House Journal, January 28
45 HB10-1060 be amended as follows, and as so amended, be referred to
46 the Committee on Appropriations with favorable
47 recommendation:
48
49 Amend printed bill, page 2, strike lines 2 through 4 and substitute:
50
51 "SECTION 1. 39-29-115 (1), Colorado Revised Statutes, is
52 amended, and the said 39-29-115 is further amended BY THE
53 ADDITION OF A NEW SUBSECTION, to read:
54
55 39-29-115. Penalties and interest. (1) Any person who fails to
56 file a report or to pay the tax due thereon shall pay a penalty of thirty UP
1 TO TWENTY-FIVE percent of the tax assessed or thirty TWENTY-FIVE
2 dollars, whichever is greater, and the interest due under the provisions of
3 section 39-21-110.5.
4
5 (1.5) ANY PERSON WHO FAILS".
6
7 Page 2, line 6, strike "TEN" and substitute "UP TO TWENTY-FIVE".
8
9 Page 2, line 7, strike "FIFTY" and substitute "TWENTY-FIVE".
10
11 Page 2, line 12, after "OF" insert "UP TO".
12
13 Page 2, line 13, strike "THIRTY" and substitute "FIFTEEN".
14
15 Page 2, line 14, strike "THOUSAND" and substitute "HUNDRED".
16
17

House Journal, January 27
32 HB10-1190 be amended as follows, and as so amended, be referred to
33 the Committee on Finance with favorable
34 recommendation:
35
36 Amend printed bill, page 4, after line 10 insert:
37
38 "SECTION 3. Appropriation. In addition to any other
39 appropriation, there is hereby appropriated, out of any moneys in the
40 general fund not otherwise appropriated, to the department of revenue, for
41 allocation to the taxation business group, taxation and compliance
42 division, for the fiscal year beginning July 1, 2009, the sum of ninety-four
43 thousand three hundred twenty-two dollars ($94,322) and 0.9 FTE, or so
44 much thereof as may be necessary, for the implementation of this act.".
45
46 Renumber succeeding section accordingly.
47
48 Page 1, line 103, strike "PURPOSES." and substitute "PURPOSES, AND
49 MAKING AN APPROPRIATION THEREFOR.".
50
51

House Journal, January 29
31 HB10-1190 be amended as follows, and as so amended, be referred to
32 the Committee of the Whole with favorable
33 recommendation:
34
35 Amend printed bill, page 2, line 6, strike "(a)".
36
37 Page 2, line 17, strike "SUCH" and substitute "STATE SALES".
38
39 Page 2, strike lines 20 through 23.
40
41 Page 3, strike lines 1 through 11.
42
43 Page 3, line 16, strike "(I)".
44
45 Page 3, line 21, strike "SUCH" and substitute "STATE USE".
46
47 Page 3, strike lines 23 through 27.
48
49 Page 4, strike lines 1 through 10 and substitute:
50
51 "SECTION 3. Part 1 of article 21 of title 39, Colorado Revised
52 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
53 read:
54
55 39-21-122. Revenue impact of 2010 tax legislation - tracking
56 by department. THE DEPARTMENT OF REVENUE SHALL ACCOUNT FOR ALL
1 REVENUE ATTRIBUTABLE TO THE ENACTMENT OF HOUSE BILL 10-1190,
2 ENACTED IN 2010, AND SHALL, TO THE EXTENT SUCH INFORMATION IS
3 AVAILABLE, MAKE QUARTERLY REPORTS TO THE GENERAL ASSEMBLY
4 REGARDING THE QUARTERLY AND CUMULATIVE NET REVENUE GAIN TO THE
5 STATE RESULTING FROM THE ENACTMENT OF SAID BILL.".
6
7 Renumber succeeding section accordingly.
8
9

House Journal, January 29
49 Amendment No. 1, Finance Report, dated January 27, 2010, and placed
50 in member's bill file; Report also printed in House Journal, January 29,
51 pages 116-117.
52
53 Amendment No. 2, Appropriations Report, dated January 27, 2010, and
54 placed in member’s bill file; Report also printed in House Journal,
55 January 27, page 96.
56
1 Amendment No. 3, by Representative(s) May.
2
3 Amend the Appropriations Committee Report, dated January 27, 2010,
4 page 1, after line 1 insert:
5
6 "SECTION 3. Part 1 of article 75 of title 24, Colorado Revised
7 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
8 read:
9
10 24-75-113. 2010 bills to increase state revenue - prohibition on
11 hiring of new state employees. NO MONEYS DERIVED FROM THE
12 INCREASE IN STATE REVENUES RESULTING FROM THE PASSAGE OF HOUSE
13 BILL 10-1190, ENACTED IN 2010, SHALL BE APPROPRIATED FOR THE
14 PURPOSE OF FUNDING ADDITIONAL FULL TIME EQUIVALENT STATE
15 EMPLOYEES.".
16
17 Page 1 of the committee report, line 2, strike ""SECTION 3." and
18 substitute "SECTION 4.".
19
20 Amendment No. 4, by Representative(s) Pommer.
21
22 Amend printed bill, page 2, line 16, strike "AND RAILROAD".
23
24 Page 4, line 3, strike "AND RAILROAD".
25
26 Amendment No. 5, by Representative(s) Pommer.
27
28 Amend printed bill, page 2, line 17, after "BE" insert "DEEMED TO BE
29 WHOLESALE SALES AND SHALL NOT BE".
30
31 Page 3, line 21, after "BE" insert "DEEMED TO BE WHOLESALE SALES AND
32 SHALL NOT BE".
33
34 Amendment No. 6, by Representative(s) Sonnenberg.
35
36 Amend printed bill, page 2, line 14, after "FUEL," insert "NOT INCLUDING
37 FARM FUEL,".
38
39 Page 3, line 27, after "FUEL," insert "NOT INCLUDING FARM FUEL,".
40
41 As amended, laid over until February 1, retaining place on Calendar.
42
43 On motion of Representative Weissmann, the remainder of the Special
44 Orders Calendar (HB10-1110, 1095) was laid over until February 1,
45 retaining place on Calendar.

