The act extends the income tax credit for employer contributions to employee 529 qualified state tuition programs for an additional 10 years. (Note: This summary applies to this bill as enacted.)
The act creates the occupational credential portability program (program) in the division of professions and occupations within the department of regulatory agencies, which permits a member of a regulated profession or occupation from another jurisdiction to obtain licensure, certification, registration, or enrollment in the profession or occupation in this state by endorsement, reciprocity, or transfer. The program is available to members of business and health care professions and occupations regulated by the division and the regulatory boards in the division for which licensure, certification, registration, or enrollment by endorsement is permitted under current law; except that the following professions and occupations are specifically excluded from the program: Combative sports; Electricians; Fantasy contests; Mortuaries and crematories; Nontransplant tissue banks; Outfitters and guides; Passenger tramway operators; Plumbers; Private investigators; Direct-entry midwives; and Surgical assistants and surgical technologists. Under the program, the director of the division and most regulatory boards and commissions within the division (regulators) are required to strive to reduce certification, registration, licensure, and enrollment barriers for applicants and to adopt rules to establish the program in the least burdensome way necessary to protect the public. The act also relocates the existing occupational credential exemption for military spouses to the new occupational credential portability program and modifies the exemption by specifying that the exemption is valid for 3 years and applying the exemption to all members of business and health care professions and occupations regulated by the division and the regulatory boards in the division. (Note: This summary applies to this bill as enacted.)
The bill: Clarifies when payments for benefits and penalties payable to an injured worker are deemed paid ( section 1 ); Adds guardian and conservator services to the list of medical aid that an employer is required to furnish to an employee who is incapacitated as a result of a work-related injury or occupational disease ( section 2 ); Requires a claimant for mileage reimbursement for travel related to obtaining compensable medical care to submit a request to the employer or insurer within 120 days after the expense is incurred and requires the employer or insurer to pay or dispute mileage within 30 days of submittal and to include in the brochure of claimants' rights an explanation of rights to mileage reimbursement and the deadline for filing a request ( sections 2 and 7 ); Clarifies that offsets to disability benefits granted by the federal "Old-Age, Survivors, and Disability Insurance Amendments of 1965" only apply if the payments were not already being received by the employee at the time of the work-related injury ( section 3 ); Prohibits the reduction of an employee's temporary total disability, temporary partial disability, or medical benefits based on apportionment under any circumstances; limits apportionment of permanent impairment to specific situations; and declares that the employer or insurer bears the burden of proof, by a preponderance of evidence, at a hearing regarding apportionment of permanent impairment or permanent total disability benefits ( section 4 ); Adds the conditions that, in order for an employer or insurer to request the selection of an independent medical examiner when an authorized treating physician has not determined that the employee has reached maximum medical improvement (MMI), an examining physician must serve a written report to the authorized treating physician specifying that the examining physician has determined that the employee has reached MMI; the authorized treating physician must examine the employee at least 20 months after the date of the injury and determine that the employee has reached MMI; the authorized treating physician must be served with a written report indicating MMI; and the authorized treating physician has responded that the employee has not reached MMI or has failed to respond within 15 days after service of the report ( section 5 ); Changes the whole person impairment rating applicable to an injured worker from 25% to 19% for purposes of determining the maximum amount of combined temporary disability and permanent partial disability payments an injured worker may receive ( section 6 ); Prohibits an employer or insurer from withdrawing an admission of liability 2 years after the date the admission of liability on the issue of compensability was filed, except in cases of fraud ( section 7 ); Prohibits the director of the division of workers' compensation or an administrative law judge from determining issues of compensability or liability unless specific benefits or penalties are awarded or denied at the same time ( section 8 ); Clarifies the scope of authority of prehearing administrative law judges ( section 9 ); Increases the threshold amount that an injured worker must earn in order for permanent total disability payments to cease and allows for annual adjustment of the threshold amount starting in 2021 ( section 11 ); and Clarifies the orders that are subject to review or appeal ( sections 10 and 12 ).(Note: This summary applies to this bill as introduced.)
