Sen. Mike Weissman

Beginning July 1, 2025, the act requires a municipality that prosecutes an act of domestic violence and that contracts directly with one or more defense attorneys to provide counsel to indigent defendants to ensure that the municipality's contract does not use a fixed or flat-fee payment structure for indigent defense services. The act requires the municipal court to instead use the same payment structure and rates that are paid by the state of Colorado to attorneys or other interdisciplinary team members under contract with the office of alternate defense counsel and consistent with chief justice directive 04-04. APPROVED by Governor June 6, 2024 EFFECTIVE July 1, 2025(Note: This summary applies to this bill as enacted.)

The act modifies the "Property Tax/Rent/Heat Credit Rebate" (PTC),which is available to qualifying seniors and individuals with a disability who earn income below a threshold amount and who pay real property tax, or a tax equivalent through rent, or heat or fuel expenses, or an equivalent through rent, by: Merging the separate statutory sections that provide the PTC for assistance in the payment of real property tax and provide the PTC for assistance in the payment of heat or fuel expenses into a single statutory section; Updating certain dollar values used to calculate the PTC to their current levels; and For tax years commencing on or after January 1, 2025, allowing the PTC only to qualifying seniors. Qualified individuals with a disability for tax years commencing on or after January 1, 2025, are allowed an income tax credit. Eligibility with respect to disability mirrors the eligibility as it exists under current law for the PTC. The income tax credit is allowed in the following amounts: $1,200 for a qualified individual filing a single return with federal adjusted gross income less than or equal to $10,000 or for 2 qualified individuals, or a qualified individual and a nonqualified individual, filing a joint return with federal adjusted gross income less than or equal to $16,000; $1,000 for a qualified individual filing a single return with federal adjusted gross income between $10,001 and $12,500 or for 2 qualified individuals, or a qualified individual and a nonqualified individual, filing a joint return with federal adjusted gross income between $16,001 and $20,000; $800 for a qualified individual filing a single return with federal adjusted gross income between $12,501 and $15,000 or for 2 qualified individuals, or a qualified individual and a nonqualified individual, filing a joint return with federal adjusted gross income between $20,001 and $24,000; $600 for a qualified individual filing a single return with federal adjusted gross income between $15,001 and $17,500 or for 2 qualified individuals, or a qualified individual and a nonqualified individual, filing a joint return with federal adjusted gross income between $24,001 and $28,000; and $400 for a qualified individual filing a single return with federal adjusted gross income between $17,501 and $20,000 or for 2 qualified individuals, or a qualified individual and a nonqualified individual, filing a joint return with federal adjusted gross income between $28,001 and $32,000. The department of revenue must adjust the amounts of the credit and the amounts of adjusted gross income annually for inflation. An individual who is both a qualifying senior and a qualified individual with a disability and meets the eligibility requirements to claim both the income tax credit and the PTC can only claim one or the other in the same income tax year. APPROVED by Governor June 6, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

Section 2 of the act reinstates a refundable income tax credit (credit) that was available for the income tax year commencing on January 1, 2022, so that the credit is available for the income tax year commencing on January 1, 2024, and is available in a different amount to joint-filers. The credit is for a qualifying senior, which means a resident individual who: Is 65 years of age or older at the end of 2024; Has federal adjusted gross income (AGI) that is less than or equal to $75,000 if filing a single return, or less than or equal to $125,000 if filing a joint return; and Has not claimed the senior property tax exemption for the 2024 property tax year. The amount of the credit is: $800 for a qualifying senior filing a single return with federal AGI that is $25,000 or less. For every $500 of federal AGI above $25,000, the amount of the credit is reduced by $8. $800 for 2 taxpayers filing a joint return with federal AGI that is $25,000 or less. For every $500 of federal AGI above $25,000, the amount of the credit is reduced by $4. $400 for each taxpayer, in the case of 2 taxpayers who share the same primary residence and who may legally file a joint return but actually file separate returns, if both taxpayers claim the credit. For every $500 of federal AGI above $25,000, the amount of the credit is reduced by $4. Notwithstanding the income-based reductions in the allowable credit amount, a taxpayer who also qualifies for a property tax and rent assistance grant or heat assistance grant during calendar year 2024 is eligible to receive the full credit amount. Section 1 of the act requires the property tax administrator to provide reports from counties related to taxpayers who are eligible for and actually claim the senior property tax exemption. APPROVED by Governor June 6, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The act prohibits price gouging in the provision of or offer to provide rent-based housing during a disaster period and within the designated disaster area if the disaster declaration specifically declares a material decrease in residential housing units. A violation of the act is an unfair and unconscionable act or practice. APPROVED by Governor June 5, 2024 EFFECTIVE June 5, 2024(Note: This summary applies to this bill as enacted.)

