The federal "Setting Every Community Up for Retirement Enhancement Act of 2019" expanded qualified distributions from a qualified state tuition program (529 account) to include expenses for fees, books, supplies, and equipment required for the participation of a designated beneficiary in certain apprenticeship programs. In light of these changes to federal law, the act amends Colorado law to clarify what qualifies as a qualified distribution from a 529 account for the purpose of determining state taxable income. The act allows expenses for fees, books, supplies, and equipment required for the participation of a designated beneficiary in certain apprenticeship programs to be treated as such a qualified distribution. (Note: This summary applies to this bill as enacted.)
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Currently, "United States Mountain Standard Time" (MST), defined in federal law as coordinated universal time minus 7 hours, is the standard time within Colorado. During the period of daylight saving time (i.e., the second Sunday in March to the first Sunday in November) time is advanced one hour. Federal law allows a state to stay on standard time year round, but does not currently allow a state to adopt daylight saving time year round. The act makes daylight saving time, defined as coordinated universal time minus 6 hours, the year-round standard time within the state. The change takes effect only if a federal law is enacted to allow states to remain on daylight saving time year round and at least 4 states in the MST zone, in addition to Colorado, enact legislation making daylight saving time the state's standard time throughout the year. (Note: This summary applies to this bill as enacted.)
The act creates a property tax exemption for mobile homes, which includes manufactured homes, that have an actual value of $28,000 or less. The act also eliminates the requirement that a county treasurer publish a notice in a newspaper of a sale of a mobile home, which includes a manufactured home, due to property taxes owed if: A distraint warrant has been delivered to the owner of the mobile home or to his or her agent; and The county treasurer publishes a notice of the sale on the treasurer's website. The act appropriates $833,193 from the general fund for the state share of districts' total program funding to offset the reduction in property tax revenue to school districts as a result of the property tax exemption. (Note: This summary applies to this bill as enacted.)
The act requires the executive director of the department of natural resources or the executive director's designee (executive director) to conduct a study as soon as practicable regarding the challenges for native pollinating insect populations, their associated ecosystems, and their health and resilience in the state. Based on the results of the study, the executive director is required to make recommendations: For the protection of native pollinating insects; and On how to develop education and outreach programming. On or before January 1, 2024, the executive director shall submit to the general assembly and the governor a report summarizing the study and the executive director's recommendations based on the study. The act appropriates $179,642 for state fiscal year 2022-23 from the general fund to the department of natural resources for implementation of the study. (Note: This summary applies to this bill as enacted.)
Under Colorado law, the public utilities commission (PUC) regulates transportation network companies, which are commonly known as ridesharing companies, and the services they provide to ensure that the services are provided in a safe manner and that the drivers are financially responsible. Prior to the act, ridesharing companies were exempt from regulation if they provided services to a school, a school district, the federal government, a state, a political subdivision of a state, or a tax-exempt entity. The act removes this exemption. The act also requires ridesharing companies that provide school-related services and are paid by a school or school district to: Enter into a contract that includes safety provisions for student transportation; Use a technology-enabled integrated solution that provides end-to-end visibility using the global positioning system for the transportation network company, the student's legal guardian, and the person that scheduled the ride; Ensure that each driver providing the service receives training in mandatory reporting requirements, safe driving practices, first aid and cardiopulmonary resuscitation, education on special considerations for transporting students with disabilities, emergency preparedness, and safe pick-up and drop-off procedures; and Not use a driver who has been convicted of or pled guilty or nolo contendere to certain offenses. The PUC is required to coordinate with the department of education to promulgate rules implementing minimum safety standards for transportation network companies when providing services provided under a contract with a school or school district. A ridesharing company must notify the commission, the school or school district, and the student's legal guardian of any safety or security incidents that involve providing services for students to or from a school, school-related activities, or school-sanctioned activities. The commission is directed to promulgate rules implementing this requirement. In addition, the rules must require a ridesharing company to report information related to driver background checks, insurance coverage, and data reporting, consistent with the type of service provided, as it relates to service for students. The PUC must review and, if necessary, update the rules once every three years. (Note: This summary applies to this bill as enacted.)
