The act requires the department of revenue (department) to share the contact information of a resident individual who claimed the earned income tax credit or the child tax credit, or both, on or before July 1 of each year with the department of early childhood, the department of health care policy and financing, the department of human services, the department of local affairs, the department of public health and environment, the department of corrections, the department of labor and employment, the behavioral health administration, and the department of higher education if requested. The information disclosed remains confidential, and the recipient departments may only use it for the purpose of benefit outreach , including sharing information about how to enroll, the information necessary to enroll, and, when possible, assisting with the application process. The act also requires the department to create a pilot program to assist up to100,000 resident households in filing or amending a tax return and claiming the federal and state earned income tax credit or child tax credit (credits) for up to 2 prior tax years. As resources allow, the department must select and collaborate with a third-party entity to identify resident households who may be eligible for the credits, instruct these resident households about the availability of the pilot program, develop a mechanism to share wage data, and develop a mechanism for resident households to digitally consent to having wage data shared with the third-party entity. As resources allow, the third-party entity will create a prefiled form for each resident individual who may be eligible for the pilot program. The pilot program must begin no later than August 15, 2025. The third-party entity shall secure the information shared pursuant to the pilot program. The third-party entity must report to the members of the senate and house finance committees no later than December 15, 2025, which report shall include the number of prefiled federal income tax returns completed, the number of each tax credit claimed as a result of the pilot program, an estimate of the amount of money claimed through the pilot program, the number of returns supported through information shared pursuant to the pilot program, and recommendations for improving and continuing the pilot program. A state, local, or tribal government (government) may use any data in its possession to automatically enroll, or send notice of potential eligibility to enroll to, any individual or household regarding any benefit program. A government may request an individual or household attest to receiving support from a benefit program or otherwise provide proof of the individual's or household's enrollment in any benefit program with the same or more restrictive enrollment requirements as evidence to enroll an individual or household in any other benefit program. The act appropriates $167,585 from the general fund to the department for fiscal year 2024-25 to implement the act. APPROVED by Governor May 14, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
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The act modifies 2 existing state income tax credits for child care expenses.One of the credits can be claimed by an individual who claims the federal credit allowed for child and dependent care expenses (federal credit). The other credit can be claimed under the same parameters as the first credit but by an individual who does not meet the minimum income threshold to be able to claim the federal credit. The act merges the 2 state income tax credits into one credit to be claimed for income tax years commencing on and after January 1, 2026, increases the amount of the credit from 50% of the federal credit to 70% of the federal credit, and allows the credit to be claimed by a resident individual whose federal adjusted gross income is less than or equal to $60,000, annually adjusted for inflation, without regard to income limitations imposed for claiming the federal credit. The act also clarifies that the credit is for expenses related to child care and dependent care, as such expenses are qualified under the federal credit. The act increases the amount of the state earned income tax credit (EITC or credit) that can be claimed by an individual as a percentage of the individual's federal earned income tax credit (federal credit) amount as follows: For the income tax year commencing on January 1, 2024, from the current level of 38% to 50%; For the income tax year commencing on January 1, 2025, from the current level of 25% to 35%; and For income tax years commencing on or after January 1, 2026, from the current level of 20% to 25%. Additionally, after income tax year 2024, the act allows for the amount of the credit to increase to a maximum of 50% based on an estimated adjustment factor which is calculated as the forecasted compound annual growth of state revenue that is otherwise nonexempt revenue in any fiscal year in relation to state fiscal year 2024-25. For income tax year 2025, the amount of credit may be claimed at 50% of the federal credit if the estimated adjustment factor is equal to or greater than 2%. For income tax year 2026 and all subsequent income tax years, the amount of credit is increased as follows: If the estimated adjustment factor is equal to or greater than 3% but less than 3.18%, the credit can be claimed at 30% of the federal credit; If the estimated adjustment factor is equal to or greater than 3.18% but less than 3.37%, the credit can be claimed at 35% of the federal credit; If the estimated adjustment factor is equal to or greater than 3.37% but less than 3.56%, the credit can be claimed at 40% of the federal credit; If the estimated adjustment factor is equal to or greater than 3.56% but less than 3.75%, the credit can be claimed at 45% of the federal credit; and If the estimated adjustment factor is equal to or greater than 3.75%, the credit can be claimed at 50% of the federal credit. The act also makes the state's corporate income tax more uniform compared to other states by replacing the current combined reporting standard with the multistate tax commission's standard. In addition, these sections modify the computation of receipts factor to make it more congruent with the unitary business principle. APPROVED by Governor May 14, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