House Journal, February 1
1 Amendment No. 7, by Representative(s) Summers.
2
3 Amend printed bill, page 4, after line 10, insert:
4
5 "SECTION 3. Part 1 of article 26 of title 39, Colorado Revised
6 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
7 read:
8
9 39-26-102.4. Inclusion of fuels used for industrial purposes in
10 state sales tax base - use revenues generated for
11 education. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE
12 GENERAL ASSEMBLY SHALL APPROPRIATE AT LEAST FORTY PERCENT OF
13 THE AMOUNT OF ANY INCREASE IN NET STATE SALES TAX REVENUES
14 RESULTING FROM THE IMPOSITION OF TAXATION ON ITEMS PREVIOUSLY
15 EXEMPT FROM TAXATION BY HOUSE BILL 10-1190, ENACTED IN 2010, TO
16 INCLUDE STANDARDIZED SOFTWARE FOR THE PURPOSE OF FUNDING
17 PRESCHOOL THROUGH TWELFTH GRADE PUBLIC EDUCATION. SUCH
18 FUNDING SHALL SUPPLEMENT AND NOT SUPPLANT ANY OTHER MONEYS
19 USED FOR SAID PURPOSE.".
20
21 Renumber succeeding sections accordingly.
22
23 As amended, ordered engrossed and placed on the Calendar for Third
24 Reading and Final Passage.
25

Senate Journal, February 5
After consideration on the merits, the Committee recommends that HB10-1190 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.
Amend reengrossed bill, page 4, after line 10 insert:

"SECTION 5. Part 1 of article 26 of title 39, Colorado Revised
Statutes, is amended BY THE ADDITION OF A NEW SECTION to
read:

39-26-127. Legislation modifying the state sales tax base - no
impact on local government sales tax bases - no expansion of local
authority to levy sales tax. (1) NOTWITHSTANDING THE PROVISIONS OF
SECTION 29-2-105 (1) (d), C.R.S., ANY PROVISION OF TITLE 32, C.R.S., OR
ANY OTHER PROVISION OF LAW, THE LEVYING OF SALES TAX ON,
EXEMPTION FROM SALES TAX FOR, OR LOCAL OPTION TO LEVY SALES TAX
ON OR PROVIDE AN EXEMPTION FROM SALES TAX FOR ANY TANGIBLE
PERSONAL PROPERTY OR SERVICES UNDER THE SALES TAX ORDINANCE OR
RESOLUTION OF ANY COUNTY, MUNICIPALITY, SPECIAL DISTRICT,
AUTHORITY, OR OTHER LOCAL GOVERNMENT OR POLITICAL SUBDIVISION
OF THE STATE SHALL NOT BE AFFECTED IN ANY WAY BY THE ELIMINATION,
SUSPENSION, OR MODIFICATION OF ANY SALES TAX EXEMPTION OR ANY
OTHER LEGISLATIVE MODIFICATION OF THE STATE SALES TAX BASE
RESULTING FROM THE ENACTMENT OF ANY OF THE FOLLOWING BILLS:

(a) HOUSE BILL 10-1190, ENACTED IN 2010.

(2) THIS SECTION DOES NOT CREATE OR EXPAND, AND SHALL NOT
BE CONSTRUED TO CREATE OR EXPAND, ANY AUTHORITY OF ANY COUNTY,
MUNICIPALITY, SPECIAL DISTRICT, AUTHORITY, OR OTHER LOCAL
GOVERNMENT OR POLITICAL SUBDIVISION OF THE STATE TO LEVY SALES
TAX.

SECTION 6. Part 2 of article 26 of title 39, Colorado Revised
Statutes, is amended BY THE ADDITION OF A NEW SECTION to
read:

39-26-212. Legislation modifying the state use tax base - no
impact on local government use tax bases - no expansion of local
authority to levy use tax. (1) NOTWITHSTANDING THE PROVISIONS OF
SECTION 29-2-105 (1) (d), C.R.S., ANY PROVISION OF TITLE 32, C.R.S., OR
ANY OTHER PROVISION OF LAW, THE LEVYING OF USE TAX ON, EXEMPTION
FROM USE TAX FOR, OR LOCAL OPTION TO LEVY USE TAX ON OR PROVIDE
AN EXEMPTION FROM USE TAX FOR ANY TANGIBLE PERSONAL PROPERTY
OR SERVICES UNDER THE USE TAX ORDINANCE OR RESOLUTION OF ANY
COUNTY, MUNICIPALITY, SPECIAL DISTRICT, AUTHORITY, OR OTHER LOCAL
GOVERNMENT OR POLITICAL SUBDIVISION OF THE STATE SHALL NOT BE
AFFECTED IN ANY WAY BY THE ELIMINATION, SUSPENSION, OR
MODIFICATION OF ANY USE TAX EXEMPTION OR ANY OTHER LEGISLATIVE
MODIFICATION OF THE STATE USE TAX BASE RESULTING FROM THE
ENACTMENT OF ANY OF THE FOLLOWING BILLS:

(a) HOUSE BILL 10-1190, ENACTED IN 2010.

(2) THIS SECTION DOES NOT CREATE OR EXPAND, AND SHALL NOT
BE CONSTRUED TO CREATE OR EXPAND, ANY AUTHORITY OF ANY COUNTY,
MUNICIPALITY, SPECIAL DISTRICT, AUTHORITY, OR OTHER LOCAL
GOVERNMENT OR POLITICAL SUBDIVISION OF THE STATE TO LEVY USE
TAX.".

Renumber succeeding sections accordingly.

Senate Journal, February 5
After consideration on the merits, the Committee recommends that HB10-1190 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 4, line 5, after "ANY" insert "ESTIMATED".


