Sen. Kevin Van Winkle

Police Officers' and Firefighters' Pension Reform Commission. To assist fire and police pension association (FPPA) employers in establishing a deferred compensation plan, the FPPA board of directors (board) is currently authorized to develop a master deferred compensation plan document for use by employers to establish individual plans. The bill authorizes the board to develop a multi-employer deferred compensation plan document to allow employers to join a multi-employer plan. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill provides immunity from civil and administrative penalties for the unauthorized practice of a profession by an individual who meets certain requirements. (Note: This summary applies to this bill as introduced.)

Before March 1, 2010, state law exempted from state sales and use taxes all articles sold to sellers of food, meal, or beverage items that sellers furnish to their customers along with the items without adding a separate charge. Effective March 1, 2010, House Bill 10-1194 narrowed the exemptions by subjecting to state sales and use taxes any such articles that the department of revenue determined to be nonessential to the customer. Effective January 1, 2018, the bill reinstates the exemptions from state sales and use taxes for nonessential articles. (Note: This summary applies to this bill as introduced.)