The act repeals the following infrequently used tax expenditures: The catastrophic health insurance income tax deduction (sections 2 and 3 of the act); The non-resident disaster relief worker income tax subtraction (sections 4, 5, and 6); The medical savings account income tax deduction (sections 7, 8, 9, and 10); The childcare facility investment income tax credit (section 11); The school to career expenses income tax credit (section 12); The Colorado works program employer income tax credit (section 13); The income tax credit for purchase of uniquely valuable motor vehicle registration numbers (section 14); The low-emitting vehicles and commercial vehicles used in interstate commerce sales and use tax exemptions (sections 15, 16, 17, and 18); The biotechnology sales and use tax refund (sections 19 and 20); The rural broadband equipment sales and use tax refund (section 21); The first time home buyer savings account income tax deduction (sections 22, 23, 24, and 25); The aircraft gasoline and special fuel tax exemption (section 26); and The cigarette and tobacco bad debt tax credit for cigarette and tobacco wholesalers, distributors, and retailers that write off bad cigarette and tobacco tax debts (sections 27 and 28). The act also modifies several tax expenditures as follows: Section 29 of the act eliminates the requirement that the executive director of the department of revenue present the tax profile and expenditure report to the finance committees of the house of representatives and the senate; Section 30 clarifies that the purpose of the college tuition program income tax deduction is to create additional incentives for saving for college tuition not already created by other state or federal law and allows the wildfire mitigation deduction for tax years commencing before January 1, 2025, rather than for tax years commencing before January 1, 2026; Section 31 increases the maximum amount of a health-care preceptor income tax credit from $1,000 to $2,000, allows for a maximum of 3 credits per income tax year, and increases the maximum aggregate amount of the credit awarded to any one taxpayer from $1,000 to $6,000 for any income tax year; Section 32 changes the maximum amount a taxpayer may claim for the wildfire hazard mitigation income tax credit to $1,000 per income tax year for income tax years commencing on or after January 1, 2025, but prior to January 1, 2028. Section 33 requires a local government and a nonprofit to file an informational tax return as prescribed by the executive director of the department of revenue (informational tax return) rather than a corporate tax return when claiming an alternative transportation options income tax credit; Section 34 requires a local government and a nonprofit to file an informational tax return when claiming a conservation easement income tax credit; Section 35 requires a local government and a nonprofit to file an informational tax return when claiming an income tax credit for environmental remediation of contaminated land; On and after January 1, 2025, sections 36 and 37 exempt from sales and use tax the sale, storage, usage, or consumption of a modular home or any closed panel system utilized in construction of a factory-built residential structure; Section 38 states that the purpose of the renewable energy source sales and use tax exemption is to create additional incentives for developing renewable energy projects not already created by other state or federal law; Section 39 repeals detailed required reporting for enterprise zone tax credits; Section 40 extends the employer alternative transportation for employees tax credit until January 1, 2027; and Section 41 makes the income tax credit for employer expenditures for alternative transportation options for employees available through the 2026 income tax year, rather then through 2024 income tax year. APPROVED by Governor June 4, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The act makes the following changes to the state auditor's procedures for evaluating state tax expenditures: Requires the state auditor deliver and post evaluation reports on June 30 instead of September 15; Allows the state auditor to evaluate new tax expenditures in accordance with the state auditor's schedule; Allows the state auditor to use discretion in deciding whether to reevaluate a tax expenditure if there have been substantial changes to the tax expenditure; Eliminates the evaluation requirement for tax expenditures that are on the state auditor's schedule for evaluation but have been repealed or will repeal within one year of the evaluation; Requires the state auditor to make the state auditor's best effort to prepare the evaluation report for tax expenditures that are in effect for 3 years or less using the best available data; Allows the state auditor to modify the schedule for evaluating tax expenditures in consideration of timing for when sufficient data may be available to evaluate the tax expenditure; and Requires the office of the state auditor to present its tax expenditure evaluation reports to the task force concerning tax policy (task force) upon request by the task force. The act also requires that the state auditor annually study and evaluate federal tax law, including changes, that may significantly impact the state's tax base and prepare a report with the state auditor's findings by June 30, 2025, and by June 30 of each year thereafter. The act requires the legislative oversight committee concerning tax policy (committee) to consider the policy considerations set forth in the state auditor's annual report concerning federal tax law in addition to the policy considerations set forth in the state auditor's tax expenditure evaluations. The state auditor is required to present to the task force the annual report concerning federal tax law upon request by the task force. Additionally, the act allows for the committee to request that the state auditor evaluate specific tax expenditures for the next year's evaluation report notwithstanding when the tax expenditure might otherwise be evaluated according to the state auditor's schedule. The committee may additionally request that the state auditor perform specific and discrete research and analysis tasks. The act also extends the committee and the task force until December 31, 2031. APPROVED by Governor June 4, 2024 EFFECTIVE June 4, 2024(Note: This summary applies to this bill as enacted.)

