Sen. Adrienne Benavidez

Legislative Oversight Committee Concerning Tax Policy. A farm close-out sale, which is a farmer's or rancher's sale by auction or private treaty of all tangible personal property used in carrying on the farming or ranching operations, is exempt from the sales and use tax. The bill excludes motor vehicles that are subject to registration requirements from a farm close-out sale.(Note: This summary applies to this bill as introduced.)

The act creates the legislative oversight committee concerning tax policy (committee) and the associated task force (task force).The committee is required to annually define in writing, no later than the second meeting of the year, the scope of tax policy to be considered for the committee and the task force. The committee is responsible for considering the policy considerations contained in the tax expenditure evaluations prepared by the state auditor. The committee is responsible for the oversight of the task force. The committee may recommend legislative changes that are treated as bills recommended by an interim legislative committee.The task force is required to study tax policy within its scope as annually defined by the committee and is required to develop and propose for committee consideration any tax policy and legislative recommendations.The task force is also authorized, with approval from the committee chair in consultation with the committee vice-chair, to provide evidence-based feedback on the potential benefits or consequences of a legislative or other policy proposal not directly affiliated with or generated by the task force, including any bill or resolution introduced by the general assembly that affects tax policy.(Note: This summary applies to this bill as enacted.)

The act allows an owner of special mobile machinery who regularly rents or leases the special mobile machinery and who pays specific ownership tax on a monthly basis in an amount equal to 2% of the rental or lease payments for the special mobile machinery to apply to the department of revenue for a registration exempt certificate. The department shall issue the certificate if:The department verifies that the owner regularly has 1,000 or more items of such special mobile machinery in the state; Each item of such special mobile machinery is clearly marked or painted in a manner that identifies it as being owned by the owner; Each item of such special mobile machinery bears a visible and readily identifiable unique identification number assigned by the owner; and Each item of such special mobile machinery bears a visible toll-free telephone number for the owner that can be used for verification of ownership. The owner of any item of special mobile machinery that is covered by a registration exempt certificate is required to pay, at the time during each calendar year in which specific ownership tax is first paid for the item, all fees and surcharges that would otherwise be paid at the time of registration; except that the owner is not required to pay any fee imposed for the purpose of covering the direct costs of license plates, decals, or validating tabs or the direct costs incurred by an authorized agent of the department of revenue in registering or issuing license plates, decals, or validating tabs for the item.(Note: This summary applies to this bill as enacted.)

The act requires the executive director of the department of labor and employment (executive director), in partnership with the director of the division of unemployment insurance, the office of the governor, and either the new American advisor in the department or the director of the office of new Americans (ONA), if established, to study the feasibility of establishing a contract with a nonprofit, third-party entity to administer a wage replacement program for individuals who are unemployed through no fault of their own and who are ineligible for regular unemployment benefits due to their immigration status. The executive director and the new American advisor or director of the ONA are required to submit recommendations to the governor and to the senate business, labor, and technology committee and the house of representatives business affairs and labor committee.$75,000 is appropriated to the department of labor and employment for the wage replacement program study.(Note: This summary applies to this bill as enacted.)

Under current law, the office of the child protection ombudsman (ombudsman) has a duty to receive complaints made by or on behalf of a child relating to the child protection system in order to investigate and seek resolution of the complaint. The act extends the scope of the ombudsman's duties to self-initiate impartial and independent investigations and ongoing reviews of the safety and well-being of unaccompanied immigrant children who live in a state-licensed residential child care facility (facility) and who are in the custody of the office of refugee resettlement of the federal department of health and human services. The ombudsman may seek resolution of such investigations and ongoing reviews by referring an investigation and ongoing review to the state department of human services (department) or the appropriate agency or entity and making a recommendation for action relating to the investigation and ongoing review of the facility. The ombudsman may request, review, and receive copies of information, records, or documents that the ombudsman deems necessary to conduct a thorough and independent investigation and ongoing review of the facility. The ombudsman shall report the results of the investigation and ongoing review in the ombudsman's annual report.The act requires the facility to notify the ombudsman and the department within 3 days after the arrival of an unaccompanied immigrant child.The act permits the department and the ombudsman to coordinate site visits to investigate and review a facility. The department and the ombudsman may share final reports based on their site visits.For the 2021-22 state fiscal year, $90,600 is appropriated from the general fund to the judicial department and provides 0.9 FTE for use by the office of the child protection ombudsman to implement the act.(Note: This summary applies to this bill as enacted.)