The act adds educators to the list of protected persons whose personal information may be withheld from the internet if the protected person believes dissemination of such information poses an imminent and serious threat to the protected person or the safety of the protected person's immediate family. Under current law, the "Colorado Open Records Act" (CORA) definition of "personnel file" does not include the specific date of an educator's absence from work. The act amends the CORA definition of "personnel file" to include the specific date of an educator's absence from work. (Note: This summary applies to this bill as enacted.)
The bill creates the student educator stipend program. The purpose of the student educator stipend program is to award stipend money to an eligible student to reduce the financial barriers of participating in required clinical practice as a student educator. An eligible student placed as a student educator in a 16-week academic residency may receive a stipend of $11,000, and an eligible student placed as a student educator in a 32-week academic residency may receive a stipend of $22,000. The bill also creates the educator test stipend program. The purpose of the educator test stipend program is to award stipend money to approved programs of preparation to reduce financial barriers for eligible students preparing for the assessment of professional competencies for licensure and each required endorsement area. The approved program of preparation shall distribute the stipend money to an eligible student to pay the fees and costs associated with the assessment of professional competencies, which may include travel and lodging costs. The bill creates the temporary educator loan forgiveness program. The purpose of the program is to pay the qualified loans of an educator who is hired for a hard-to-staff educator position. To qualify for the program, an educator must meet licensure requirements, enter the educator workforce on or after the 2019-20 state fiscal year and contract for a qualified position no later than the end of the 2021-22 state fiscal year, and be liable for an outstanding balance on a qualified loan. An educator who qualifies is eligible for up to $5,000 in loan forgiveness. The bill requires the department of education (department), in collaboration with the department of higher education, and institutions of higher education, the state board for community colleges and occupational education, and school districts, to create a recommend to the state board of education the standards and procedures necessary to implement the multiple measures approach to measure the professional competencies of an applicant for an initial teacher license, in addition to the assessments currently approved by the state board of education. The state board of education shall promulgate rules to establish the standards and procedures to measure professional competencies through the multiple measures approach.Current law allows the department to issue a temporary educator eligibility authorization to a person enrolled in an approved program of preparation for a special education educator license who has not yet met the requirements for the applicable initial educator license. The bill allows the department to issue a temporary educator eligibility authorization an interim authorization to a person enrolled in an approved alternative teacher preparation program who is seeking an alternative teacher license and meets the requirements for an alternative teacher license, except that the person has not yet met the requirements for the applicable initial educator license.For the 2022-23 state fiscal year, $52 million is appropriated to the department of higher education from the economic recovery and relief cash fund to be distributed to the following programs: $39 million for the student educator stipend program; $3 million for the educator test stipend program; and $10 million for the temporary educator loan forgiveness program. For the 2022-23 state fiscal year, $720,612 is appropriated to the department from the general fund to implement the purposes of the bill. (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 establishes a number of new programs concerning postsecondary career and education options for students, including: Establishing the postsecondary, workforce, career, and education grant program in the department of education (CDE) to provide grants to local education providers to improve the training of school educators and administrators, to support students and families in developing career and education plans for after high school, and to increase the number of students for whom applications for free financial aid are completed; Creating regional postsecondary and workforce readiness coordinators in CDE to train educators concerning financial aspects of postsecondary options; Updating the financial literacy resource bank to include more information and training concerning postsecondary financial aid; Creating $500 stipends for teachers who successfully complete financial aid training; Adding a requirement that public schools ensure students and families receive communication about available state and federal financial aid; Requiring the department of higher education (CDHE) to develop a tool kit and training to help schools and nonprofit organizations support students and families in completing postsecondary state and federal financial aid applications and to increase the number of students completing the financial aid forms; and Requiring CDHE to make certain improvements to streamline the Colorado application for financial aid. The act appropriates to CDE from the general fund: $1,150,000 for the postsecondary, workforce, career, and education grant and readiness program; and $475,000 for financial aid training stipends and resource bank. The act appropriates to CDHE from the general fund: $680,000 for a financial aid toolkit; $320,000 for financial aid assessment tool improvements; and $250,000 for Colorado commission on higher education and higher education special purpose program administration.(Note: This summary applies to this bill as enacted.)