Appro-
priations

Senate Journal, February 8
HB10-1190 by Representative(s) Pommer; also Senator(s) Heath--Concerning the suspension of the
exemption from the state sales and use taxes for fuels used for industrial purposes, and
making an appropriation therefor.

Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, February 5, and placed in members' bill files.)

Amendment No. 2, Appropriations Committee Amendment
(Printed in Senate Journal, February 5, and placed in members' bill files.)

Amendment No. 3(L.068), by Senators Tapia and Johnston.

Amend reengrossed bill, page 2, line 4, strike "Definitions." and
substitute "Definitions - repeal."

Page 2, line 6, after "(21)" insert "(a)".

Page 2, line 12, strike "part 1; EXCEPT THAT" and substitute "part 1."

Page 2, strike lines 13 through 21 and substitute:

"(b) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (a) OF
THIS SUBSECTION (21), SALES AND PURCHASES OF ELECTRICITY, COAL,
GAS, FUEL OIL, STEAM, COKE, OR NUCLEAR FUEL, NOT INCLUDING DIESEL
FUEL PURCHASED FOR OFF-ROAD USE OR ELECTRICITY, COAL, GAS, FUEL
OIL, STEAM, COKE, OR NUCLEAR FUEL PURCHASED FOR AGRICULTURAL
PURPOSES, FOR USE IN PROCESSING, MANUFACTURING, MINING, REFINING,
IRRIGATION, CONSTRUCTION, TELEGRAPH, TELEPHONE, AND RADIO
COMMUNICATION, STREET TRANSPORTATION SERVICES, AND ALL
INDUSTRIAL USES SHALL NOT BE DEEMED TO BE WHOLESALE SALES AND
SHALL NOT BE EXEMPT FROM STATE SALES TAXATION FOR THE PERIOD
COMMENCING MARCH 1, 2010, AND ENDING JUNE 30, 2012; EXCEPT THAT
THIS PARAGRAPH (b) SHALL NOT APPLY TO SALES AND PURCHASES OF
COAL, GAS, FUEL OIL, STEAM, COKE, OR NUCLEAR FUEL FOR USE IN
GENERATING ELECTRICITY. THIS PARAGRAPH (b) IS REPEALED, EFFECTIVE
JULY 1, 2012.".

Page 3, line 2, strike "oil." and substitute "oil - repeal.".

Page 3, line 4, after "(b)" insert "(I)".

Page 3, strike line 8 and substitute "all industrial uses.".
Page 3, strike lines 9 through 13 and substitute:

"(II) NOTWITHSTANDING THE PROVISIONS OF SUBPARAGRAPH (I)
OF THIS PARAGRAPH (b), THE STORAGE, USE, OR CONSUMPTION DESCRIBED
IN SAID SUBPARAGRAPH (I), NOT INCLUDING STORAGE, USE, OR
CONSUMPTION FOR RAILROAD TRANSPORTATION SERVICES, OR OF DIESEL
FUEL PURCHASED FOR OFF-ROAD USE OR ELECTRICITY, COAL, GAS, FUEL
OIL, STEAM, COKE, OR NUCLEAR FUEL PURCHASED FOR AGRICULTURAL
PURPOSES, SHALL NOT BE EXEMPT FROM STATE USE TAXATION FOR THE
PERIOD COMMENCING MARCH 1, 2010, AND ENDING JUNE 30, 2012;
EXCEPT THAT THIS SUBPARAGRAPH (II) SHALL NOT APPLY TO THE
STORAGE, USE, AND CONSUMPTION OF COAL, GAS, FUEL OIL, STEAM, COKE,
OR NUCLEAR FUEL FOR USE IN GENERATING ELECTRICITY. THIS
SUBPARAGRAPH (II) IS REPEALED, EFFECTIVE JULY 1, 2012.".

Amendment No. 4(L.069), by Senator White.

Amend reengrossed bill, page 3, strike lines 25 through 27.

Page 4, strike lines 1 through 10.

Renumber succeeding sections accordingly.

Amendment No. 5(L.070), by Senator Johnston.

Strike the Tapia and Johnston floor amendment (HB1190_L.068) and
substitute:

"Amend reengrossed bill, page 2, line 4, strike "Definitions." and
substitute "Definitions - repeal.".

Page 2, line 6, after "(21)" insert "(a)".

Page 2, line 12, strike "part 1; EXCEPT THAT" and substitute "part 1.".

Page 2, strike lines 13 through 21 and substitute:

"(b) (I) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (a)
OF THIS SUBSECTION (21), SALES AND PURCHASES OF ELECTRICITY, COAL,
GAS, FUEL OIL, STEAM, COKE, OR NUCLEAR FUEL FOR USE IN PROCESSING,
MANUFACTURING, MINING, REFINING, IRRIGATION, CONSTRUCTION,
TELEGRAPH, TELEPHONE, AND RADIO COMMUNICATION, STREET
TRANSPORTATION SERVICES, AND ALL INDUSTRIAL USES SHALL NOT BE
DEEMED TO BE WHOLESALE SALES AND SHALL NOT BE EXEMPT FROM
STATE SALES TAXATION FOR THE PERIOD COMMENCING MARCH 1, 2010,
AND ENDING JUNE 30, 2012; EXCEPT THAT THIS PARAGRAPH (b) SHALL
NOT APPLY TO SALES AND PURCHASES OF:

(A) DIESEL FUEL PURCHASED FOR OFF-ROAD USE;

(B) ELECTRICITY, COAL, GAS, FUEL OIL, STEAM, COKE, OR
NUCLEAR FUEL PURCHASED FOR AGRICULTURAL PURPOSES; OR

(C) COAL, GAS, FUEL OIL, STEAM, COKE, OR NUCLEAR FUEL FOR
USE IN GENERATING ELECTRICITY.

(II) THIS PARAGRAPH (b) IS REPEALED, EFFECTIVE JULY 1, 2012.".

Page 3, line 2, strike "oil." and substitute "oil - repeal.".

Page 3, line 4, after "(b)" insert "(I)".