Current law requires an off-highway vehicle to have a certificate of title to be transferred unless: It was first transferred before July 1, 2014, and not subsequently transferred to an off-highway vehicle dealer; or It was used exclusively for agricultural purposes on private land. Section 2 of the bill requires all off-highway vehicle transfers to have a certificate of title on or after July 1, 2021, but the agricultural exemption is not changed. Section 1 exempts private transfers of off-highway vehicles from sales tax if the transfer occurred on or after July 1, 2014, and before July 1, 2021. Current law authorizes motor vehicle dealers, salvage pools, and insurers to electronically access the department of revenue's ownership and lienholder records to verify motor vehicle ownership and lienholding information to prevent fraud. Section 3 authorizes off-highway vehicle dealers to access this system to verify the same information on off-highway vehicles for the same reasons. Notwithstanding the requirement that an off-highway vehicle have a title to be purchased by a dealer, current law authorizes a dealer to purchase an off-highway vehicle that was initially sold before July 1, 2014, and was never titled. The dealer must obtain an affidavit from the owner and then use the affidavit to obtain a title. Section 4 extends this authorization and procedure to off-highway vehicles privately transferred on or after July 1, 2014, and before July 1, 2021.(Note: This summary applies to this bill as introduced.)
Current law creates demonstration plates that a motor vehicle dealership may use without registering the motor vehicle. The bill authorizes these plates to be used when the motor vehicle is: Offered for sale by the dealer on the dealer's property; Driven by a prospective buyer for demonstration-drive purposes during normal business hours; Driven by a prospective buyer for demonstration-drive purposes outside of normal business hours if the prospective buyer has a letter from the dealer authorizing the buyer to operate the motor vehicle with the demonstration plates and the letter contains certain information; or Driven by a dealer employee, during normal business hours, to conduct legitimate dealership business; except that the authorization excludes tow vehicles, parts pickup or delivery vehicles, courtesy shuttle vehicles, rental vehicles, haulers, or vehicles bearing the dealer's name or advertisement, other than the small dealer badge normally affixed to the rear of vehicles or the license plate holders bearing the dealer's name.(Note: This summary applies to this bill as introduced.)
The bill creates tax incentives to encourage employers to voluntarily support paid parental and medical leave programs for their eligible employees and to encourage eligible employees to save for time away from work during parental and medical leave. Specifically, section 2 of the bill establishes leave savings accounts. A leave savings account is an account with a financial institution for which the individual uses money to pay for any expense while he or she is on eligible leave, which includes: The birth of a child of the individual and caring for the child; The placement of a child with the individual for adoption or foster care; Caring for a spouse, child, or parent of the individual if the spouse, child, or parent has a serious health condition; A serious health condition that makes the individual unable to perform the functions of the position of the individual; Time for an individual to care for himself or herself or to care for a parent or child after being a victim of domestic abuse; or Any qualifying exigency, as determined by the United States secretary of labor, arising out of the fact that a spouse, child, or parent of the individual is on covered active duty, or has been notified of an impending call or order to covered active duty, in the United States armed forces. An individual may annually contribute up to $5,000 of wages to a leave savings account. An employer may make a contribution to the employee's leave savings account in any amount. The department of health care policy and financing is required to establish a form for an individual to report information regarding leave savings accounts, and the individual must annually file this form with the department of revenue to be eligible for the tax benefit. Section 3 allows an employee to claim a state income tax deduction for amounts they or their employer contribute to a leave savings account. A taxpayer is also allowed to deduct any interest or other income earned during the taxable year on the investment of money in their leave savings account. Section 4 creates an income tax credit for an employer that pays an employee for leave that is between 8 and 12 weeks long. The leave must be for one of the same reasons for which an employee may use money in a leave savings account as specified above. The amount of the credit is equal to 15% of the amount paid, so long as the amount paid is at least 50% of the employee's regular salary for a specified time period. Section 4 also creates an income tax credit for an employer that contributes to an employee's leave savings account. The amount of the credit is equal to 15% of the amount contributed to the account; except that a credit is not allowed for contributions to a leave savings account that exceed $3,000 in a single year. Both credits are not refundable, but they may be carried forward up to 5 years. The bill also specifies that for employers, an amount equal to the amount the taxpayer contributed to an employee's leave savings account and an amount equal to the amount the taxpayer paid in wages for an employee while on family leave, to the extent an income tax credit is claimed, will be added to the taxpayer's federal taxable income. (Note: This summary applies to this bill as introduced.)