Section 1 of the act establishes a category of local government: A transit-oriented community. As defined in the act, a transit-oriented community is either a local government that: Is either entirely or partially within a metropolitan planning organization; Has a population of 4,000 or more; and Contains at least 75 acres of certain transit-related areas; or If the local government is a county, contains either a part of: A transit station area that is both in an unincorporated part of the county and within one-half mile of a station that serves a commuter rail service or light rail service; or A transit corridor area that both is in an unincorporated part of the county and is fully encompassed by one or more municipalities. The act requires a transit-oriented community to meet its housing opportunity goal. A housing opportunity goal is a zoning capacity goal determined based on an average zoned housing density of 40 dwelling units per acre multiplied by the number of acres of transit-related areas within a transit-oriented community. On or before September 30, 2024, the department of local affairs (department) shall develop a map that identifies the transit-related areas necessary for the calculation of a housing opportunity goal and the various reports required by the act. To accomplish its housing opportunity goal, a transit-oriented community shall ensure that the zoning capacity within certain areas of the transit-oriented community meets or exceeds the transit-oriented community's housing opportunity goal. The main category of area that the act requires a transit-oriented community to increase the zoning capacity of to meet the transit-oriented community's housing opportunity goal is a transit center. In order to qualify as a transit center, an area must: Be composed of zoning districts that uniformly allow a net housing density of at least 15 units per acre; Identify the effective net housing density for the area by accounting for dimensional or other restrictions used to regulate density in the area, accounting for minimum parking requirements, and assuming an average housing unit size; Not include any area where local law exclusively restricts housing occupancy based on age or other factors; Have an administrative approval process for multifamily residential property development on parcels that are 5 acres or less in size; and Be located wholly or partially within a transit area or optional transit area and not extend more than one-quarter mile from the edge of a transit area or optional transit area. In addition to designating an area as a transit center for purposes of meeting a housing opportunity goal, the act allows local governments to designate areas as neighborhood centers for that purpose. The act requires transit-oriented communities to submit a series of reports to the department regarding the calculation, satisfaction, and implementation of a transit-oriented community's housing opportunity goal. The act requires a transit-oriented community to submit the following to the department: On or before June 30, 2025, a preliminary transit-oriented community assessment report to the department that includes the transit-oriented community's housing opportunity goal, the data and method used to calculate that housing opportunity goal, and the areas within the transit-oriented community that may need to be zoned to accomplish that housing opportunity goal; On or before December 31, 2026, an identification of the affordability strategies from the standard and long-term affordability strategies menus in the act that the transit-oriented community will implement; On or before December 31, 2026, an identification of the displacement mitigation strategies from the long-term displacement mitigation strategies menus in the act that the transit-oriented community will implement; and On or before December 31, 2026, a housing opportunity goal report for the department's review and approval that demonstrates that the transit-oriented community has met its housing opportunity goal and complied with the affordability and displacement mitigation requirements of the act. Additionally, on or before December 31, 2026, a transit-oriented community may notify the department that the transit-oriented community has an insufficient water supply to accomplish its housing opportunity goal, and the transit-oriented community may make a corresponding request for the department to modify the transit-oriented community's housing opportunity goal. If the department approves a transit-oriented community's housing opportunity goal report on or before December 31, 2027, the department shall designate the transit-oriented community as a certified transit-oriented community. A certified transit-oriented community is the only eligible entity for the transit-oriented communities infrastructure fund grant program (grant program) created within the department. The purpose of the grant program is to assist transit-oriented communities in upgrading infrastructure within transit centers and neighborhood centers. In administering the grant program, the department shall prioritize grant applicants based on the information in the reports described in the act. Grants from the grant program are awarded from money in the transit-oriented communities infrastructure fund (fund). The fund consists of gifts, grants, and donations along with money that the general assembly may appropriate or transfer to the fund and money in the account described in the act. The fund is continuously appropriated. On July 1, 2024, the state treasurer shall transfer $35 million from the general fund to the fund. Section 2 prohibits a planned unit development resolution or ordinance that is adopted on or after the effective date of the act and that applies within a transit center or neighborhood center from restricting the development of housing more than the local law that applies to that transit center or neighborhood center. Section 3 requires a local government, when requiring a real property owner to dedicate real property to the public, to provide a private property owner the option of paying a fee, rather than dedicating the private real property to the public, if the real property does not meet local government standards for dedication. Section 4 makes any restriction by a unit owners' association within a transit center or neighborhood center on the development of housing that is adopted on or after the effective date of the act and is beyond the local law that applies to that transit center or neighborhood center void as a matter of public policy. Section 5 requires the department of transportation to conduct a study that identifies both: Policy barriers and opportunities within the department of transportation including an examination of policies within the state access code, roadway design standards, and the treatment of pedestrian and bicycle crossings. The study must examine the impact of these policies on neighborhood centers and transit centers; and The portions of state highway that pass through locally-identified transit centers and neighborhood centers that are appropriate for context-sensitive design, complete streets. In addition to the $35 million appropriated to the fund, section 7 makes 2 appropriations. First, section 7 appropriates $183,138 to the governor for use by the Colorado energy office to implement the act. Second, section 7 appropriates $70,000 to the governor for use by the office of information technology to provide information services for the department. APPROVED by Governor May 13, 2024 EFFECTIVE May 13, 2024(Note: This summary applies to this bill as enacted.)
