The act:Adds guardian ad litem 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; Requires an injured worker who is claiming 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 after submittal and to include in the brochure of claimants' rights an explanation of rights to mileage reimbursement and the deadline for filing a request; 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; 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 the evidence, at a hearing regarding apportionment of permanent impairment or permanent total disability benefits; Adds the following conditions that must be met 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 have examined the employee at least 20 months after the date of the injury, have determined that the employee has reached MMI, and have served a written report to the authorized treating physician specifying that the examining physician has determined that the employee has reached MMI; and the authorized treating physician must have responded that the employee has not reached MMI or must have failed to respond within 15 days after service of the report; 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; Clarifies when benefits and penalties payable to an injured worker are deemed paid; Prohibits an employer or insurer from withdrawing an admission of liability when 2 years or more have passed since the date the admission of liability on the issue of compensability was filed, except in cases of fraud; 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; Clarifies the scope of authority of prehearing administrative law judges; 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 2022; and Clarifies the orders that are subject to review or appeal.(Note: This summary applies to this bill as enacted.)
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During the 2020 regular legislative session, the general assembly enacted Senate Bill 20-123 concerning the rights of college athletes, and, in connection therewith, establishing their right to receive compensation for the use of their names, images, and likenesses and their right to obtain professional and legal representation. The governor subsequently signed Senate Bill 20-123 into law.Senate Bill 20-123 was enacted with an effective date of January 1, 2023. The act changes this effective date to July 1, 2021.(Note: This summary applies to this bill as enacted.)
Current law imposes a limitation on the permit, application review, or any other related or associated fees that may be assessed by counties, municipalities, state agencies, and political subdivisions of the state for the installation of an active solar electric or solar thermal device or system. The act modifies this language so that the limitation applies to the aggregate of all charges or other related or associated fees the state, a county, municipality, state agency, or any other political subdivision of the state (governmental bodies) imposes or assesses for the installation of an active solar energy system.The act sets a limit on the aggregate of all charges or other related or associated fees any governmental body may impose or assess to install an active solar energy system of $500 for a residential permit and $1,000 for a commercial permit. In the case of a nonresidential application, on an individual installation basis only, if the governmental body incurs actual costs for issuing the permit that are greater than $1,000, the governmental body is entitled to recovery of its actual costs for issuing the permit by submitting in writing and disclosing to the applicant for the particular permit proof of the governmental body's actual costs.In connection with existing statutory requirements affecting state agencies and political subdivisions, the act clarifies that the duty to clearly and individually identify all fees and taxes assessed on an application on the invoice lies with the state or any agency, institution, authority, or political subdivision of the state.Under existing law, one component of determining the lawful fee for issuing a permit or reviewing an application requires a comparison of the lesser of the actual costs of providing such services or $500 for a residential application. The act restricts a governmental body from increasing its fees or other charges by more than 5% on an annual basis until the $500 limitation is achieved.The act also extends the repeal date of the fee limitation from July 1, 2025, to December 31, 2029.(Note: This summary applies to this bill as enacted.)
The 2017 federal "Tax Cuts and Jobs Act" placed a cap of $10,000 on the amount of state and local taxes paid that an individual can deduct on their federal taxes. This limitation did not apply to C corporations. Consequently, businesses organized as pass-through entities like S corporations and partnerships pay increased taxes on business profits compared to C corporations because pass-through entities pay taxes on business profits at the individual (partner or shareholder) level.For income tax years commencing on or after January 1, 2022, the act allows pass-through entities to elect to pay their state income tax at the entity level so that the pass-through entity can claim an unlimited deduction at the federal level of state and local taxes paid; except that the election is only allowed in an income tax year where there is a limitation on the deductions allowed to individuals under section 164 of the internal revenue code.While this reduces federal taxable income for the pass-through entity, it does not reduce Colorado taxable income because, under current law, the individual and the partnership are required to add back any state and local taxes deducted at the federal level.The act adds an appropriation for the department of revenue to implement the taxpayer's election to pay their state income tax at the entity level.(Note: This summary applies to this bill as enacted.)