Page 3, strike line 8 and substitute "all industrial uses.".

Page 3, strike lines 9 through 13 and substitute:

"(II) NOTWITHSTANDING THE PROVISIONS OF SUBPARAGRAPH (I)
OF THIS PARAGRAPH (b), THE STORAGE, USE, OR CONSUMPTION DESCRIBED
IN SAID SUBPARAGRAPH (I), SHALL NOT BE EXEMPT FROM STATE USE
TAXATION FOR THE PERIOD COMMENCING MARCH 1, 2010, AND ENDING
JUNE 30, 2012; EXCEPT THAT THIS SUBPARAGRAPH (II) SHALL NOT APPLY
TO THE STORAGE, USE, AND CONSUMPTION:

(A) FOR RAILROAD TRANSPORTATION SERVICES;

(B) OF DIESEL FUEL PURCHASED FOR OFF-ROAD USE;

(C) OF ELECTRICITY, COAL, GAS, FUEL OIL, STEAM, COKE, OR
NUCLEAR FUEL PURCHASED FOR AGRICULTURAL PURPOSES; OR

(D) OF COAL, GAS, FUEL OIL, STEAM, COKE, OR NUCLEAR FUEL FOR
USE IN GENERATING ELECTRICITY.

(III) SUBPARAGRAPH (II) OF THIS PARAGRAPH (b) AND THIS
SUBPARAGRAPH (III) ARE REPEALED, EFFECTIVE JULY 1, 2012.".".

As amended, ordered revised and placed on the calendar for third reading and final
passage.

(For further action, see amendments to the report of the Committee of the Whole.)

Senate Journal, February 10
HB10-1190 by Representative(s) Pommer; also Senator(s) Heath--Concerning the suspension of the
exemption from the state sales and use taxes for fuels used for industrial purposes, and
making an appropriation therefor.

A majority of those elected to the Senate having voted in the affirmative, Senator Harvey
was given permission to offer a third reading amendment.

Third Reading Amendment No. 1(L.072), by Senator Harvey.

Amend revised bill, page 1, line 101, strike "EXEMPTION" and substitute
"EXCLUSION".

The amendment was lost on the following roll call vote:

House Journal, January 27
53 HB10-1191 be amended as follows, and as so amended, be referred to
54 the Committee on Finance with favorable
55 recommendation:
56
1 Amend printed bill, page 6, after line 5 insert:
2
3 "SECTION 3. Appropriation. In addition to any other
4 appropriation, there is hereby appropriated, out of any moneys in the
5 general fund not otherwise appropriated, to the department of revenue, for
6 allocation to the taxation business group, taxation and compliance
7 division, for the fiscal year beginning July 1, 2009, the sum of ninety-four
8 thousand three hundred twenty-two dollars ($94,322) and 0.9 FTE, or so
9 much thereof as may be necessary, for the implementation of this act.".
10
11 Renumber succeeding section accordingly.
12
13 Page 1, line 104, strike "TAXES." and substitute "TAXES, AND MAKING AN
14 APPROPRIATION THEREFOR.".
15
16

House Journal, January 29
11 HB10-1191 be amended as follows, and as so amended, be referred to
12 the Committee of the Whole with favorable
13 recommendation:
14
15 Amend printed bill, page 4, line 6, after "THERETO." add "IF THE LOCAL
16 GOVERNMENT OR POLITICAL SUBDIVISION EXPRESSLY SUBJECTS SUCH
17 SALES OR STORAGE, USE, OR CONSUMPTION TO ITS SALES OR USE TAX, THE
18 EFFECTIVE DATE SHALL BE EITHER JANUARY 1 OR JULY 1, AND THE LOCAL
19 GOVERNMENT OR POLITICAL SUBDIVISION SHALL PROVIDE NOTICE TO THE
20 EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE AT LEAST
21 FORTY-FIVE DAYS PRIOR TO THE EFFECTIVE DATE OF THE SALES OR USE
22 TAX.".
23
24 Page 6, line 5, after "THERETO." add "IF THE LOCAL GOVERNMENT OR
25 POLITICAL SUBDIVISION EXPRESSLY SUBJECTS SUCH SALES OR STORAGE,
26 USE, OR CONSUMPTION TO ITS SALES OR USE TAX, THE EFFECTIVE DATE
27 SHALL BE EITHER JANUARY 1 OR JULY 1, AND THE LOCAL GOVERNMENT OR
28 POLITICAL SUBDIVISION SHALL PROVIDE NOTICE TO THE EXECUTIVE
29 DIRECTOR OF THE DEPARTMENT OF REVENUE AT LEAST FORTY-FIVE DAYS
30 PRIOR TO THE EFFECTIVE DATE OF THE SALES OR USE TAX.".
31
32 Page 6, after line 5 insert:
33
34 "SECTION 3. Part 1 of article 21 of title 39, Colorado Revised
35 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
36 read:
37
38 39-21-122. Revenue impact of 2010 tax legislation - tracking
39 by department. THE DEPARTMENT OF REVENUE SHALL ACCOUNT FOR ALL
40 REVENUE ATTRIBUTABLE TO THE ENACTMENT OF HOUSE BILL 10-1191,
41 ENACTED IN 2010, AND SHALL, TO THE EXTENT SUCH INFORMATION IS
42 AVAILABLE, MAKE QUARTERLY REPORTS TO THE GENERAL ASSEMBLY
43 REGARDING THE QUARTERLY AND CUMULATIVE NET REVENUE GAIN TO THE
44 STATE RESULTING FROM THE ENACTMENT OF SAID BILL.".
45
46 Renumber succeeding section accordingly.
47
48

