For fiscal year 2021-22 and any subsequent fiscal years while increased reimbursements and payments associated with the federal public health emergency related to the COVID-19 pandemic are still available, the act specifies that:If a provider or a school district submits a certification of public expenditure pursuant to federal law, the provider or school district shall receive federal matching funds in the amount of 50% of the amount certified, and any federal financial participation in excess of 50% of the amount certified must be transferred to the general fund for the medical assistance program; The amount of increased federal financial participation in excess of 50% generated from appropriations out of the healthcare affordability and sustainability fee cash fund must be used to offset other general fund appropriations for the medical assistance program; The amount of increased federal financial participation in excess of 50% for reimbursements and payments must be transferred from the medicaid nursing facility cash fund to the general fund for the medical assistance program expenditures; and The appropriation to the university of Colorado for fee-for-service contracts for health services is reduced by the amount of federal financial participation that exceeds 50%. The act adjusts the 2021-22 long bill appropriations as follows:The general fund appropriation for medical services premiums is decreased by $57,330,334; The appropriation for medical services premiums is reduced by $10,231,185 from reappropriated funds received from the department of higher education; The appropriation for medical services premiums is increased by $57,330,334, from fund the healthcare affordability and sustainability fee cash fund from the medicaid nursing facility cash fund; and The decrease of the appropriation of $10,231,185 is based on the assumption that the anticipated amount of federal funds received for the 2021-22 state fiscal year by the department of health care policy and financing for medical services premiums will decrease by $13,127,686. The act adjusts the 2021-22 long bill appropriations to the department of higher education as follows:The general fund appropriation for fee-for-service contracts with state institutions for specialty education programs is decreased by $10,231,185; and The appropriation for the regents of the university of Colorado is reduced by $10,231,185.(Note: This summary applies to this bill as enacted.)
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On June 1, 2022, the state treasurer is required to transfer $100 million from the marijuana tax cash fund to the public school capital construction assistance fund (BEST fund).(Note: This summary applies to this bill as enacted.)
Under the Taxpayer's Bill of Rights and the implementing legislation, the state is required to maintain an emergency reserve to be used for declared emergencies (state emergency reserve). The state may use the state emergency reserve for declared emergencies only.The act designates the cash and capital asset that constitute the state emergency reserve for the 2021-22 fiscal year. It also creates the state emergency reserve cash fund (fund) to be some or all of the state emergency reserve. On June 30, 2021, the state treasurer is required to transfer $101 million from the general fund and $100 million from the controlled maintenance trust fund to the fund. If money from any fund that is designated as part of the state emergency reserve is expended for a declared emergency and the state subsequently receives reimbursement for the expenditure, then the bill requires the state treasurer to deposit the reimbursement into the fund that was the source for the expenditure.(Note: This summary applies to this bill as enacted.)
The act amends provisions concerning students in out-of-home placement that mandate cooperation between schools and county departments of human or social services (county departments) relating to education. Specifically, the act:Amends the definition of "student in out-of-home placement" to align with those students in custody of county departments; Streamlines billing practices for transportation services provided to students in out-of-home placement by requiring the use of invoices and forms approved by both the department of education and the state department of human services; and Authorizes school districts and the state charter school institute in establishing transportation plans with county departments, as required by law, to establish transportation plans by region or through a board of cooperative services.(Note: This summary applies to this bill as enacted.)
House Bill 00-1351, enacted in 2000, removed the provision permitting a child care contribution income tax credit for an in-kind contribution. Accordingly, the act removes all references in the statute to an in-kind contribution. The act also repeals an obsolete provision that was only applicable to the income tax year that commenced on or after January 1, 1999, but prior to January 1, 2000.(Note: This summary applies to this bill as enacted.)
All of the current law sections presented in the act provide sales tax exemptions for specific items. None of the sales tax exemptions in the act authorize corresponding use tax exemptions. As a result, an item could conceivably become subject to use tax the instant the tax-exempt sale occurs. Most statutory sales tax exemptions have corresponding use tax exemptions to prevent this. Consequently, the act addresses defects in statute by clarifying that an item that is subject to a sales tax exemption is actually exempt from both sales and use tax and makes those statutory sections compatible with the fundamental principles of use tax and Colorado supreme court decisions on the subject.(Note: This summary applies to this bill as enacted.)
The act establishes a "discharged LGBT veteran" status for the purposes of Colorado law. A person is a discharged LGBT veteran if the person was discharged from the armed services due to:The person's sexual orientation, gender identity, or gender expression; Statements, consensual sexual conduct, or consensual acts relating to sexual orientation, gender identity, or gender expression unless the statements, conduct, or acts are prohibited by the uniform code of military justice on grounds other than the person's sexual orientation, gender identity, or gender expression; or The disclosure of statements, conduct, or acts relating to sexual orientation, gender identity, or gender expression that were prohibited by the armed services at the time of discharge. A person who received a dishonorable discharge, bad conduct discharge, or, if the person was an officer, a dismissal from the armed services is not eligible to be a discharged LGBT veteran.Pursuant to a process established by the division of veterans affairs, the board of veterans affairs determines whether a person qualifies as a discharged LGBT veteran. This determination does not change the veteran's official character of discharge on the veteran's discharge paperwork, nor does it affect a person's eligibility for federal veterans programs or benefits. The act amends various existing state programs and benefits to make a discharged LGBT veteran eligible for those programs and benefits.(Note: This summary applies to this bill as enacted.)
A board of county commissioners is authorized to require the registration of businesses in the unincorporated portions of the county.(Note: This summary applies to this bill as enacted.)
The 2020 general appropriation act is amended to balance and make adjustments to the total amount appropriated to the department of corrections. The general fund portion of the appropriation is increased and the cash funds, reapproprated funds and federal funds portions are decreased.(Note: This summary applies to this bill as enacted.)