The Colorado disability funding committee (committee) auctions Colorado motor vehicle license plate configurations to raise money for grants to assist persons with disabilities in accessing disability benefits and to fund new and innovative ideas that improve the quality of life and independence of persons with disabilities. Sections 1 through 5 and 13 of the act correct technical issues, consolidate statutory provisions, clarify the grant process, and clarify the license plate sales process in connection with the committee. Section 6 exempts the disability support fund, which supports the activities of the committee, from the limit on uncommited reserves in cash funds. Section 7 modifies the existing income tax credit for purchases of uniquely valuable motor vehicle registration numbers to specify that the amount of the credit allowed is 20% of the purchase price of the motor vehicle registration number. Sections 8 and 9 specify that the committee is authorized to spend money from the disabled parking education and enforcement fund (fund) for the existing purposes of the fund and to provide education regarding parking for persons with disabilities. Section 10 allows a person to reserve a license plate for which no motor vehicle has ever been registered if the person purchased the license plate configuration from the committee. Section 11 authorizes the department of motor vehicles to sell multiple historical license plate backgrounds to benefit the committee. In addition, section 11 makes clarifying changes regarding the administration of historic license plate background sales. Section 12 modifies the rehabilitation services that the department of labor and employment is currently required to provide at public cost without consideration of financial need. (Note: This summary applies to this bill as enacted.)
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Current law requires the department of health care policy and financing (state department) to establish a schedule for a review of provider rates paid under medicaid so that each provider rate is reviewed at least every 5 years and to provide the schedule to the joint budget committee (JBC). Beginning July 1, 2023, the act requires the state department to establish a schedule so that each provider rate is reviewed at least every 3 years and to provide the schedule to the medicaid provider rate review advisory committee (advisory committee) in addition to the JBC. Current law authorizes the advisory committee or the JBC, by a majority vote, to direct the state department to conduct a review of a provider rate that is not scheduled for review during that year. Effective July 1, 2023, if the state department determines the request for an out-of-cycle review cannot be conducted, the act requires the state department to provide written notification to the advisory committee and the JBC within 30 days after the request is made stating the reasons the out-of-cycle request cannot be conducted. Effective July 1, 2023, the act requires the state department to conduct a public meeting at least quarterly to inform the state department's review of provider rates. Current law requires the advisory committee consist of 24 members. Effective December 1, 2022, the act decreases the advisory committee to 7 members and requires the members to have proven expertise related to medicaid in one or more specific areas. The advisory committee is currently scheduled to sunset September 1, 2025. The act moves the sunset to September 1, 2036. On or before December 1, 2023, and each December 1 thereafter, the act requires the advisory committee to present to the JBC an overview of the provider rate review process, a summary of the provider rates that were reviewed, and the strategies for responding to the findings of the provider rate review. (Note: This summary applies to this bill as enacted.)
The act allows a taxpayer who operates in a strategic industry disproportionately impacted by the COVID-19 pandemic and who experienced significant financial hardship due to the COVID-19 pandemic to apply to the economic development commission (commission) for a 5-year extension of the allowable carry-forward period for unused Colorado job growth incentive tax credits and unused enterprise zone tax credits that would otherwise expire between January 1, 2021, and December 31, 2025; except that the tax credit for contributions to enterprise zone administrators to implement economic development plans is not eligible for the 5-year carry-forward extension. The act requires the commission, in consultation with the office of economic development, to establish a process for accepting, reviewing, and approving one-time applications by taxpayers for the extended carry-forward period on a first come, first served, rolling basis subject to taxpayers meeting certain eligibility requirements, which, in the commission's discretion, may include additional economic development commitments to the state. The act caps the total amount of tax credits allowed to be carried forward in the extended period at zero dollars for the first 2 years in the 5-year period, $10 million for the third year, and $15 million per year for the fourth and fifth years. $18,412 is appropriated from the general fund for the 2022-23 state fiscal year to the office of the governor for use by economic development programs. (Note: This summary applies to this bill as enacted.)