Under current law, a county treasurer is required to issue a treasurer's deed for a property upon the presentation of a certificate of purchase of a tax lien for that property, if certain conditions are met. The act ends this requirement, effective July 1, 2024, and instead requires a county treasurer to follow a public auction process prior to the issuance of a deed, which process brings Colorado law into compliance with the United States supreme court's recent decision affirming property owners' constitutional right to the value of their property in excess of their tax debt. The lawful holder of a certificate of purchase of a tax lien (lawful holder) may apply for a public auction for the sale of a certificate of option for treasurer's deed (option certificate). If the public auction results in an "overbid", meaning the purchaser of the option certificate pays an amount in excess of the minimum bid price set for the auction, then the overbid must be paid in order of recording priority to junior lienors who have filed a notice of intent to redeem. After payment to all lienors, any remaining overbid must be paid to the owner of the property subject to the tax lien. The act specifies the required application form and deposit amount for a lawful holder to request a public auction and the notice requirements that a county treasurer must comply with, including a review of the property's title work to include known interested parties in the notice process. The act also specifies the general manner and timing requirements for the public auction and provides county treasurers with procedural guidance in case of certain events, including continuance of the public auction, the effect of a bankruptcy filing related to the property, the withdrawal of a notice of public auction, and the redemption of the tax lien prior to the public auction. At the public auction, a county treasurer must only accept bids that are greater than the combined value of the amount owed to the lawful holder and the fees and costs incurred by the treasurer in complying with the act. If no such bid is made and paid to the treasurer, then the lawful holder is deemed the purchaser of the option certificate. If the lawful holder is not the purchaser of the option certificate, the lawful holder is still entitled to redeem the property subject to the tax lien if certain procedural requirements are met, including payment to the purchaser of all sums necessary to redeem. Junior lienholders may also file for redemption, but only as to a portion of the overbid, and only if certain procedural requirements are met. If the property remains unredeemed, the lawful holder of the option certificate may present the certificate, along with other required documentation, to the treasurer and obtain a treasurer's deed, giving full rights to the property. APPROVED by Governor May 10, 2024 EFFECTIVE July 1, 2024(Note: This summary applies to this bill as enacted.)
The bill requires firearm owners to maintain a liability insurance policy that covers losses or damages to a person, other than the policyholder, who is injured on the insured property as a result of any accidental or unintentional discharge of the firearm (firearm liability insurance). Failure to maintain a firearm liability insurance policy is a civil infraction. A first offense is punishable by a minimum $500 fine, half of which may be suspended if the person has obtained firearm liability insurance. A second offense within 5 years of a prior offense is punishable by a minimum $1,000 fine. It is an affirmative defense to the civil infraction that the person was denied firearm liability insurance by 2 or more insurers or is indigent and cannot afford the insurance; is likely to behave prudently and safely in the storage, carrying, and use of a firearm; and has a gun safe or other secure container to store the firearm. The bill permits a person who was denied firearm liability insurance by 2 or more insurers or a person who is indigent and cannot afford the insurance to petition a court for an order declaring that the person is excused from the firearm liability insurance requirement. The court shall issue the order if it finds that the person is likely to behave prudently and safely in the storage, carrying, and use of a firearm and that the person has a gun safe or other secure container to store the firearm. The requirement to maintain firearm liability insurance does not apply to a person who holds a valid court order declaring the person is excused from the requirement. The bill requires an insurer to make available to an applicant the opportunity to include in a homeowners or renters insurance policy coverage that satisfies the firearm liability insurance requirement. An insurer may deny firearm liability coverage to an applicant based on the insurer's individualized assessment of the risk related to covering the applicant. The bill prohibits an insurer from asking for, or requiring an insured to provide the serial number or any other information about the specific firearms that the insured owns as a condition of issuing the liability insurance policy. (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.)
