Sen. James Coleman

The act repeals the concurrent enrollment advisory board (advisory board) on September 1, 2027. Prior to the repeal, the department of regulatory agencies will conduct a sunset review and make recommendations concerning its continuation. The act requires the advisory board to work with the department of education, department of higher education, and the community college system that supports the enrollment of first-generation students, low-income students, and students of color in concurrent enrollment programs. APPROVED by Governor June 3, 2024 EFFECTIVE September 1, 2024(Note: This summary applies to this bill as enacted.)

In 2020, the general assembly enacted the "CROWN Act of 2020", which specified that, for purposes of anti-discrimination laws in the context of public education, employment and housing practices, public accommodations, and advertising, discrimination on the basis of one's race includes discrimination on the basis of traits commonly or historically associated with race, such as hair texture, hair type, and protective hairstyles. The act adds hair length that is commonly or historically associated with race to the list of traits associated with one's race. APPROVED by Governor June 3, 2024 EFFECTIVE June 3, 2024(Note: This summary applies to this bill as enacted.)

The act relocates the "Colorado Loans for Increasing Main Street Business Economic Recovery Act" and renames it the "Colorado Loans for Increasing Main Street Business Economic Resiliency Act" (CLIMBER Act). The administration of the CLIMBER Act small business recovery and resiliency loan program (loan program) is moved and the powers, duties, and functions associated with the administration of the CLIMBER Act are transferred from the department of the treasury to the office of economic development (office). Along with this relocation, the act makes the following changes to the CLIMBER Act: Removes the requirement for the loan program that at least 90% of the money in any prior tranche be invested in small business loans before the office can provide another tranche to a loan program or to the Colorado credit reserve; Allows the office to accept and expend gifts, grants, donations, and federal funds to support the CLIMBER Act and credits this money to the existing small business recovery and resiliency fund; and Removes the future repeal of the CLIMBER Act. APPROVED by Governor June 3, 2024 EFFECTIVE September 1, 2024(Note: This summary applies to this bill as enacted.)

The act establishes a bill of rights for a K-12 student who is involved in any capacity with the juvenile or criminal justice system (justice-engaged student). School districts, boards of cooperative services, charter schools, and institute charter schools (local education providers) must follow the bill of rights for justice-engaged students. The bill of rights includes, but is not limited to: Providing the justice-engaged student with alternative solutions to a general education, when appropriate; Prompt enrollment or re-enrollment no later than 10 business days after the first request to the local education provider, so long as the student is eligible for enrollment, as determined by the local education provider; Appropriate credit for coursework completed while justice-engaged, and for that coursework to be applied toward graduation or school continuation; Providing the justice-engaged student with a graduation plan, developed in consultation with the justice-engaged student, the student's family, caregiver or advocate; Privacy, including privacy when related to diversion, probation, or questioning about a crime; Protection by the federal "Individuals with Disabilities Act", section 504 of the federal "Rehabilitation Act of 1973", applicable foster care regulations, and the federal "McKinney-Vento Homeless Assistance Act"; Creating evidence of and being evaluated for giftedness; and Allowing the justice-engaged student to participate in school activities or career readiness pathways in accordance with rules promulgated by the state board of education (board). Each local education provider shall publish on its website an explanation of the services and resources available for justice-engaged students, including the name, phone number, and email address of a designated, trained point-of-contact person (contact person) at the local education provider. For small and rural school districts that are not members of a BOCES, a designated support person within the department of education (department) may act as a contact person. The contact person shall read and understand the guidance developed by the department and be knowledgeable about alternative education options and wraparound services. Upon notification or request, a local education provider will work with the team of professionals, including the multi-tiered systems of supports, and appropriate intervention teams, families, and justice-engaged students to ensure a pathway to graduation, including workforce development opportunities, access to alternative educational programming, and mental health and other supports as and if appropriate and available. On or before July 1, 2024, the department shall convene an interagency working group to review and make recommendations to the department and joint education committees of the house of representatives and the senate no later than December 1, 2024 regarding justice-engaged students. The board shall promulgate rules to establish a process and framework for interpreting and transferring credits and schoolwork completed by a justice-engaged student while in custody. Local education providers retain the right to suspend or expel a justice-engaged student pursuant to applicable laws. The department shall provide guidance to local education providers on how to allow a justice-engaged student to receive an accommodation to participate in school