Current law prohibits a court from releasing a person on an unsecured personal recognizance bond without consent of the district attorney or unless the court imposes certain additional individualized conditions of release if the person is presently free on another bond of any kind in another criminal action involving a felony or a class 1 misdemeanor, has a record of conviction of a class 1 misdemeanor within 2 years or a felony within 5 years, has willfully failed to appear on bond in any case involving a felony or a class 1 misdemeanor charge in the preceding 5 years (collectively, persons accused of repeat or violent offenses). The bill removes the provisions regarding district attorney consent and additional conditions of release and prohibits a court from releasing a person accused of repeat or violent offenses on any unsecured personal recognizance bond. The bill adds to persons accused of repeat or violent offenses a person who is accused of committing a crime of violence and the court finds probable cause to believe that the person has committed the offense. Existing law requires any monetary condition of pre-trial release to be reasonable. The bill clarifies that for a person accused of repeat or violent offenses, a reasonable monetary condition is at least $7,500. (Note: This summary applies to this bill as introduced.)
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The bill allows a child who is participating in a nonpublic home-based educational program to receive the program by participating in a learning pod, which is defined as a group of children who receive educational services delivered by an adult who is selected by the parents of the participating children. If a child who receives a hope scholarship is participating in a learning pod, the child's parent may use the money received to pay the costs of participating in the learning pod.(Note: This summary applies to this bill as introduced.)
State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022. (Note: This summary applies to this bill as enacted.)
The act directs the office of information technology (office) to:Develop a centralized, statewide search interface for access to all agency rule-making that is highly visible on the state's main website and that meets various standards specified in the act; and Make the search interface available for use by June 30, 2022. The secretary of state and other state agencies are directed to provide access to the code of Colorado regulations, the Colorado register, and rule databases to the office to facilitate the development of the interface.The act appropriates $368,194 from the general fund to the office of the governor for use by the office. The act also appropriates $108,718 from the department of state cash fund to the department of state.(Note: This summary applies to this bill as enacted.)
Current law requires a bank to use a certified or licensed appraiser when including property in its financial balance sheet unless the property is initially valued at $250,000 or less. The act deletes the dollar-value limit and changes the exemption to a value consistent with federal requirements and established pursuant to rules of the state banking board.(Note: This summary applies to this bill as enacted.)
By enacting House Bill 19-1240 in 2019, concerning sales and use tax administration, the state codified the department of revenue's destination sourcing rule for state sales and use tax collection for sales and use taxes imposed by any statutory incorporated town, city, or county and for special districts. That bill allowed small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until 90 days after a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides. On April 1, 2021, the department of revenue issued a notice that the geographic information system is online and meets the requirements. Therefore, under current law, the small retailer exception to the sales tax destination sourcing rules will repeal on June 30, 2021.This act allows small retailers to source their sales to the business' location regardless of where the purchaser receives the tangible personal property or service until February 1, 2022.(Note: This summary applies to this bill as enacted.)
Commencing in 2021, and every year thereafter as part of the presentation by the department of local affairs (DOLA) to its legislative oversight committees in connection with its "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act" hearing, the act requires the division of housing (division) in DOLA to prepare a public report that specifies the total amount of money that:The division or the state housing board (board) was appropriated, awarded, allocated, or transferred from any federal, state, other public, or any private source during the prior fiscal year that may be used for the preservation or production of emergency or affordable housing; The division or the board has awarded from any federal, state, other public, or any private source during the prior fiscal year that may be used for the preservation or production of emergency or affordable housing; and The division or the board expended from state funding during the prior fiscal year on administrative costs associated with each funding source and the number of full-time employees supported by the funding source. The act identifies various items the report must address. The report must be posted on the division's website and shared with the board as well as DOLA's legislative oversight committees as part of its SMART Government Act hearing.(Note: This summary applies to this bill as enacted.)
The 2017 federal "Tax Cuts and Jobs Act" placed a cap of $10,000 on the amount of state and local taxes paid that an individual can deduct on their federal taxes. This limitation did not apply to C corporations. Consequently, businesses organized as pass-through entities like S corporations and partnerships pay increased taxes on business profits compared to C corporations because pass-through entities pay taxes on business profits at the individual (partner or shareholder) level.For income tax years commencing on or after January 1, 2022, the act allows pass-through entities to elect to pay their state income tax at the entity level so that the pass-through entity can claim an unlimited deduction at the federal level of state and local taxes paid; except that the election is only allowed in an income tax year where there is a limitation on the deductions allowed to individuals under section 164 of the internal revenue code.While this reduces federal taxable income for the pass-through entity, it does not reduce Colorado taxable income because, under current law, the individual and the partnership are required to add back any state and local taxes deducted at the federal level.The act adds an appropriation for the department of revenue to implement the taxpayer's election to pay their state income tax at the entity level.(Note: This summary applies to this bill as enacted.)
The act establishes a temporary youth mental health services program (program) in the office of behavioral health within the department of human services (department) to facilitate access to mental health services, including substance use disorder services, for youth to respond to identified mental health needs, including those needs that may have resulted from the COVID-19 pandemic. The program reimburses providers for up to 3 mental health sessions with a youth and may provide additional reimbursement subject to available money.As soon as practicable, but no later than August 1, 2021, the department is required to enter into an agreement with a vendor to create, or use an existing, website or web-based application as a portal available to youth and providers to facilitate the program.The program is repealed, effective June 30, 2022.The act appropriates $9,000,000 to the department of human services from the general fund to implement the act.(Note: This summary applies to this bill as enacted.)
The act continues for June 2021, July 2021, and August 2021 a temporary deduction from state net taxable sales for qualifying retailers in the alcoholic beverages drinking places industry, the restaurant and other eating places industry, and the mobile food services industry in the state in order to allow such qualified retailers to retain the resulting sales tax collected as assistance for lost revenue as a result of the economic disruptions due to the presence of coronavirus disease 2019 (COVID-19) in Colorado.The act also expands the definition of qualifying retailers to include those in the catering industry, the food service contractors industry, and the hotel-operated restaurant, bar, or catering service.(Note: This summary applies to this bill as enacted.)