The bill creates the Colorado alcohol impact and recovery enterprise (enterprise) in the department of revenue behavioral health administration in the department of human services to: Collect a fee from manufacturers and wholesalers that distribute alcohol within Colorado; and Use the fee for alcohol and related substance use disorder prevention, early intervention, treatment, harm reduction, and recovery services and programs in communities throughout the state. The bill exempts small manufacturers and wholesale distributors of alcohol based on production and distribution level amounts for which a manufacturer or distributor may pay reduced tax or claim an exemption under federal law beverages. The bill also: Creates the alcohol impact enterprise board and specifies membership and duties of the board; and Requires the state auditor to conduct an audit of the enterprise in the 2030-31 state fiscal year and every fourth state fiscal year thereafter. The bill also exempts the enterprise from the prohibition on an enterprise receiving more than $100,000,000 in revenue in fees in the enterprise's first 5 fiscal years without first receiving voter approval. (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.)
The bill requires that on or before July 1, 2025, a social media company must post published policies for each of its social media platforms. Thereafter, a social media company must post any updates to the policies within 14 days after the implementation of the updated policies. The published policies must include: Contact information that allows a user to ask the social media company questions about the published policies; A description of the process that a user must follow to flag content, groups, or other users that the user believes violate the published policies; A process to which the social media company commits for the purpose of responding to and resolving user questions and flags; A statement that the use of the social media platform for the promotion, sale or advertisement of any illicit substance; for the sale of any firearm in violation of state or federal law; for sex trafficking of a juvenile; or for the possession, display, exchange, distribution, sale, or creation of, or the inducement to create, sexually exploitative material is prohibited; A description of the social media company's process for enforcing its published policies and the potential consequences of violating the published policies; and A statement that violations of the published policies that also violate state or federal law will may be reported to law enforcement for investigation and potential prosecution ; A description of the social media company's policies and practices with respect to personal data and safeguards for juveniles; Information about how to access required safeguards and parental tools, including information for juveniles or their parents about options to opt out of or control personalized recommendation systems and other platform features; Notice about whether the social media platform uses or makes available to juveniles a product, service, or design feature that presents a heightened risk of harm to juveniles; and If the social media platform operates a personalized recommendation system, a description of how the personalized recommendation system is used to provide information to juveniles. A social media company must annually submit to the attorney general a report that includes, for each social media platform owned or operated by the social media company: The current version of the published policies of the social media platform; If the social media company has filed its first report, a complete and detailed description of any changes to the published policies since the previous report; A statement of whether the current version of the published policies contains definitions and or provisions relating to illicit substances, the sale of firearms in violation of state or federal law, sex trafficking of a juvenile, or the possession, display, exchange, distribution, sale, or creation of, or the inducement to create, sexually exploitative material and, if so, the definitions of those categories and a description of those provisions; A detailed description of content moderation practices used by the social media company; Data concerning activities of users based in the United States, including a breakdown of Colorado-based users' activities with regard to certain prohibited categories of content; Data describing actioned items of content and related actions taken by the social media company; Data concerning how juveniles in Colorado use the social media platform; A detailed description of the social media platform's age verification practices, how they are enforced, and how the social media platform responds to user reports of violations; and Data concerning a social media platform's application of its published policies. The bill also requires a social media company to: Use a commercially reasonable process to verify each user's and each potential user's age; Treat a user as a juvenile if the user's device communicates or signals that the user is a juvenile; Allow each user of its social media platforms to select an option to apply the protections available to juveniles; Retain any information obtained for age verification purposes only for the purpose of compliance and for no other purpose and to dispose of such information securely after age verification is complete. Additionally, any agent of a social media company that processes age verification information must have its principal place of business in the United States. Provide readily accessible and easy-to-use tools and settings for parents and guardians to support an individual that a social media platform knows or reasonably should know is a juvenile with respect to the individual's juvenile's use of the social media platform. A social media platform must provide similar tools to an individual that the social media platform knows or reasonably should know is a juvenile. Provide an individual that the platform knows or reasonably should know is a juvenile with clear and conspicuous warnings of certain threats