The act creates the behavioral and mental health excise tax cash fund that is designated to hold money received from the firearm and ammunition excise tax (Proposition KK) for certain behavioral health-related purposes. Current law requires $8 million that is received from Proposition KK to be transferred to the behavioral and mental health cash fund. The act requires this money to instead be transferred to the behavioral and mental health excise tax cash fund. The act requires the state treasurer to transfer the Proposition KK money in the behavioral and mental health cash fund to the behavioral and mental health excise tax cash fund. Current law repeals the behavioral and mental health cash fund on July 1, 2032. The act changes the repeal date to July 1, 2027. (Note: This summary applies to this bill as enacted.)
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The act codifies the federal "Indian Child Welfare Act of 1978" into state law as the "Colorado Indian Child Welfare Act" (CO-ICWA) and provides additional protections for Indian children and children known or determined to be Indian children under state law. (Note: This summary applies to this bill as enacted.)
The act creates 2 income tax subtractions for income tax years commencing on or after January 1, 2027, but before January 1, 2038. The first subtraction is for an amount equal to state capital gains that are realized by a taxpayer, who is the owner of a qualified business, during the taxable year for the conversion by an increment of at least 20% ownership to a qualified employee-owned business. The taxpayers that are eligible for this subtraction are the same taxpayers that would be eligible for the tax credit for conversion costs for employee business ownership. The total amount of capital gains that a taxpayer may subtract is set by and may be annually adjusted by the Colorado office of economic development (office), and is required to be posted on the office's website. The second subtraction is allowed to worker-owned cooperatives in an amount equal to the worker-owned cooperative's federal taxable income for the tax year not to exceed $1 million. The act also makes changes to the tax credit for conversion or expansion costs for employee business ownership (credit), which has been available through income tax year 2026. The act extends the credit through income tax years commencing in 2031. The act also specifies that the aggregate amount of credits that can be claimed for each income tax year commencing on or after January 1, 2026, but before January 1, 2032, is $3 million. The act also increases the percentage of conversion or expansion costs that are eligible to be claimed for the credit from 50% to 75% beginning in tax year 2026 while maintaining the existing dollar caps for the different methods of conversion. Additionally, the act revises several definitions to expand eligibility for the credit and allows for qualified support entities, which are businesses or nonprofit organizations that provide services to businesses that qualify under the credit so that those businesses can convert or expand to employee ownership, to be eligible to receive the credit for up to 75% of the costs incurred for providing such support, not to exceed $167,000, including for staff salaries and benefits, marketing and outreach, and consulting and technical assistance. Support costs exclude any costs that are considered conversion or expansion costs that can be claimed in the credit for employee business ownership. (Note: This summary applies to this bill as enacted.)
Under the federal 340B drug pricing program (340B program), a covered entity, including certain hospitals, programs, and federally qualified health centers (covered entity), that serves patients with low income receives discounted outpatient drugs (340B drugs) from manufacturers that participate in the federal medicaid and medicare programs. Unless the receipt of 340B drugs is prohibited by the federal department of health and human services, the act prohibits a manufacturer, third-party logistics provider, or repackager in this state, or an agent, contractor, or affiliate of those entities, including an entity that collects or processes health information, from directly or indirectly denying, restricting, prohibiting, discriminating against, or otherwise limiting the acquisition of a 340B drug by, or delivery of a 340B drug to, a covered entity, a pharmacy contracted with a covered entity, or a location otherwise authorized by a covered entity to receive and dispense 340B drugs. The act also prohibits a manufacturer from directly or indirectly requiring a covered entity, a pharmacy contracted with a covered entity, or any other location authorized to receive 340B drugs by a covered entity to submit any health information, claims or utilization data, or other specified data that does not relate to a claim submitted to certain federal health care programs, unless the data is voluntarily furnished or required to be furnished under federal law. The act defines "340B savings" as the difference between the aggregated market rate costs and the aggregated acquisition costs for 340 B drugs. Certain hospital covered entities are prohibited from using 340B savings for certain purposes. A violation of the prohibitions in the act is an unfair or deceptive trade practice under the "Colorado Consumer Protection Act" (protection act), and the violator is subject to the enforcement provisions and penalties contained in the protection act. In addition, a person regulated by the state board of pharmacy (pharmacy board) that violates the provisions of the protection act may be subject to discipline by the pharmacy board against the person's license, certification, or registration, as well as other penalties. The act requires certain hospital covered entities to annually report to the department of health care policy and financing certain information concerning 340B savings and costs relating to providing charity care. (Note: This summary applies to this bill as enacted.)