House Journal, January 29
4 Amendment No. 1, Finance Report, dated January 27, 2010, and placed
5 in member's bill file; Report also printed in House Journal, January 29,
6 page 117.
7
8 Amendment No. 2, Appropriations Report, dated January 27, 2010, and
9 placed in member’s bill file; Report also printed in House Journal,
10 January 27, pages 96-97.
11
12 Amendment No. 3, by Representative(s) May.
13
14 Amend the Appropriations Committee Report, dated January 27, 2010,
15 page 1, after line 1 insert:
16
17 "SECTION 3. Part 1 of article 75 of title 24, Colorado Revised
18 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
19 read:
20
21 24-75-113. 2010 bills to increase state revenue - prohibition on
22 hiring of new state employees. NO MONEYS DERIVED FROM THE
23 INCREASE IN STATE REVENUES RESULTING FROM THE PASSAGE OF HOUSE
24 BILL 10-1191, ENACTED IN 2010, SHALL BE APPROPRIATED FOR THE
25 PURPOSE OF FUNDING ADDITIONAL FULL TIME EQUIVALENT STATE
26 EMPLOYEES.".
27
28 Page 1 of the committee report, line 2, strike ""SECTION 3." and
29 substitute "SECTION 4.".
30
31 Amendment No. 4, by Representative(s) Pommer.
32
33 Amend printed bill, page 4, line 21, after "TAXATION." add "ABSENT AN
34 EXPRESS PROVISION IN THE CONTRACT TO THE CONTRARY, ANY VENDING
35 MACHINE CONTRACT THAT REFERENCES THE PRICE AT WHICH PRODUCTS
36 SHALL BE SOLD FROM A VENDING MACHINE SHALL BE INTERPRETED TO
37 INCLUDE ANY APPLICABLE SALES TAX AS AN ADDITION TO THE
38 REFERENCED PRICE.".
39
40 Amendment No. 5, by Representative(s) Pommer.
41 Amend printed bill, page 4, line 11, after "DRINKS." add: "FOR ANY
42 RETURN MADE PRIOR TO AUGUST 1, 2010, A PERSON WHO SELLS CANDY OR
43 SOFT DRINKS AT RETAIL SHALL NOT BE LIABLE FOR ANY INTEREST OR
44 OTHER PENALTY IMPOSED AS A RESULT OF AN ERROR MADE IN
45 CONNECTION WITH THE ELIMINATION OF THE EXEMPTION FROM STATE
46 SALES TAX FOR SALES OF CANDY AND SOFT DRINKS, AS DEFINED IN
47 PARAGRAPH (e) OF SUBSECTION (1) OF THIS SECTION, BY HOUSE BILL
48 10-1191, ENACTED IN 2010.".
49
50 Page 5, line 19, after "DRINKS." add: "FOR ANY RETURN MADE PRIOR TO
51 AUGUST 1, 2010, A PERSON WHO SELLS CANDY OR SOFT DRINKS AT RETAIL
52 SHALL NOT BE LIABLE FOR ANY INTEREST OR OTHER PENALTY IMPOSED AS
53 A RESULT OF AN ERROR MADE IN CONNECTION WITH THE ELIMINATION OF
54 THE EXEMPTION FROM STATE SALES TAX FOR SALES OF CANDY AND SOFT
55 DRINKS, AS DEFINED IN SUBSECTION (4) OF THIS SECTION, BY HOUSE BILL
56 10-1191, ENACTED IN 2010.".
1 Amendment No. 6, by Representative(s) Pommer.
2
3 Amend printed bill, page 2, line 10, strike "MARCH" and substitute
4 "MAY".
5
6 Page 3, line 8, strike "MARCH" and substitute "MAY".
7
8 Page 4, line 1, strike "MARCH" and substitute "MAY".
9
10 Page 4, line 19, strike "MARCH" and substitute "MAY".
11
12 Page 4, line 25, strike "MARCH" and substitute "MAY".
13
14 Page 5, line 26, strike "MARCH" and substitute "MAY".

Senate Journal, February 4
After consideration on the merits, the Committee recommends that HB10-1191 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.

Amend reengrossed bill, page 2, strike lines 2 through 5 and substitute:

"SECTION 1. 39-26-707 (1), Colorado Revised Statutes, is
amended BY THE ADDITION OF A NEW PARAGRAPH to read:".

Page 2, strike lines 9 through 11 and substitute:

"(f) (I) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (e) OF
THIS SUBSECTION (1), FOR THE PERIOD COMMENCING MAY 1, 2010, AND
ENDING JUNE 30, 2013, SALES OF CANDY AND SOFT DRINKS SHALL BE
SUBJECT TO STATE SALES TAXATION.".

Page 2, line 12, strike "(e):" and substitute "(f):".

Page 3, strike line 5 and substitute:

"SECTION 2. 39-26-707 (2) (d), Colorado Revised Statutes, is
amended, and the said 39-26-707 is further amended BY THE
ADDITION OF A NEW SUBSECTION, to read:

39-26-707. Food, meals, and beverages - definitions. (2) The
following shall be exempt from taxation under the".

Renumber succeeding sections accordingly.
Page 3, strike line 8, strike and substitute "of food as defined in section
39-26-102 (4.5); EXCEPT THAT, FOR THE PERIOD COMMENCING MAY 1,
2010, AND ENDING JUNE 30, 2013,".

Page 3, line 9, strike "AFTER MAY 1, 2010,".

Page 3, line 10, strike "SUCH" and substitute "STATE USE".

Page 3, strike lines 23 through 27.

Page 4, strike lines 1 through 14.

Renumber succeeding subsection accordingly.

Page 4, line 24, strike "(e)" and substitute "(f)".

Page 5, line 5, strike "ON".

Page 5, line 6, strike "AND AFTER MAY 1, 2010," and substitute "FOR THE
PERIOD COMMENCING MAY 1, 2010, AND ENDING JUNE 30, 2013,".

Page 5, line 7, strike "SUCH" and substitute "STATE SALES".

Page 5, line 16, strike "ON AND AFTER MAY 1, 2010," and substitute "FOR
THE PERIOD COMMENCING MAY 1, 2010, AND ENDING JUNE 30, 2013,".

Page 5, line 18, strike "SUCH" and substitute "STATE USE".