The act allows a medical marijuana cultivation facility licensee to receive and change marijuana's designation from retail to medical and a medical marijuana products manufacturer licensee to receive and change a marijuana product from retail to medical.The act clarifies that a transfer and change of designation of the marijuana from retail to medical does not create a right to a refund of a retail marijuana excise tax imposed or paid prior to the transfer and change of designation.The act requires the state licensing authority to submit a report to the general assembly analyzing the feasibility of allowing a retail marijuana cultivation facility licensee to receive and change marijuana's designation from medical to retail and a retail marijuana products manufacturer licensee to receive and change a marijuana product from medical to retail.(Note: This summary applies to this bill as enacted.)
The act creates the economic recovery and relief cash fund (fund) which consists of money deposited in the fund from the "American Rescue Plan Act of 2021" cash fund. To respond to the public health emergency with respect to COVID-19 or its negative economic impacts, the act allows the general assembly to appropriate or transfer money for specified uses.The act transfers $40 million to the Colorado economic development fund for the Colorado office of economic development to use $10 million of the appropriated money to incentivize small businesses to locate in rural Colorado and for the location neutral employment incentive program which provides incremental cash incentives per remote employee per year for up to 5 years to small businesses that hire new employees in designated rural areas of the state. The act specifies that the remaining appropriated money must be used, subject to the fund requirements, to provide grants to small businesses or to undertake any other economic development activity in response to the negative economic impacts of the COVID-19 pandemic.The act requires the executive committee of the legislative council to create a task force to meet during the 2021 legislative interim and issue a report with recommendations to the general assembly and the governor on policies that use money from the fund to provide a stimulative effect to the state's economy, necessary relief for Coloradans, or that address emerging economic disparities resulting from the pandemic.(Note: This summary applies to this bill as enacted.)
The act establishes a temporary youth mental health services program (program) in the office of behavioral health within the department of human services (department) to facilitate access to mental health services, including substance use disorder services, for youth to respond to identified mental health needs, including those needs that may have resulted from the COVID-19 pandemic. The program reimburses providers for up to 3 mental health sessions with a youth and may provide additional reimbursement subject to available money.As soon as practicable, but no later than August 1, 2021, the department is required to enter into an agreement with a vendor to create, or use an existing, website or web-based application as a portal available to youth and providers to facilitate the program.The program is repealed, effective June 30, 2022.The act appropriates $9,000,000 to the department of human services from the general fund to implement the act.(Note: This summary applies to this bill as enacted.)
Under Colorado law, an insurer who has declared a vehicle a total loss may obtain a salvage or nonrepairable title for the vehicle when the owner has failed to cooperate. The act authorizes an agent of an insurer to do the same.(Note: This summary applies to this bill as enacted.)
The act continues for June 2021, July 2021, and August 2021 a temporary deduction from state net taxable sales for qualifying retailers in the alcoholic beverages drinking places industry, the restaurant and other eating places industry, and the mobile food services industry in the state in order to allow such qualified retailers to retain the resulting sales tax collected as assistance for lost revenue as a result of the economic disruptions due to the presence of coronavirus disease 2019 (COVID-19) in Colorado.The act also expands the definition of qualifying retailers to include those in the catering industry, the food service contractors industry, and the hotel-operated restaurant, bar, or catering service.(Note: This summary applies to this bill as enacted.)
The act requires that family child care homes be classified as residences for purposes of licensure and local regulations, including zoning, land use development, fire and life safety, and building codes. The act also adds a provision stating that whenever the state department of human services reviews and rewrites its rules concerning child care agencies or facilities, it shall seek advice from the department of public safety when such rules relate to specific types of child care agencies or facilities.(Note: This summary applies to this bill as enacted.)