and events regarding content that the individual shares or accesses on a social media platform; Immediately Within 24 hours after determining a violation was made, remove any user of a social media platform who promotes, sells or advertises an illicit substance or engages in the sale of a firearm in violation of state or federal law, the sex trafficking of a juvenile, or the possession, display, exchange, distribution, sale, or creation of, or the inducement to create, sexually exploitative material ; keep the user removed until there is human review of this activity; and permanently remove the user if human review confirms the user engaged in such an action; Retain for at least one year any data and metadata concerning users' identities and activities on the social media platform; Initially respond to any inquiry from a law enforcement agency within 3 days after receiving the inquiry to confirm receipt and to fulfill the law enforcement request within 30 days after receiving the inquiry. A social media company shall preserve the data needed to respond to an inquiry from a law enforcement agency. The bill prohibits a social media company from: Alerting a user to the fact that a law enforcement agency is investigating the user's activity and or account; or Using dark patterns to lead or encourage juveniles to provide personal information, beyond what is reasonably expected, to disable safeguards or parental controls, or to forgo privacy protections. or to take any action that the social media platform knows is not in the best interest of juveniles reasonably likely to access the social media platform. A violation of the bill's provisions, or an act to aid or abet such a violation, is a deceptive trade practice and punishable pursuant to the "Colorado Consumer Protection Act". (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.)
A metropolitan district is a type of special district that provides at least 2 types of services and may perform covenant enforcement similar to the role of a homeowners' association. The act requires a metropolitan district engaging in covenant enforcement and design review services to comply with certain procedural requirements, including: Adopting a written policy governing the imposition and collection of fines; Adopting a written policy governing how disputes between the metropolitan district and a resident are addressed; and Refraining from prohibiting residents from engaging in certain activities regarding the use of their property, including displaying flags and signs; parking a motor vehicle in a driveway; removing certain vegetation to create a defensible space for fire mitigation purposes; performing reasonable property modifications to accommodate disabilities; using xeriscape, nonvegetative turf grass, or drought-tolerant landscaping; using a rain barrel; operating a family child care home; using renewable energy generation devices; and installing or using an energy efficiency measure. Additionally, a metropolitan district is prohibited from requiring residents to use cedar shakes or other flammable roofing materials. The act prohibits a metropolitan district from foreclosing on any lien based on a resident's delinquent fees or other charges owed to the metropolitan district. The act also imposes certain procedural requirements regarding court actions filed by or against a metropolitan district based on an alleged violation of the metropolitan district's declaration, rules and regulations, or other instrument. A metropolitan district that engages in design review services, but does not engage in covenant enforcement or form a homeowners' association, cannot pursue other remedies against residents to enforce its design review requirements and need not adopt the written policies required under the act. APPROVED by Governor April 19, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
With limited exceptions, current law limits the number of service retirees that a state college or university or an employer in the school or Denver public schools division of the public employees' retirement association (PERA) can hire without a reduction in the service retirees' benefits to 10 service retirees when an employer determines there is a critical shortage of qualified candidates. The act allows an employer to hire such service retirees when the employer determines there is a need. In addition, the act authorizes an employer in the school or Denver public schools division with a student enrollment above 10,000 to hire, without a reduction in service retirees' benefits, an additional service retiree for each 1,000 students enrolled above 10,000. An employer with 10,000 students or less will continue to be allowed to hire 10 service retirees. A service retiree hired under the provisions of the bill may receive salary without a reduction in benefits for a maximum of 6 consecutive years from the date the service retiree began post-service retirement employment. The act requires an employer in the school or Denver public schools division to provide PERA with a list of all employed service retirees by September 1 of an applicable calendar year and requires PERA to submit a report to the general assembly every 5 years beginning on or before December 1, 2025, regarding the employment after service retirement allowances. APPROVED by Governor April 19, 2024 EFFECTIVE July 1, 2024(Note: This summary applies to this bill as enacted.)
Joint Technology Committee. The bill adds a provision to the procurement code that authorizes an applicable procurement official to select the most appropriate source selection method for a state procurement, even if a different source selection method is specified in statute. The new provision specifies that the procurement official has the discretion, if that official determines that the source selection method specified in statute is not the most appropriate source selection method for the procurement, to determine and use a different source selection method in the best interest of the state, given time requirements, financial considerations, and market conditions.(Note: This summary applies to this bill as introduced.)