activities, including, but not limited to, graduation ceremonies, sporting events, after-school activities, and college or career readiness pathways. On or before September 1, 2026, the act requires the department to select and contract with an entity to establish and maintain a statewide hotline for justice-engaged students, families and caregivers, justice system personnel, and education personnel. Each justice-engaged student shall be provided information about the hotline by law enforcement after ticketing or arrest, by the division of youth services after release from the division, and by local education providers after notification that a student has become justice-engaged. The act requires the entity operating the hotline to submit a written report to the department and board on or before June 30, 2025, and each June 30 thereafter. The report must categorize and summarize the number of calls received, the type of person calling, types of supports or referrals provided, and the geography of calls received so that service gaps can be identified. Beginning July 1, 2025, the department shall assist students from small and rural school districts who have been denied re-entry into school by a local education provider. Under current law, if a child or youth is within a court's jurisdiction, a preliminary investigation is made to determine whether further actions be taken to protect the interests of the child or youth or the community. The court or judge or magistrate is encouraged to take into consideration a juvenile's educational progress and ability to achieve credits toward graduation when considering release options. If the court commits a justice-engaged student to the department of human services who does not include a physical threat or bodily injury to another person, the court is encouraged to order that the commitment take place in a manner that allows the justice-engaged student to continue to attend school prior to commitment to avoid disruption of the justice-engaged student's academic progress and ability to achieve credits for a semester. The act appropriates $82,883 from the general fund for the 2024-25 state fiscal year to the department of education for use by student pathways. APPROVED by Governor May 31, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

For income tax years commencing on and after January 1, 2024, but before January 1, 2034, the act creates a refundable, means-tested family affordability tax credit (credit) as follows: A taxpayer who files a single return is allowed a credit for each eligible child of the taxpayer who is 5 years of age or younger in a base amount of $3,200, adjusted for inflation and subject to reductions based on the taxpayer's income level and state economic conditions, and is allowed a credit for each eligible child of the taxpayer who is 6 years of age or older but less than 17 years of age in an amount that is 75% of the amount allowed for children 5 years of age or younger as adjusted and subject to reductions; and Two taxpayers who file a joint return are allowed a credit for each eligible child of the taxpayers who is 5 years of age or younger in a base amount of $3,200, adjusted for inflation and subject to reductions based on the taxpayers' income level and state economic conditions, and are allowed a credit for each eligible child of the taxpayers who is 6 years of age or older but less than 17 years of age in an amount that is 75% of the amount allowed for children 5 years of age or younger as adjusted and subject to reductions. For income tax years commencing on and after January 1, 2024, but before January 1, 2025, the act reduces the $3,200 amount of the credit for a taxpayer filing a single return by 6.875% for each $5000 by which the taxpayer's adjusted gross income exceeds $15,000, and reduces the $3,200 amount of the credit for two taxpayers filing a joint return by 6.875% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2025, but before January 1, 2026, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the 2025-2026 fiscal year is projected to be at a rate that is greater than or equal to 2%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for two taxpayers filing a joint return, reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. If, for income tax years commencing on and after January 1, 2025, but before January 1, 2026, the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the 2025-2026 fiscal year is projected to be at a rate that is less than 2%, the credit is not allowed. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.75%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for two taxpayers filing a joint return, reduces the $3,200 amount of the credit by 6.875% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.56% but less than 3.75%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 9.06% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for two taxpayers filing a joint return, reduces the $3,200 amount of the credit by 9.06% for 2 taxpayers filing a joint return for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.37% but less than 3.56%, then, for a taxpayer filing a single return, the act reduces the $3,200 amount of the credit by 13.59% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for 2 taxpayers filing a joint return, reduces the $3,200 amount of the credit by 13.59% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3.18% but less than 3.37%, then the act reduces the amount of the credit to $2,600, adjusted for inflation, and, for a taxpayer filing a single return, reduces that amount by 19.23% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for 2 taxpayers filing a joint return, reduces the $2,600 amount by 19.23% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is greater than or equal to 3% but less than 3.18%, then the act reduces the amount of the credit to $1,650, adjusted for inflation, and, for a taxpayer filing a single return, reduces that amount by 30.30% for each $5,000 by which the taxpayer's adjusted gross income exceeds $15,000, and, for 2 taxpayers filing a joint return, reduces the $1,650 amount by 30.30% for each $5,000 by which the taxpayers' adjusted gross income exceeds $25,000. For income tax years commencing on or after January 1, 2025, the department of revenue is required to adjust the federal adjusted gross income amounts set forth in the act to reflect inflation for each income tax year in which the credit is allowed if cumulative inflation since the last adjustment, when applied to the current limits, results in an increase of at least one thousand dollars when the adjusted limits are rounded to the nearest $1,000. For income tax years commencing on and after January 1, 2026, but before January 1, 2034, if the compound annual growth of the state's nonexempt revenue from the 2024-25 fiscal year to the applicable fiscal year is projected to be at a rate that is less than 3%, the credit is not allowed. The credit is not considered to be income or resources for the purpose of determining eligibility for the payment of public assistance benefits and medical assistance benefits authorized under state law or for a payment made under any other publicly funded programs. The department of revenue is authorized and encouraged to develop a means of refunding the credit in 12 equal monthly refunds rather than annually. For the 2024-225 state fiscal year, $178,491 is appropriated from the general fund to the department of revenue for the implementation of the act. APPROVED by Governor May 31, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The act provides additional flexibility to the Colorado educational and cultural facilities authority in supporting educational and cultural facilities by authorizing the authority: To use money it has available for its general purposes to establish funds for loans or grants for capital projects for facilities, operations, maintenance, programming, and other endeavors for cultural and educational institutions; and To directly, or indirectly through a contract or a subsidiary controlled entity created by the authority, operate an educational or cultural facility. In addition, the definition of "facility", in the case of a cultural institution, is expanded to include a building on the national register of historic places that is owned or operated by the authority or a governmental entity. The act modifies the community revitalization grant program (grant program) by: Including projects that are eligible for funding under the space to create program administered by the creative industries division (division) within the office of economic development (office) as projects intended to be supported by the grant program; Extending deadlines for the adoption of policies, procedures, and guidelines for the grant program and for grant program reporting; and Extending the scheduled repeal of the grant program from January 1, 2025, to the date on which all money transferred or otherwise credited to the community revitalization fund is expended. The act creates a new community revitalization income tax credit (credit), for income tax years commencing on or after January 1, 2026, but before January 1, 2033, in an amount equal to 25% of the amount of eligible expenditures made by a qualified applicant in completing an eligible project; except that the office may reduce the credit percentage for reservations for credits made in any income tax year, and the maximum amount of the credit for a single project is $3 million. In addition, the maximum amount of credits that may be reserved during any calendar year is $10 million. An eligible project is a capital improvement project within a creative district, a historic district, or a neighborhood commercial center or a main street that involves the construction, rehabilitation, conversion, remodeling, or other improvement of one or more buildings, structures, or facilities for uses that support creative industries and creative industry workers and that is approved as an eligible project by the office. The act details a process for claiming the credit that requires: The submission by a qualified applicant to the office of an eligible project plan that includes an estimate of eligible expenditures; Preliminary and final review and approval of the plan by the office; Reservation of a credit for the qualified applicant by the office; Commencement of the eligible project incurrence by the qualified applicant of a specified minimum portion of the eligible expenditures within a specified period; Completion of the eligible project; Issuance of a tax credit certificate by the office; Filing of the tax credit certificate by the qualified applicant with the department of revenue with the qualified applicant's tax return or informational return; and Recapture of the credit if the eligible project is not used for a use that makes it an eligible project during a specified compliance period. The office is required to annually report to the general assembly regarding the credit and may, after soliciting advice from the department of revenue, create and modify policies and procedures as necessary to implement the credit. The community revitalization tax credit program cash fund is created, funded with tax credit application and issuance fees charged by the office as well as any other money provided by the general assembly and any gifts, grants, and donations received, and continuously appropriated to the office for the administration of the credit. For the 2024-25 state fiscal year, the act appropriates $102,498 from the general fund to the office of the governor for economic development programs. APPROVED by Governor May 28, 2024 EFFECTIVE May 28, 2024(Note: This summary applies to this bill as enacted.)