Page 6, strike lines 17 through 27.

Page 7, strike lines 1 through 8.

Page 7, after line 18 insert:

"SECTION 5. Part 1 of article 26 of title 39, Colorado Revised
Statutes, is amended BY THE ADDITION OF A NEW SECTION to
read:

39-26-127. Legislation modifying the state sales tax base - no
impact on local government sales tax bases - no expansion of local
authority to levy sales tax. (1) NOTWITHSTANDING THE PROVISIONS OF
SECTION 29-2-105 (1) (d), C.R.S., ANY PROVISION OF TITLE 32, C.R.S., OR
ANY OTHER PROVISION OF LAW, THE LEVYING OF SALES TAX ON,
EXEMPTION FROM SALES TAX FOR, OR LOCAL OPTION TO LEVY SALES TAX
ON OR PROVIDE AN EXEMPTION FROM SALES TAX FOR ANY TANGIBLE
PERSONAL PROPERTY OR SERVICES UNDER THE SALES TAX ORDINANCE OR
RESOLUTION OF ANY COUNTY, MUNICIPALITY, SPECIAL DISTRICT,
AUTHORITY, OR OTHER LOCAL GOVERNMENT OR POLITICAL SUBDIVISION
OF THE STATE SHALL NOT BE AFFECTED IN ANY WAY BY THE ELIMINATION,
SUSPENSION, OR MODIFICATION OF ANY SALES TAX EXEMPTION OR ANY
OTHER LEGISLATIVE MODIFICATION OF THE STATE SALES TAX BASE
RESULTING FROM THE ENACTMENT OF ANY OF THE FOLLOWING BILLS:

(a) HOUSE BILL 10-1191, ENACTED IN 2010.

(2) THIS SECTION DOES NOT CREATE OR EXPAND, AND SHALL NOT
BE CONSTRUED TO CREATE OR EXPAND, ANY AUTHORITY OF ANY COUNTY,
MUNICIPALITY, SPECIAL DISTRICT, AUTHORITY, OR OTHER LOCAL
GOVERNMENT OR POLITICAL SUBDIVISION OF THE STATE TO LEVY SALES
TAX.

SECTION 6. Part 2 of article 26 of title 39, Colorado Revised
Statutes, is amended BY THE ADDITION OF A NEW SECTION to
read:

39-26-212. Legislation modifying the state use tax base - no
impact on local government use tax bases - no expansion of local
authority to levy use tax. (1) NOTWITHSTANDING THE PROVISIONS OF
SECTION 29-2-105 (1) (d), C.R.S., ANY PROVISION OF TITLE 32, C.R.S., OR
ANY OTHER PROVISION OF LAW, THE LEVYING OF USE TAX ON, EXEMPTION
FROM USE TAX FOR, OR LOCAL OPTION TO LEVY USE TAX ON OR PROVIDE
AN EXEMPTION FROM USE TAX FOR ANY TANGIBLE PERSONAL PROPERTY
OR SERVICES UNDER THE USE TAX ORDINANCE OR RESOLUTION OF ANY
COUNTY, MUNICIPALITY, SPECIAL DISTRICT, AUTHORITY, OR OTHER LOCAL
GOVERNMENT OR POLITICAL SUBDIVISION OF THE STATE SHALL NOT BE
AFFECTED IN ANY WAY BY THE ELIMINATION, SUSPENSION, OR
MODIFICATION OF ANY USE TAX EXEMPTION OR ANY OTHER LEGISLATIVE
MODIFICATION OF THE STATE USE TAX BASE RESULTING FROM THE
ENACTMENT OF ANY OF THE FOLLOWING BILLS:
(a) HOUSE BILL 10-1191, ENACTED IN 2010.

(2) THIS SECTION DOES NOT CREATE OR EXPAND, AND SHALL NOT
BE CONSTRUED TO CREATE OR EXPAND, ANY AUTHORITY OF ANY COUNTY,
MUNICIPALITY, SPECIAL DISTRICT, AUTHORITY, OR OTHER LOCAL
GOVERNMENT OR POLITICAL SUBDIVISION OF THE STATE TO LEVY USE
TAX.".

Renumber succeeding sections accordingly.


Finance

Senate Journal, February 5
HB10-1191 by Representative(s) Pommer; also Senator(s) Heath--Concerning the narrowing of the
existing exemption from the state sales and use taxes for food, and, in connection therewith,
subjecting candy and soft drinks to the state sales and use taxes, and making an
appropriation therefor.

Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, February 4, pages 158-160 and placed in members' bill files.)

Amendment No. 2(L.036), by Senator Steadman.

Amend the Finance Committee Report, dated February 3, 2010, page 1,
strike lines 6 and 7 and substitute "THIS SUBSECTION (1), ON AND AFTER
MAY 1, 2010, SALES OF CANDY AND SOFT DRINKS SHALL BE".

Page 2, line 2, strike "FOR THE PERIOD COMMENCING" and substitute "ON
AND AFTER".

Page 2, strike line 3 and substitute "2010,".".

Page 2, strike lines 10 through 12.

Page 2, strike lines 14 and 15.


As amended, laid over until Monday, February 8, retaining its place on the
calendar.

Senate Journal, February 8
HB10-1191 by Representative(s) Pommer; also Senator(s) Heath--Concerning the narrowing of the
existing exemption from the state sales and use taxes for food, and, in connection therewith,
subjecting candy and soft drinks to the state sales and use taxes, and making an
appropriation therefor.

Senator Penry moved to amend the Report of the Committee of the Whole to
show that the following amendment to HB 10-1191 did pass.