The act creates the responsible gaming grant program (grant program) in the department of revenue to promote responsible gaming and address problem gaming in the state. The Colorado limited gaming control commission (gaming commission), in collaboration with the behavioral health administration, is required to administer the grant program and award grants to eligible applicants from money in the responsible gaming grant program cash fund (cash fund), which is also created in the act. An "eligible applicant" means an agency of the state government, a local government, or, with certain exceptions, a nonprofit organization. To receive a grant, an eligible applicant must submit an application that includes the following information: The amount of grant money requested by the eligible applicant; How the eligible applicant will spend the grant money to address problem gaming or increase awareness of responsible gaming; Information concerning any current or past projects in which the eligible applicant has participated and that addressed responsible gaming or problem gaming; and Any other information required by rules promulgated by the gaming commission. Grantees may use grant money only for the purposes for which the grant money is awarded. On or before September 1, 2023, and on or before September 1 each year thereafter, each grantee must submit a report to the gaming commission concerning the use of grant money. On or before December 1, 2023, and on or before December 1 each year thereafter, the gaming commission must submit a summarized report to the legislative committees of reference and to the behavioral health administration. The gaming commission, in collaboration with the behavioral health administration, is required to promulgate rules to implement the grant program. The grant program is repealed, effective September 1, 2032. Before the repeal, the grant program is scheduled for a sunset review by the department of regulatory agencies. The act also requires the division of gaming (gaming division), on and after January 1, 2023, to operate a program to exclude certain individuals from all or certain gaming activities in the state. The gaming division must operate the exclusion program in accordance with rules promulgated by the gaming commission. The act also requires retail gaming licensees, sports betting operators, and internet sports betting operators (licensees) to annually submit a report to the director of the gaming division, which report describes the efforts of the licensee in the preceding state fiscal year to promote responsible gaming via advertising and other promotional methods and the licensee's plans concerning such promotional efforts in the current state fiscal year. The act also requires that on December 31, 2023, and on December 31 each year thereafter, any money credited to the wagering revenue recipients hold-harmless fund and not distributed within 2 years after being credited to the hold-harmless fund be transferred, as authorized by the gaming commission, to the cash fund. The act also requires that, for the 2022-23 state fiscal year and each state fiscal year thereafter, $2.5 million be transferred from the state share of the limited gaming fund to the cash fund. The act also requires the general assembly, for the 2022-23 state fiscal year, and for each state fiscal year thereafter, to appropriate $200,000 from the lottery fund to the state lottery division (division) to be expended by the division to pay for efforts to promote responsible gaming in the state. The act also limits the total amount of free bets that may be deducted on and after January 1, 2023, for the purpose of calculating the net sports betting proceeds of a sports betting operator or internet sports betting operator. Under current law, the Colorado lottery commission is required to promulgate rules that include the method for selling tickets or shares and the method to be used for selling instant scratch game tickets. The act removes a requirement that such rules must require all such sales to be on a cash-only basis. The act also removes existing language concerning individuals who are required by the gaming commission to be excluded or ejected from any licensed gaming establishment, which language is rendered redundant by the act's new exclusion language. For the 2022-23 state fiscal year, the act appropriates: $200,000 from the lottery fund to the department of revenue for use by the lottery division; and $2,500,000 from the cash fund to the department of revenue for use by the specialized business group.(Note: This summary applies to this bill as enacted.)
Currently, there is a property tax deferral program (program) for the state to make a secured loan to a qualified taxpayer to pay property taxes owed for the taxpayer's homestead. The act shifts the administrative responsibilities for the program from county treasurers to the state treasurer. This includes requiring: A taxpayer to file a claim for deferral with the state treasurer; The state treasurer to supply the deferral forms; The state treasurer to issue the certificate of tax deferral and record the certificate with the appropriate county clerk and recorder free of charge; The county treasurer to refund any overpayment on an account that has been deferred to the person who paid the taxes; A taxpayer to tender repayment of the loan to the state treasurer; and The state treasurer to send a deferral notice to taxpayers who have previously deferred property taxes, which notice has been updated to reflect the state treasurer's administrative role. The state treasurer cannot be held personally liable for failure to provide notices relating to property in the program. In addition, the state treasurer is permitted to: Conduct a public education campaign about the program; Contract with a third party to administer the program on behalf of the state treasurer; and Promulgate rules for the administration of the program. The act also creates an exception to the requirement that a loan becomes payable for a taxpayer when a property is no longer the taxpayer's homestead or when the taxpayer's equity in the property is less than the amount of the deferral and accrued interest on the deferral if the property becomes uninhabitable and loses its value as a result of natural causes, and it permits the state treasurer to foreclose a deferred tax lien once taxes and accrued interest become delinquent, instead of requiring the foreclosure. (Note: This summary applies to this bill as enacted.)
The act replaces an existing income tax deduction for expenses incurred by employers when providing alternative transportation options to employees with a refundable income tax credit of 50% of such expenses for such employers, including local government employers, subject to the limitations that the maximum amount spent in any income tax year for which an employer may claim a credit is $250,000 and that the maximum amount spent in any income tax year for any one employee for which an employer may claim a credit is $2,000 dollars. For purposes of the act, alternative transportation options means free or partially subsidized, generally accepted transportation demand management strategies, including but not limited to ridesharing arrangements, provision of ridesharing vans or low-speed conveyances such as human-powered or electric bicycles, shared micromobility options such as bikesharing and electric scooter sharing programs, carsharing programs, and guaranteed ride home programs. The credit is allowed for income tax years beginning on or after January 1, 2023, but before January 1, 2025. $93,758 is appropriated from the general fund to the department of revenue for implementation of the act. (Note: This summary applies to this bill as enacted.)