The collegeinvest authority administers the achieving a better life experience (ABLE) savings program. Individuals who were declared disabled, as defined under federal law, before reaching 26 years of age are eligible to open an ABLE savings account. ABLE savings accounts under section 529A of the internal revenue code are modeled after section 529 college savings accounts, but, unlike those accounts, ABLE savings accounts may be used to save for many expenses related to an individual's disability without disqualifying the individual for certain federal benefits. The act modifies the administration and operation of these accounts in 2 ways. First, the act allows a person other than the individual with a disability to open an ABLE savings account for the individual and to have signature authority over that account. Second, the act prohibits the state from filing a claim against the ABLE savings account upon the account owner's death for outstanding payments due for qualified disability expenses. The act also modifies the tax benefits associated with an ABLE savings account for the 2023, 2024, and 2025 tax years. Under the act, a taxpayer may deduct from their federal taxable income for purposes of calculating their state taxable income certain contributions made to an ABLE savings account. Further, the act ensures that a taxpayer does not encounter tax recapture of any deductions claimed for these contributions when distributions are made from an ABLE savings account for qualified disability expenses. $44,517 is appropriated from the general fund to the department of revenue for the implementation of the act. (Note: This summary applies to this bill as enacted.)
Colorado law regulates the manufacturers, sellers, and installers of manufactured homes. This regulation includes requirements for the installation of manufactured homes, contract and disclosure requirements, and the registration, escrow, reimbursement, bonding, and inspections of the manufacturers, installers, and sellers. In addition, the state housing board (board) sets standards for the proper manufacture and installation of manufactured homes. The board consults with an advisory committee when promulgating rules. The act adds tiny homes, which are typically manufactured, to this regulation on substantially similar terms. This includes adding 2 representatives of the tiny home industry to the advisory committee. The board is given the duty to regulate foundations for manufactured homes, tiny homes, and factory-built structures where no construction standards otherwise exist. Manufacturers are required to meet bonding and escrow requirements, and standards are set for payment from the bond or escrow account. In addition to adding tiny homes to these provisions, the act addresses tiny home regulation in the following manner: The board must promulgate rules establishing specific standards for tiny homes. When a national or international standard is created, the board may use that standard. The board may modify these standards as necessary. The board must establish standards for connecting a tiny home to utilities, including water, sewer, natural gas, and electricity; A state electrical inspector or a local government may approve the connection of a tiny home for electric utility service if the tiny home is in compliance with applicable codes and standards for connection for electric utility service; A state plumbing inspector or a local government may approve the connection of a tiny home for water, gas, or sewer utility service if the tiny home is in compliance with applicable codes and standards for connection for water, gas, or sewer utility service; and Standards are set for promulgating rules governing tiny homes. If a tiny home is approved for connection to utilities through the process described above, the tiny home may be connected to the appropriate utilities. Current law governing the connection to each utility is amended to avoid conflicts with the process established in the act. Selling or installing a tiny home without complying with the act is declared a deceptive trade practice, which subjects a violator to damages in a lawsuit and civil penalties of: Up to $20,000 per violation; Up to $10,000 for violating a court order or injunction; and Up to $50,000 per violation if the victim is an elderly person. Colorado law regulates mobile home parks, including notice requirements, lease termination limits and requirements, security deposit regulations, entry fee prohibitions, antitrust prohibitions, selling fee prohibitions, kickback prohibitions, retaliation prohibitions, regulation of how and if park rules are established, a right of first refusal when the owner wants to sell the mobile home park, a peaceful enjoyment right, and remedy provisions. The act includes tiny homes under these provisions. Colorado law exempts manufactured homes from sales and use tax. The act adds tiny homes to this exemption. Tiny homes are classified as residential improvements for the purpose of property tax, which means the landowner will pay the lower residential tax rates on land that has a tiny home. To implement the act, $227,612 is appropriated from the general fund to the department of local affairs and $86,946 is appropriated from the division of professions and occupations cash fund to the department of regulatory agencies. (Note: This summary applies to this bill as enacted.)