Amend reengrossed bill, page 7, after line 27 insert:

"SECTION 5. Part 1 of article 26 of title 39, Colorado Revised Statutes, is
amended BY THE ADDITION OF A NEW SECTION to read:

39-26-102.3. Inclusion of candy and soft drinks in state sales tax base
- use revenues generated for education. NOTWITHSTANDING ANY OTHER
PROVISION OF LAW, THE GENERAL ASSEMBLY SHALL APPROPRIATE AT LEAST FORTY
PERCENT OF THE AMOUNT OF ANY INCREASE IN NET STATE SALES TAX REVENUES
RESULTING FROM THE ADDITION OF THE DEFINITIONS OF "CANDY" AND "SOFT
DRINKS" SET FORTH IN SECTION 39-26-707 BY HOUSE BILL 10-1191, ENACTED IN
2010, TO INCLUDE CANDY AND SOFT DRINKS FOR THE PURPOSE OF FUNDING
PRESCHOOL THROUGH TWELFTH GRADE PUBLIC EDUCATION. SUCH FUNDING SHALL
SUPPLEMENT AND NOT SUPPLANT ANY OTHER MONEYS USED FOR SAID PURPOSE.".

Renumber succeeding sections accordingly.

Less than a majority of all members elected to the Senate having voted in the affirmative,
the amendment to the report of the Committee of the Whole was lost on the following roll
call vote:

Senate Journal, February 10
HB10-1191 by Representative(s) Pommer; also Senator(s) Heath--Concerning the narrowing of the
existing exemption from the state sales and use taxes for food, and, in connection
therewith, subjecting candy and soft drinks to the state sales and use taxes, and making an
appropriation therefor.

A majority of those elected to the Senate having voted in the affirmative, Senator Heath was
given permission to offer a third reading amendment.

Third Reading Amendment No. 1,(L.041) by Senator Heath.

Amend revised bill, page 2, line 2, strike "39-26-707 (1)," and substitute
"39-26-707,".

Page 2, line 3, strike "PARAGRAPH" and substitute "SUBSECTION".

Page 2, line 4 strike "(1) The".

Page 2, strike lines 5 and 6.

Page 2, line 7 strike "(f) (I)" and substitute "(1.5) (a)".

Page 2, line 8, strike "THIS SUBSECTION (1)," and substitute "SUBSECTION
(1) OF THIS SECTION,".

Page 2, line 10 strike "(II)" and substitute "(b)" and strike "PARAGRAPH
(f):" and substitute "SUBSECTION (1.5):".

Page 2, line 11, strike "(A)" and substitute "(I)"

Page 2, line 17, strike "(B)" and substitute "(II)".

Page 4, line 8, strike "(f)" and substitute "(b)" and strike "(1)" and
substitute "(1.5)".

The amendment was passed on the following roll call vote:

House Journal, January 27
18 HB10-1192 be amended as follows, and as so amended, be referred to
19 the Committee on Finance with favorable
20 recommendation:
21
22 Amend printed bill, page 4, after line 6 insert:
23
24 "SECTION 3. Appropriation. In addition to any other
25 appropriation, there is hereby appropriated, out of any moneys in the
26 general fund not otherwise appropriated, to the department of revenue, for
27 allocation to the taxation business group, taxation and compliance
28 division, for the fiscal year beginning July 1, 2009, the sum of ninety-four
29 thousand three hundred twenty-two dollars ($94,322) and 0.9 FTE, or so
30 much thereof as may be necessary, for the implementation of this act.".
31
32 Renumber succeeding sections accordingly.
33
34 Page 1, line 102, strike "SOFTWARE." and substitute "SOFTWARE, AND
35 MAKING AN APPROPRIATION THEREFOR.".
36
37

House Journal, January 29
50 HB10-1192 be amended as follows, and as so amended, be referred to
51 the Committee of the Whole with favorable
52 recommendation:
53
54 Amend printed bill, page 4, after line 6 insert:
55
56 "SECTION 3. Part 1 of article 21 of title 39, Colorado Revised
1 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
2 read:
3
4 39-21-122. Revenue impact of 2010 tax legislation - tracking
5 by department. THE DEPARTMENT OF REVENUE SHALL ACCOUNT FOR ALL
6 REVENUE ATTRIBUTABLE TO THE ENACTMENT OF HOUSE BILL 10-1192,
7 ENACTED IN 2010, AND SHALL, TO THE EXTENT SUCH INFORMATION IS
8 AVAILABLE, MAKE QUARTERLY REPORTS TO THE GENERAL ASSEMBLY
9 REGARDING THE QUARTERLY AND CUMULATIVE NET REVENUE GAIN TO THE
10 STATE RESULTING FROM THE ENACTMENT OF SAID BILL.
11
12 SECTION 4. Part 1 of article 26 of title 39, Colorado Revised
13 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
14 read:
15
16 39-26-102.3. Inclusion of standardized software in state sales
17 tax base - use revenues generated for education. NOTWITHSTANDING
18 ANY OTHER PROVISION OF LAW, THE GENERAL ASSEMBLY SHALL
19 APPROPRIATE AT LEAST FORTY PERCENT OF THE AMOUNT OF ANY
20 INCREASE IN NET STATE SALES TAX REVENUES RESULTING FROM THE
21 AMENDMENT OF THE DEFINITION OF TANGIBLE PERSONAL PROPERTY SET
22 FORTH IN SECTION 39-26-102 (15) BY HOUSE BILL 10-1192, ENACTED IN
23 2010, TO INCLUDE STANDARDIZED SOFTWARE FOR THE PURPOSE OF
24 FUNDING PRESCHOOL THROUGH TWELFTH GRADE PUBLIC EDUCATION.
25 SUCH FUNDING SHALL SUPPLEMENT AND NOT SUPPLANT ANY OTHER
26 MONEYS USED FOR SAID PURPOSE.".
27
28 Renumber succeeding sections accordingly.
29
30