Under current law, the ninth-grade success grant program (grant program) provides funding to local education providers and charter schools to implement a ninth-grade success program to assist ninth-grade students to develop the skills needed to successfully graduate high school and succeed in their education and careers. For the 2024-25 state fiscal year, the act appropriated $2 million from the state education fund to the department of education (department) for the grant program and reduced the general fund appropriation in the long bill for the grant program by $792,444. The act requires the general assembly to appropriate $2 million from the state education fund to the department for the grant program in the 2025-26, 2026-27, and 2027-28 state fiscal years. Under current law, the office of dropout prevention and student re-engagement (office) submits an annual report to the state board of education, the education committees of the house of representatives and the senate, and the governor regarding findings and recommendations to reduce the student dropout rate and increase graduation and completion rates. Starting with the report submitted in March 2026, the act requires the office to include certain ninth-grade performance measures for each public school, school district, the charter school institute, and the state as a whole. APPROVED by Governor May 18, 2024 EFFECTIVE May 18, 2024(Note: This summary applies to this bill as enacted.)

Starting July 1, 2025, each youth sports organization shall require each coach to annually complete mandatory reporter training and shall encourage each coach to annually complete an abuse prevention training that includes: Prohibited conduct by coaches; Appropriate one-on-one interactions between players and coaches; How to recognize and appropriately respond to and prevent behaviors that violate the prohibited conduct policy; and How to respond to disclosures of sexual abuse, disclosures of child abuse, or reports of behaviors violating the prohibited conduct policy in a supportive and appropriate manner that meets the mandated reporting requirements pursuant to Colorado statutes. Each youth sports organization shall develop a prohibited conduct policy that its coaches must comply with and that must include: A list of prohibited conduct by parents, spectators, coaches, and athletes and a mandatory reporting policy for adults who have knowledge of an act of prohibited conduct; and A code of conduct for parents, spectators, coaches, and athletes to follow. The act requires the department of early childhood to make a model code of conduct available that a youth sports organization may adopt. The act requires all youth sports organization and local government coaches to obtain a criminal history record check and to not hire a coach with a record of child abuse or unlawful sexual behavior. A volunteer who is not acting in the capacity of a coach or manager and who only occasionally assists with the team is not required to obtain a criminal history record check. The act requires each local government that operates a youth athletic activity to make available a prohibited conduct policy related to youth athletic activities. The act requires the attorney general to draft a notice that explains the requirements of the act and make it available to all youth sports organizations. Each youth sports organization shall post the notice on its website or, if it does not have a website, provide the notice to parents and legal guardians. APPROVED by Governor May 17, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The bill directs the state treasurer to conduct a study to evaluate the feasibility of and to make recommendations regarding the creation of a "baby bonds" program (program), through which the state deposits a specified amount of money into a public trust account and the money is invested by the state treasurer for an eligible child, who may use the money and its earnings for certain eligible uses upon turning 18 years of age. The study must: Assess the distribution of wealth in the state; Assess the landscape of existing public assistance opportunities for wealth building for: Individuals whose family income does not exceed 195% of the federal poverty line, adjusted for family size; and Individuals belonging to groups who have historically been denied access to wealth-building opportunities or who have experienced wealth stripping and exploitation, which has led to a lack of intergenerational wealth, including individuals who are Black, Indigenous, and people of color; Examine and evaluate the feasibility of creating the program in the state; Examine investment options for the program; Determine how the creation of the program could address the racial wealth gap in the state; and Examine any other area related to a baby bonds program that is deemed appropriate by the state treasurer or a third-party entity conducting the study, including any pilot project of related programs performed in the state. The state treasurer may enter into an agreement with a third-party entity to conduct all or part of the study. At the conclusion of the study and not later than April 15, 2025, the state treasurer is required to submit a report of its findings and make recommendations to the general assembly. (Note: This summary applies to this bill as introduced.)