The act establishes and modifies requirements related to the practice of veterinary medicine by a veterinary professional associate (VPA). In November 2024, voters in Colorado approved Proposition 129, which established the role of VPAs and permits VPAs, starting on January 1, 2026, to practice veterinary medicine under certain circumstances. The act specifies how an individual can register as a VPA in Colorado and clarifies the circumstances under which a VPA can practice veterinary medicine. The act clarifies that a VPA is only permitted to practice veterinary medicine under the supervision of a licensed veterinarian. A licensed veterinarian shall supervise no more than 3 VPAs who are practicing veterinary medicine at any one time. The act requires a licensed veterinarian and a VPA to enter into a mutual supervisory agreement before the licensed veterinarian and the VPA begin working together. The supervising licensed veterinarian may delegate the practice of veterinary medicine to the VPA if: The aspects of the practice are within the training, experience, and competency of the VPA; The practice of veterinary medicine delegated to the VPA is permitted under requirements of state law and board of veterinary medicine (board) rules; and The supervising licensed veterinarian and VPA are located at the same veterinary premises while practicing veterinary medicine, unless the VPA meets certain indirect supervision requirements. The act instructs the board to adopt rules regarding the practice of veterinary medicine by VPAs, including rules that: Require a VPA to practice veterinary medicine under an appropriate level of supervision by a licensed veterinarian; Determine clinical benchmarks that a VPA must meet in order to practice veterinary medicine under indirect supervision by a licensed veterinarian; Approve a nationally recognized VPA credentialing organization that requires a VPA to complete a university-approved VPA program that is approved by the board or a university-approved VPA program that is accredited by the nationally recognized credentialing organization, pass a VPA examination, and complete continuing education requirements; Provide guidance to supervising licensed veterinarians in their delegation of tasks to and supervision of VPAs; Determine a scope of practice for VPAs; Establish a registration fee for the registration of VPAs; and Determine continuing education requirements for VPAs. The board may also adopt rules establishing an equivalent registration pathway for a veterinary technician specialist to register as a VPA, which pathway considers the veterinary technician specialist's experience, education, and training as a substitute for the education requirements needed to register as a VPA and requires the veterinarian technician specialist to pass the same national credentialing exam as a VPA. The act requires a VPA to identify themself as a VPA to a client before practicing veterinary medicine on a patient. The act requires a licensed veterinarian to comply with certain restrictions when prescribing opioids and benzodiazepines. (Note: This summary applies to this bill as enacted.)
With regard to the family and medical leave insurance program (program), the act extends the duration of paid family and medical leave, up to an additional 12 weeks, for a parent who has a child receiving inpatient care in a neonatal intensive care unit. The act also changes the premiums financing the program benefits by extending the current premium amount, 0.9% of wages per employee, through 2025 and setting the premium amount for the 2026 calendar year at 0.88% of wages per employee. For each subsequent calendar year, the director of the division of family and medical leave insurance (director) is required set the premium on or before September 1 of the preceding year, in a manner such that: At the end of the year, the balance of the family and medical leave insurance fund (fund) is not less than 6 months' worth of projected expenditures from the fund required for performance of the functions and duties of the director; The volatility of the premium rate is minimized; and The premium amount does not exceed 1.2% of wages per employee.(Note: This summary applies to this bill as enacted.)
Current law gives a trial court judge 91 days from the day a conviction enters in a criminal case to order restitution, which is the monetary loss a victim suffers due to a defendant's criminal conduct, in a criminal case. The act grants the prosecuting attorney 63 days to submit restitution information to the trial court judge following a conviction if the information is not available on the day a conviction enters, and then grants the trial court judge an additional 63 days following the submission of restitution information to order restitution after it receives the information from the prosecuting attorney. The act applies to defendants sentenced on or after the act's effective date. (Note: This summary applies to this bill as enacted.)
The act implements the recommendations of the department of regulatory agencies (DORA) in its sunset review and report concerning the regulation of outfitters and guides by the division of professions and occupations (division) within DORA. Specifically, the act: Continues the regulation of outfitters and guides for 9 years, until 2034; Allows the director of the division to take disciplinary action against an owner of an outfitter entity regardless of the owner's ownership share percentage; Credits one-half of the money that is collected as fines to the general fund rather than to the division; Exempts motor carriers and third-party booking agencies from regulation under the outfitters act; Adds provisions prohibiting an individual from working as a guide or receiving or renewing a registration as an outfitter if the individual has a license or registration suspended or revoked by the division of parks and wildlife or by an agency of any member state of the "Wildlife Violator Compact" for a violation of a law concerning wildlife; and Repeals certain language concerning the punishment for a person that engages or offers or attempts to engage in activities as an outfitter without an active registration.(Note: This summary applies to this bill as enacted.)
The act removes the term "homosexuality" from the definition of sexual conduct in the sexually explicit materials harmful to children part of the "Colorado Criminal Code". (Note: This summary applies to this bill as enacted.)
The act changes the term "epinephrine auto-injector" to "emergency-use epinephrine" in order to encompass alternatives to injecting epinephrine as a means to treat anaphylaxis in school settings. (Note: This summary applies to this bill as enacted.)