The act provides funding for early stage work required for front range passenger rail corridor development by: Requiring the state treasurer to transfer $1,900,000 from the general fund to the southwest chief rail line economic development, rural tourism, and infrastructure repair and maintenance fund (fund) on June 15, 2022. This will cause the transferred money to be paid to the front range passenger rail district (district) when the unencumbered balance of the fund is paid to the district, as required by current law as technically amended by the act, before the fund is repealed on July 1, 2022. Transferring $6,500,000 from the general fund to the state highway fund on July 1, 2022, for the purpose of funding specified environmental assessment work required in connection with the development of the Burnham Yard rail property; and Transferring $500,000 from the general fund to the unused state-owned real property fund on July 1, 2022. The act also requires the executive director of the department of personnel to engage with governmental and affected community stakeholders to create a site plan to support transit-oriented development at the Burnham Yard rail property site and potential recommendations for how to suballocate parcels for various beneficial uses at the site. The executive director, in consultation with the governmental stakeholders, is also required to actively reach out to and listen to the opinions of affected community stakeholders and citizens regarding all stages of the development of the Burnham Yard rail property and identify any additional or already engaged stakeholders who may have an interest in developing the suballocated parcels for the best use. The site plan must consider various specified types of development opportunities and uses for the site, must promote the development and operation of quality public private partnership opportunities, must include a well-defined framework to facilitate collaboration between public and private entities in infrastructure development and operation, and must enable investment of public and private capital. (Note: This summary applies to this bill as enacted.)
The act modifies the manner in which limited gaming tax revenues are allocated between the limited gaming fund and the extended limited gaming fund (i.e., the portion of limited gaming tax revenues derived from increased hours of operation, expanded wagering, and additional games of chance) in order to more equitably address recovery in the years immediately following a significant decrease in the revenue by: Adjusting the allocation for the state fiscal year 2021-22 to accommodate the significant unanticipated post-pandemic increase in the limited gaming tax revenues; and Establishing a mechanism to temporarily modify the allocation in years following a significant decrease in the limited gaming tax revenues. The act modifies the distribution of the state share of the limited gaming tax revenues (state share) by: Resetting the base portion of the state share deposited in the local government limited gaming impact fund for the fiscal year 2021-22 to clarify the amount after a 2-year hiatus of this allocation; Providing total supplemental payments of $1.25 million to the local government limited gaming recipients; and Transferring $3 million to the newly created state historical society strategic initiatives fund, which is to be used by the state historical society for programs and activities that strengthen the state historical society's financial position and expand its impact on the people of the state. A working group is created to determine if there is data available to identify the extended limited gaming tax revenues and, if such data is available, to collect the data and compare it with the current allocation required by law. The working group is required to prepare a written report of its findings and submit the report to the joint budget committee no later than November 1, 2022. (Note: This summary applies to this bill as enacted.)
The act changes the calculation of the ad valorem credit allowed against the state severance tax on oil and gas. In tax years beginning on and after January 1, 2025, the credit is calculated on a per-well basis for wells that are not exempt from taxation and is equal to 76.56% of the gross income of the well multiplied by the mill levy fixed in the prior calendar year. A working group consisting of the director of the office of state planning and budgeting and the executive directors of the departments of revenue, natural resources, education, and local affairs, or their designees, is required to develop an implementation plan for making additional changes to the state severance tax on oil and gas. The implementation plan must make recommendations concerning the steps necessary to change the legal incidence of tax from interest owners to operators while maintaining revenue neutrality, require electronic filing of returns for severance taxes, and require additional electronic data collection to the tax. The plan must also include a quantitative fiscal analysis of the change in the calculation of the credit for ad valorem taxes and the change in the legal incidence of the tax and how they can be implemented while maintaining revenue neutrality. The group must submit the implementation plan to the joint budget committee by January 15, 2024. (Note: This summary applies to this bill as enacted.)
The act instructs the commissioner of agriculture (commissioner) to create and deploy, on or before January 1, 2024, an online program that educates agricultural producers about blockchain technology. The commissioner will consult and cooperate with stakeholders to develop the online program, publicize the program, and encourage agricultural producers to participate in the program. To implement the act, $72,768 is appropriated from the general fund to the department of agriculture for use by the agricultural markets division. (Note: This summary applies to this bill as enacted.)