Sen. Iman Jodeh

The act expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado by creating 3 new education and experience pathways that may satisfy the requirements for CPA certification. The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; andObtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam.     For each pathway, an applicant's work experience must:Meet the requirements set by the Colorado state board of accountancy (board) by rule;Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; andBe verified by an actively licensed CPA who meets board requirements.     Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate.     Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.(Note: This summary applies to this bill as enacted.)

Beginning with the first regular session of the seventy-sixth general assembly, the act prohibits a member of the general assembly from holding any other elected offices while serving as a member of the general assembly, with the following exceptions:The member of the general assembly holds a special district elected office;The member of the general assembly has less than one year remaining in their term in another elected office at the time they take the oath of office of the general assembly;The member of the general assembly has less than one year remaining in their term in the general assembly at the time they take the oath of office of another elected office; orThe member of the general assembly is a senator who is in the middle of their term at the beginning of the first regular session of the seventy-sixth general assembly.(Note: This summary applies to this bill as enacted.)

The act creates new requirements and civil remedies beginning June 1, 2027, related to individuals under 18 years old (minors) who are featured in compensated content on online hosting platforms (online content).     A minor is considered to be engaged in content creation work if, over a 12-month period, the following 3 criteria are met:At least 30% of a content creator's online content produced within a 30-day period includes the minor's likeness, name, or photograph;The number of views of the online content meets the online hosting platform's compensation threshold or the content creator receives $0.10 or more per view, including compensation from sponsorships; andThe content creator receives at least $40,000 in actual compensation from the online content.     Content creators whose online content features a minor engaged in content creation work must maintain specific records, including:Proof of the minor's age;The total compensation generated; andThe total number of minutes the minor was featured in posts featuring online content.     A content creator shall compensate a minor engaged in content creation work by setting aside a portion of the gross earnings into a trust account for the minor until the minor reaches the age of majority or is declared emancipated. A court may distribute money from the trust account to the minor before the minor reaches the age of majority or is declared emancipated upon petition from the trustee and a finding that the money will only be used for specific expenses that solely benefit the minor.     An adult or an emancipated minor who was featured as a uniquely identifiable minor in a content creator's post featuring online content on or after June 1, 2027, may request that the content creator delete the post or remove the uniquely identifiable information. The content creator must comply with the request within 72 hours. If the content creator fails to comply after 30 days, the individual may sue for various types of relief, and the online hosting platform must review and take reasonable steps to remove the content unless certain exceptions apply.     The act prohibits a person from financially benefiting from knowingly producing or distributing online content of a minor with the intent to sexually gratify or elicit a sexual response in the viewer. Exceptions apply for law enforcement, reporting unlawful activity, legal proceedings, and certain actions engaged in by online hosting platforms. Online hosting platforms are required to develop and implement a risk-based strategy to help mitigate risks related to the monetization of the intentional sexualization of known minors.     A civil action may be filed on behalf of a minor for damages, including actual damages, punitive damages, and attorney fees, if a content creator fails to comply with specified provisions of the act.(Note: This summary applies to this bill as enacted.)

Maddy summaryThis bill proposes that Colorado lawmakers consider adding guaranteed lifetime income options to the state public employees' retirement defined contribution plan and voluntary savings plans. The measure aims to ensure public employees have access to a reliable income stream in retirement, similar to what is already available in the state's traditional defined benefit plan. By allowing workers to choose options that provide lifetime payouts, the bill seeks to improve retirement security and financial confidence for over 226,000 active public employees. The resolution encourages the General Assembly to study how these new options could help workers retire with dignity while maintaining the portability of their savings.

The act enacts the 'Uniform Mortgage Modification Act', drafted by the Uniform Law Commission. The act provides that, in the event that a mortgage is modified:The mortgage continues to secure the obligation as modified;The modification does not affect the priority of the mortgage;A mortgage retains its priority regardless of whether a modification agreement is recorded; andThe modification is not a novation.(Note: This summary applies to this bill as enacted.)

The act clarifies that municipal court defendants have a right to counsel and that municipal defense counsel have the same notice requirements, case information, and opportunity to meet with their clients as do state-level defense counsel. Current law prohibits paying indigent municipal defense counsel on a fixed or flat-fee payment structure if the municipality prosecutes domestic violence cases. The act applies the prohibition to all municipalities and allows a flat fee arrangement if the flat fee is the same or higher than a resulting fee based on hourly compensation.     Current law requires municipal court proceedings to be open to public observation. The act requires virtual observation for all in-custody proceedings and prompt resolution of municipal cases.(Note: This summary applies to this bill as enacted.)

If a mental health provider, substance use disorder provider, or psychiatric nurse (provider) has not submitted a claim for a period of at least 12 months, the act requires a commercial insurance carrier (carrier) to contact the provider to confirm the provider's participation in the carrier's provider network and to determine whether the provider is accepting new patients.     The act includes mental health providers, substance use disorder providers, and psychiatric nurses as providers who may participate in a carrier's provider network.     The act requires carriers to admit prelicensed providers into the carrier's network and to reimburse prelicensed providers for services rendered when provided under the supervision of a mental health provider, substance use disorder provider, or psychiatric nurse.     The act requires a clinical social worker to complete 3,000 hours of practice prior to licensure.(Note: This summary applies to this bill as enacted.)

Under current law, a political party must ensure that any person, upon request, is able to participate in a precinct caucus or a party assembly with the use of a video conferencing platform or alternative means of participation. The failure of any political party to make a reasonable effort to comply with these accessibility requirements constitutes discrimination on the basis of disability in a place of public accommodation.     The act clarifies that only a person who is otherwise eligible pursuant to statute to participate in a precinct caucus or a party assembly may request video conferencing or another alternative means of participation. The act also clarifies that a person who is subjected to a violation of a political party's duties regarding these accessibility requirements may file suit only against the central committee of the political party holding the caucus or assembly. An individual, including a member of the central committee of the political party or a volunteer for a political party, may not be held liable for a violation of these accessibility requirements. Upon a finding of a violation of these accessibility requirements, a court may require compliance with the applicable accessibility requirement and either actual monetary damages or a statutory fine of $3,500 for each violation.(Note: This summary applies to this bill as enacted.)

Beginning July 1, 2027, the act requires municipal jails to comply with existing jail data collection requirements, standards, and oversight.     The act requires a keeper of a municipal jail to release a pregnant person charged with a violation of a municipal ordinance from custody if jail staff have a reasonable belief the person is in labor unless remaining in custody is necessary for the health or welfare of the person. If the pregnant person in labor is not released, the use of restraints is prohibited during the labor, delivery, and postpartum recovery, and the jail staff shall make a written record that the labor, delivery, and postpartum recovery occurred at the jail and record the reason the pregnant person was not released from custody.     The act requires council members of a city that has a city jail to examine the jail's management and sufficiency at least once a year and allows the attorney general to conduct assessments of municipal jails to identify gaps and deficiencies based on the jail standards.     The act adds a nonvoting member who represents a municipality to the jail standards advisory committee.(Note: This summary applies to this bill as enacted.)

Under current law, a parent can voluntarily relinquish their child to a firefighter or hospital or community clinic emergency center staff member if the child is less than 72 hours old. The act allows a parent to voluntarily relinquish their child if the child is 30 days old or younger and requires the department of human services to adopt rules establishing a process for either parent of child who was relinquished to reunify with the child.(Note: This summary applies to this bill as enacted.)