For income tax years commencing on or after January 1, 2025, but before January 1, 2035, section 1 of the act creates a refundable state income tax credit (tax credit) that an employer may claim if the employer employs an apprentice for at least 6 months during an income tax year and either has a registered apprenticeship program or is an employer-partner of a registered apprenticeship program. The amount of the tax credit is up to $6,300 for 6 months of employment plus up to $1,050 for each additional month of employment, for a maximum of up to $12,600 per apprentice per income tax year. An employer may not claim a credit for: More than 10 apprentices per income tax year; The same apprentice for more than 24 consecutive months; and An apprentice for months when the apprentice did not receive wages from the employer. To claim a tax credit, an employer must submit an application for the reservation of the tax credit and an application to receive an income tax credit certificate to the state apprenticeship agency (SAA) in the department of labor and employment (department). The SAA shall review the applications for specified criteria to determine whether the employer qualifies for the tax credit and tax credit certificate. An employer issued a tax credit certificate must file the certificate with the employer's state income tax return. The SAA is required to submit certain information and reports, as applicable, regarding the tax credit to the state auditor and the department of revenue. The SAA must also conduct outreach and provide technical assistance to small businesses concerning awareness of and application for the tax credit. Section 2 ends the state income tax credit for qualified investments made in a qualified school-to-career program for income tax years after December 31, 2024. Section 4 creates the scale-up grant program in the department to start new registered apprenticeship programs or expand existing programs in Colorado. The scale-up grant program awards grants from the money in the scale-up grant fund, which is created in the act. Eligible grant recipients include employers or entities that operate an apprenticeship program and that: Plan to develop and register a new registered apprenticeship program; or Currently offer a registered apprenticeship program and plan to expand it. The act requires the department to collect specified data regarding the scale-up grant program and submit a report to specified committees of the general assembly. Section 4 also creates the qualified apprenticeship intermediary grant program in the department to support entities that demonstrate expertise in connecting employers or apprenticeship program participants to registered apprenticeship programs or in convening stakeholders to develop registered apprenticeship programs. The SAA must post a list of the types of entities eligible to apply to the grant program on the SAA's website. The qualified apprenticeship intermediary grant program awards grants from the money in the qualified apprenticeship intermediary grant fund, which is created in the act. An eligible grant recipient must be a qualified apprenticeship intermediary. The act requires the department to collect specified data regarding the qualified apprenticeship intermediary grant program and submit a report to specified committees of the general assembly. On July 1, 2024, the state treasurer shall transfer from the general fund $2 million to the scale-up grant fund and $2 million to the qualified apprenticeship intermediary grant fund. For the 2024-25 state fiscal year, the following amounts are appropriated to the department for use by the office of future of work to implement the act: $103,515 from the general fund; $666,666 from the scale-up grant fund; and $666,667 from the qualified apprenticeship intermediary grant fund. APPROVED by Governor May 10, 2024 EFFECTIVE May 10, 2024(Note: This summary applies to this bill as enacted.)