The act extends the human trafficking council for 7 years. Under current law, members of the human trafficking council serve without compensation. The act requires appointed survivor council members receive an hourly rate for time attending council meetings not to exceed 8 hours per meeting at the expert witness rate. The existing address confidentiality program allows victims of domestic violence, sex offenses, and stalking and persons involved in the provision of reproductive health care to use a substitute address for purposes of public records and confidential mail forwarding. The act adds victims of human trafficking as persons who can use the address confidentiality program. The act allows an individual convicted of a crime that is not subject to the "Victim Rights Act" to motion the court to vacate the conviction if the crime was committed as a result of the individual being a victim of human trafficking. A court uses a clear and convincing evidentiary standard to determine whether to order the conviction vacated. For the state fiscal year 2024-25, the act appropriates $266,826 from the general fund to the department of public safety for use by the division of criminal justice to implement the act. APPROVED by Governor May 31, 2024 EFFECTIVE May 31, 2024(Note: This summary applies to this bill as enacted.)

The act adds transgender identity to the classes identified in bias-motivated crimes and harassment. The act redefines sexual orientation for purposes of bias-motivated crimes as a person's orientation toward sexual or emotional attraction and the behavior or social affiliation that may result from the attraction. APPROVED by Governor May 31, 2024 EFFECTIVE July 1, 2024(Note: This summary applies to this bill as enacted.)

The act changes the effective date of the creation of the new twenty-third judicial district from January 7, 2025, to January 14, 2025, to coincide with the date that the district attorney of that district will be sworn in. To facilitate the creation of the new judicial district, the act authorizes the operations and employees of the eighteenth judicial district to be divided into 2 distinct units. APPROVED by Governor May 24, 2024 EFFECTIVE May 24, 2024(Note: This summary applies to this bill as enacted.)

The act creates the purple star school program (program) in the department of education (department). The purpose of the program is to designate schools of a school district, district charter schools, institute charter schools, or boards of cooperative services (public schools) that provide services and supports to military-connected students and their families to help mitigate the academic and social-emotional challenges they may face as a result of frequent moves, new schools, parental deployments, and different social circles and experiences. The department is required to create: An application for a public school to apply for a purple star school designation; A rubric to measure whether a public school qualifies for a purple star school designation; and A timeline for a public school to apply for and to renew the purple star school designation. The department shall designate a public school as a purple star school if the public school applies and qualifies for the designation. To qualify as a purple star school, a public school shall: Designate a staff member as a military liaison; Create and maintain on the public school's website an accessible web page that includes resources for military-connected students and their families; Establish and maintain a student-led transition program that assists military-connected students who are relocating to the public school; Offer professional development for educators and staff on issues related to military-connected students; and Offer at least one of the following initiatives: A public school resolution published on the public school's website showing support for military-connected students and their families; Celebrations in April and November to recognize military children and military families, with associated events hosted by the public school; A partnership with a local military installation that facilitates opportunities for military members to volunteer on the public school's campus, speak at a public school assembly, or host a field trip; or Student-driven clubs and groups that show community-family engagement for military-connected students and their families. During the first week of April each year, the governor, or the governor's designee, shall recognize each purple star school and present the purple star schools with a certificate. A purple star school designation is valid for 3 years. For the 2024-25 state fiscal year, the act appropriates $33,247 to the department to implement the program. APPROVED by Governor May 18, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)