalties for health- and labeling-related violations or refer violations to the authority for license discipline.(Note: This summary applies to this bill as introduced.)
Under current law, consumers in Colorado have a right to repair all digital electronic equipment, which could include equipment that is considered critical infrastructure. The bill exempts information technology equipment that is intended for use to be used in critical infrastructure from Colorado's consumer right to repair laws. Critical infrastructure is defined as a system or asset, whether physical or virtual, so vital to the United States that the incapacity or destruction of the system or asset would have a debilitating impact on security, national economic security, national public health or safety, or any combination of those matters. The bill authorizes the attorney general to review an exemption from Colorado's consumer right to repair laws for certain information technology equipment (equipment) that is intended to be used in critical infrastructure. In reviewing whether the equipment is exempt, the attorney general shall consider whether the equipment is actually intended to be used in a manner that qualifies as critical infrastructure and whether the equipment is sold under a business-to-business or business-to-government contract and not customarily sold in a retail setting. Any determination made by the attorney general regarding an exemption may be appealed by the manufacturer of the equipment.(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 enacts the 'Uniform Mortgage Modification Act', drafted by the Uniform Law Commission. The act provides that, in the event that a mortgage is modified:The mortgage continues to secure the obligation as modified;The modification does not affect the priority of the mortgage;A mortgage retains its priority regardless of whether a modification agreement is recorded; andThe modification is not a novation.(Note: This summary applies to this bill as enacted.)
Maddy summaryThis Senate Resolution officially designates April 2026 as National Donate Life Month in Colorado. The measure serves to raise public awareness about organ, eye, and tissue donation and honors the individuals who contribute to transplant programs. Additionally, the Senate will send a copy of this resolution to the Donor Alliance to support their outreach efforts.
Maddy summaryThis Senate Resolution designates April 2026 as Second Chance Month in Colorado to raise awareness about the challenges faced by individuals with criminal records. The measure highlights how legal restrictions and social barriers, known as collateral consequences, often prevent formerly incarcerated people from finding employment, accessing housing, and participating fully in society. By honoring the efforts of various community groups and government agencies, the resolution encourages citizens to support programs that help these individuals reintegrate and contribute to their communities. The bill does not change any laws or policies but serves as a symbolic gesture to promote public understanding and compassion for those seeking a fresh start. Copies of the resolution are sent to state and federal leaders, as well as relevant organizations, to further spread the message of redemption and second chances.