Sen. Marc Catlin

The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.(Note: This summary applies to this bill as enacted.)

Maddy summaryHB 1305 allows remote psychiatric inpatient facilities in Colorado to operate under a main hospital's general license instead of needing separate psychiatric hospital licensing, provided they meet specific criteria. These facilities must be located within 35 miles of a main hospital in a rural area, offer 17+ inpatient beds, meet all psychiatric hospital standards, and maintain federal provider-based status. The main hospital remains responsible for all licensing enforcement actions related to the remote location, and the facility must pay a separate licensing fee. This change aims to streamline operations while maintaining regulatory oversight through the main hospital's license.

The act expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado by creating 3 new education and experience pathways that may satisfy the requirements for CPA certification. The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; andObtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam.     For each pathway, an applicant's work experience must:Meet the requirements set by the Colorado state board of accountancy (board) by rule;Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; andBe verified by an actively licensed CPA who meets board requirements.     Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate.     Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.(Note: This summary applies to this bill as enacted.)

In 2023, the general assembly established water and energy efficiency standards for irrigation controllers and spray sprinkler bodies that are sold or leased in the state on and after January 1, 2026. The act repeals these standards.(Note: This summary applies to this bill as enacted.)

Maddy summaryThis bill proposes that Colorado lawmakers consider adding guaranteed lifetime income options to the state public employees' retirement defined contribution plan and voluntary savings plans. The measure aims to ensure public employees have access to a reliable income stream in retirement, similar to what is already available in the state's traditional defined benefit plan. By allowing workers to choose options that provide lifetime payouts, the bill seeks to improve retirement security and financial confidence for over 226,000 active public employees. The resolution encourages the General Assembly to study how these new options could help workers retire with dignity while maintaining the portability of their savings.

The act requires the state board of veterinary medicine (board) to review and update the existing process by which an individual who has a license to practice veterinary medicine in another state may be licensed by endorsement to practice veterinary medicine in Colorado. The board shall adopt rules with the intent to expedite the licensure by endorsement process, including eliminating duplicative requirements and streamlining the pathway to licensure.     The act clarifies that a veterinarian who administers, dispenses, distributes, or prescribes medicine to a patient in an emergency situation is not acting as a pharmacist or conducting the practice of pharmacy, and, as such, is not subject to discipline by the state board of pharmacy.     The act relocates certain provisions specific to the practice of veterinary medicine from regulation by the state board of pharmacy to regulation under Colorado's veterinary practice act.     Under current law, the board must approve a credentialing organization for the purpose of credentialing veterinary technicians, which credentialing organization must require the completion of an American Veterinary Medical Association accredited program for veterinary technicians. The act updates the requirement to require the completion of an accredited program for veterinary technicians offered by other associations.     The act also establishes a veterinary prescription drug donation program. An owner of an animal may donate unused veterinary drugs that have been prescribed to the owner to a licensed veterinarian or an animal shelter. A licensed veterinarian may use any drugs accepted through donation if the veterinarian and drugs meet certain conditions.(Note: This summary applies to this bill as enacted.)

Maddy summaryThis bill designates April 9, 2026, as "Home Education Day" in Colorado to honor parents who educate their children at home. It does not change any laws or affect how education is administered but serves as a symbolic recognition of home schooling within the state. The resolution highlights the number of home-educated students in Colorado and the estimated financial savings to taxpayers associated with this educational choice. Ultimately, the measure is a ceremonial gesture that celebrates home educators without altering existing policies or regulations.

Maddy summaryThis Senate Joint Resolution formally recognizes the 43rd anniversary of the sister-state relationship between Colorado and Taiwan while expressing support for their ongoing trade and academic exchanges. The bill highlights recent cooperation in emerging technologies such as quantum computing and semiconductors, and it advocates for Taiwan's participation in international organizations like the World Health Organization and the United Nations. Additionally, the resolution commends Taiwan's democratic system and supports the signing of a U.S.-Taiwan agreement on avoiding double taxation. As a non-binding legislative statement, it does not alter laws or budgets but serves to publicly endorse these diplomatic and economic ties.

The concurrent resolution submits a constitutional amendment to the voters of the state at the 2026 general election that adds to the nonexclusive list of inalienable rights of all persons the right to direct the upbringing, education, and care of their children.(Note: This summary applies to this concurrent resolution as introduced.)

Under current law, the department of personnel and a statutorily created preservation trust committee oversee the Colorado veterans' monument preservation trust fund (trust fund). The act moves oversight of the trust fund to the state historical society (history Colorado) and repeals the preservation trust committee. The act also expands the allowable uses of the trust fund, which were previously restricted to maintaining and enhancing the Colorado veterans' monument and any fallen heroes memorials in Lincoln veterans' memorial park, to include the maintenance, enhancement, and repair of monuments and memorials both in Lincoln veterans' memorial park and on the state capitol building grounds. History Colorado may expend principal from the trust fund for these purposes once every 20 years beginning in state fiscal year 2027-28, subject to appropriation by the general assembly, and for unexpected necessary maintenance costs that are not covered by insurance. On or before December 31, 2026, and on or before each December 31 thereafter, history Colorado must submit a report to the state capitol building advisory committee (CBAC) that includes information on:History Colorado's plans to maintain, enhance, and repair monuments and memorials in Lincoln veterans' memorial park and on the state capitol building grounds; andThe actual and planned use of money in the trust fund.     The act also requires the CBAC, before recommending a proposal for the placement of a memorial or an object of art on the state capitol building grounds to the capital development committee and the governor for approval, to ensure that the proposal includes funding sufficient to provide lifetime maintenance of the proposed memorial or object of art. Only a proposal that dedicates at least 5% of its total budget to maintenance includes funding sufficient to provide lifetime maintenance of the proposed object of art or memorial.(Note: This summary applies to this bill as enacted.)