The act continues the functions of the sex offender management board until 2023.(Note: This summary applies to this bill as enacted.)

The act clarifies that it is unlawful for a person who is licensed as a retailer, display retailer, wholesaler, or exporter of fireworks to sell, offer for sale, expose for sale, possess with intent to sell, deliver, consign, give, or otherwise furnish fireworks outside the scope of what the license permits.The act amends requirements for an exporter to sell certain fireworks for transport in the purchaser's vehicle so that it is unlawful unless the purchaser displays to the exporter a valid motor vehicle driver's license and a valid wholesale, retail, or resale license number issued by a state or local authority located outside of Colorado. The exporter is required to record the motor vehicle driver's license number and the wholesale, retail, or resale license number.(Note: This summary applies to this bill as enacted.)

The act prohibits the use of American Indian mascots (mascots) by public schools, including charter and institute charter schools, and public institutions of higher education (public school) as of June 1, 2022. The act imposes a fine of $25,000 per month for each month that a public school continues to use a mascot after such date, payable to the state education fund.The prohibition does not apply to:Any agreement that exists prior to June 30, 2021, between a federally recognized Indian tribe (tribe) and a public school, although the tribe has the right and ability to revoke the agreement at any time; Any public school that is operated by a tribe or with the approval of a tribe and existing within the boundaries of the tribe's reservation; and The ability of a tribe to create and maintain a relationship or agreement with a public school that fosters goodwill, emphasizes education and supports a curriculum that teaches American Indian history, and encourages a positive cultural exchange. Any such agreement may allow any mascot that is culturally affiliated with the tribe, as determined at the discretion of the tribe's governing body. The Colorado commission of Indian affairs shall identify each public school in the state that is using an American Indian mascot and that does not meet the criteria for an exemption and post such information on the commission's website. In addition to posting such information on its website, the commission, in coordination with the department of education, shall notify the school district of a public school, and the charter school institute, identified by the commission of the requirements related to the use of American Indian mascots, as well as the penalty for continued used of such mascots.The act allows those schools that are using American Indian mascots to apply for state financial assistance for public school capital construction grants.(Note: This summary applies to this bill as enacted.)

Beginning with the 2021-22 academic year, the act requires a state institution of higher education (institution) to adopt a policy to offer in-state tuition classification to students who would not otherwise qualify for in-state tuition if the student is a federally recognized member of a federally recognized American Indian tribe with historical ties to Colorado, as designated by the Colorado commission of Indian affairs in partnership with history Colorado.The institution may count the student as a resident student for any purpose within the tuition classification statutes and for purposes of resident enrollment requirements. The student is eligible to apply for the Colorado opportunity fund stipend and state-funded financial aid, and may be eligible for private financial aid programs.(Note: This summary applies to this bill as enacted.)

Current law defines as a "covered facility" a stationary source of air pollutants that reported in its federal toxics release inventory filing at least one of the following amounts of the following "covered air toxics" in one year:For hydrogen cyanide, 10,000 pounds; For hydrogen sulfide, 5,000 pounds; and For benzene, 5,000 pounds. The act changes the definition of "covered facility" to include specific listed North American industry classification system codes and expands upon the requirements applicable to covered facilities by:Directing the air quality control commission to consider, at least every 5 years, adding new types of covered facilities and covered air toxics; Requiring that a covered facility's outreach to communities near the covered facility be conducted in the 2 most prevalent languages spoken in the communities; and Requiring covered facilities to conduct real-time fenceline monitoring of covered air toxics and to publicly report the results of the monitoring. The act also requires the division of administration in the department of public health and environment to:Establish notification thresholds for covered air toxics, the exceedance of which covered facilities must disclose to the affected community; and Conduct community-based monitoring of covered air toxics in areas near covered facilities and to publicly report the results, and authorizes the division to spend up to $800,000 from the general fund to buy a mobile air-quality monitoring van to use for community-based monitoring. The act appropriates $480,939 from the stationary sources control fund to the department of public health and environment to implement the act, of which $12,761 is reappropriated to the department of law for the provision of legal services to the department of public health and environment and $283,896 is reappropriated to the office of the governor for use by the office of information technology for the provision of information technology services for the department of public health and environment.(Note: This summary applies to this bill as enacted.)