School Safety Committee. The bill requires the department of education (department) to offer a train the trainer program (program) designed to improve school culture, promote youth behavioral and mental health, and prepare attendees to teach a youth behavioral and mental health training course. The department must make the program available to employees of a school district, charter school, or board of cooperative services (local education provider). A local education provider and its employees are not required to participate in the program. The department may enter into an agreement with an organization to provide the program. The department is required to annually evaluate the effectiveness of the program. The general assembly is required to annually appropriate up to $1 million for the program. The program is repealed June 30, 2024. The program must include evidence-based instruction on, and prepare an attendee to teach a youth behavioral and mental health training course that includes, any of the following subjects: Using trauma-informed approaches to improve overall school climate and culture; Identifying behavioral and mental health challenges and substance use disorders; Restorative practices for addressing youth behavioral and mental health challenges; Improving youth social and emotional health; Bullying prevention and intervention strategies; Encouraging positive bystander behavior; Best practices for providing assistance in noncrisis situations; De-escalation of crisis situations; or Identifying and accessing available behavioral and mental health resources and substance use disorder support services and treatment.(Note: This summary applies to this bill as introduced.)
According to a memorandum issued by the state's property tax administrator on April 17, 2019, facilities that provide long-term nursing, rest, and assisted living services, where residents reside for more than 30 days, are classified as residential properties. However, facilities that provide short-term convalescent care and rehabilitation services, where patrons visit the facility periodically or temporarily reside there for less than 30 days, are valued and classified according to the procedures for nonresidential property. The bill defines a nursing home to include, among other things, a nursing home that provides convalescent care and rehabilitation services. The bill specifies that land on which a nursing home is situated and any improvements affixed to that land is classified and assessed as residential real property, regardless of a resident's length of stay. (Note: This summary applies to this bill as introduced.)
Current law states that a common paymaster is not a single employing unit for purposes of considering the services performed by another employing unit subject to a single or common payroll. The bill creates an exception for an employee leasing company or other employing entity that is owned by one or more persons who have a medical or retail marijuana license and who own at least 50% of an entity that shares the employee leasing company's services. The employee leasing company or other employing entity is not considered a common paymaster for the purposes of the "Colorado Employment Security Act". (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
School Safety Committee. Under current law, the safe2tell program is required to provide awareness and educational materials to preschools. The bill repeals this requirement. The bill clarifies that safe2tell does not have to provide information about a call to law enforcement and school personnel if the call was forwarded to the statewide crisis response system. The bill directs the department of law to devise a process and develop standardized protocols so that any communication related to mental health or substance use received by safe2tell may be transferred to the statewide crisis response system. The bill requires the safe2tell program to: Develop training materials outlining appropriate responses to safe2tell tips to ensure standardized messaging; Devise a process so that all calls and texts are received initially by a crisis operator and then non-crisis calls and texts are routed appropriately; Align the process and procedures for tips received via all communication methods; and Conduct an annual advertising campaign regarding awareness, use, and misuse of safe2tell. The bill allows the attorney general to disclose to law enforcement personnel any materials or information obtained through the implementation or operation of the program if the attorney general reasonably deems such disclosure necessary for the prevention of imminent physical harm or serious bodily injury to one or more persons. The bill appropriates $50,000 from the general fund to the department of law to implement the bill. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