House Journal, January 29
29 Amendment No. 1, Finance Report, dated January 27, 2010, and placed
30 in member's bill file; Report also printed in House Journal, January 29,
31 pages 117-118.
32
33 Amendment No. 2, Appropriations Report, dated January 27, 2010, and
34 placed in member’s bill file; Report also printed in House Journal,
35 January 27, page 97.
36
37 Amendment No. 3, by Representative(s) May.
38
39 Amend the Appropriations Committee Report, dated January 27, 2010,
40 page 1, after line 1 insert:
41
42 "SECTION 3. Part 1 of article 75 of title 24, Colorado Revised
43 Statutes, is amended BY THE ADDITION OF A NEW SECTION to
44 read:
45
46 24-75-113. 2010 bills to increase state revenue - prohibition on
47 hiring of new state employees. NO MONEYS DERIVED FROM THE
48 INCREASE IN STATE REVENUES RESULTING FROM THE PASSAGE OF HOUSE
49 BILL 10-1192, ENACTED IN 2010, SHALL BE APPROPRIATED FOR THE
50 PURPOSE OF FUNDING ADDITIONAL FULL TIME EQUIVALENT STATE
51 EMPLOYEES.".
52
53 Page 1 of the committee report, line 2, strike ""SECTION 3." and
54 substitute "SECTION 4.".
55
1 Amendment No. 4, by Representative(s) Pommer.
2
3 Amend printed bill, page 3, line 4, strike "PURCHASER." and substitute
4 "PURCHASER, UNLESS SUCH STANDARDIZED SOFTWARE IS A DE MINIMIS
5 COMPONENT OF SUCH SOFTWARE.".
6
7 Amendment No. 5, by Representative(s) Pommer.
8
9 Amend the printed bill, page 4, strike lines 7 and 8 and substitute:
10
11 "SECTION 3. Specified effective date - applicability. This act
12 shall take effect March 1, 2010, and shall apply to sales of standardized
13 software made on or after said date.".
14
15 Amendment No. 6, by Representative(s) Gardner B.
16
17 Amend printed bill, page 3, after line 12 insert:
18
19 "(IV) "STANDARDIZED SOFTWARE" EXCLUDES MAINTENANCE
20 AGREEMENTS FOR THE MAINTENANCE OF STANDARDIZED SOFTWARE.".
21
22 As amended, ordered engrossed and placed on the Calendar for Third
23 Reading and Final Passage.
24

Senate Journal, February 5
After consideration on the merits, the Committee recommends that HB10-1192 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.

Amend reengrossed bill, page 2, after line 1 insert:

"SECTION 1. Legislative declaration. (1) The general
assembly hereby finds and declares that House Bill 10-1192, enacted in
2010, is not intended to:

(a) Tax separately stated information technology services or
separately stated custom software that is a part of what is known in the
industry as "modified off-the-shelf software"; and

(b) Tax information technology services or custom software
where those services or software constitute what is known in the industry
as "pure" custom software, including software designed and developed
for a developer's own use.

(2) The general assembly further finds and declares that House
Bill 10-1192, enacted in 2010, is intended to allow developers of
standardized software to take advantage of the exemption for machinery
and machine tools contained in section 39-26-709, C.R.S.

(3) The general assembly further finds and declares that House
Bill 10-1192, enacted in 2010, is not intended to alter, other than the
designation of standardized software as tangible personal property, the
tax treatment of what is known in the industry as "digital goods",
"application service providers", "software as a service", or "cloud
computing". Nothing contained in said House Bill 10-1192, including
the repeal of Special Regulation 7 or the requirement that tax be
apportioned in the case of a business purchase of software for its own
users operating both within and outside of the state, shall be read as
expressing the general assembly's intent regarding the treatment of such
methods of transacting business.".

Renumber succeeding sections accordingly.

Page 3, line 1, after "(II)" insert "(A)".

Page 3, line 2, strike "TO ANY DEGREE".

Page 3, strike lines 5 through 7 and substitute:

"SOFTWARE IS A DE MINIMIS COMPONENT OF SUCH SOFTWARE.

(B) "STANDARDIZED SOFTWARE" SHALL NOT INCLUDE SOFTWARE
OR INFORMATION TECHNOLOGY SERVICES THAT MODIFY OR ENHANCE
STANDARDIZED SOFTWARE IF THERE IS A".

Page 3, line 9, after "SOFTWARE" insert "OR INFORMATION TECHNOLOGY
SERVICES".

Page 3, line 10, strike "MODIFIES OR ENHANCES" and substitute "MODIFY
OR ENHANCE".

Page 3, after line 10 insert:

"(C) PRIOR TO JANUARY 1, 2011, IT SHALL BE SUFFICIENT IF THE
REASONABLE, SEPARATELY STATED CHARGE, INVOICE, OR OTHER
STATEMENT OF PRICE REFERRED TO IN SUB-SUBPARAGRAPH (B) OF THIS
SUBPARAGRAPH (II) IS SEPARATELY IDENTIFIABLE BASED ON THE BOOKS
AND RECORDS OF THE VENDOR AND NEED NOT BE SEPARATELY STATED.".

Page 3, after line 15 insert:

"(V) "STANDARDIZED SOFTWARE" SHALL NOT INCLUDE SOFTWARE
DEVELOPED FOR A PERSON'S OR AFFILIATE'S OWN USE. HOWEVER, IF SUCH
SOFTWARE IS SUBSEQUENTLY SOLD, SUCH SOFTWARE SOLD SHALL BE
CONSIDERED STANDARDIZED SOFTWARE.".

Page 4, strike lines 1 through 9 and substitute:

"(b) (I) "TANGIBLE PERSONAL PROPERTY" INCLUDES
STANDARDIZED SOFTWARE WITHOUT REGARD TO HOW SUCH
STANDARDIZED SOFTWARE IS ACQUIRED BY THE PURCHASER OR
DOWNLOADED TO THE PURCHASER'S COMPUTER.

(II) THE DEPARTMENT OF REVENUE MAY PROMULGATE RULES FOR
APPORTIONING TAX IN THOSE INSTANCES IN WHICH STANDARDIZED
SOFTWARE IS TRANSFERRED FOR USE IN MORE THAN ONE STATE. SUCH
RULES SHALL BE BASED ONLY ON THOSE EMPLOYEES OR USERS BASED
PERMANENTLY IN THE STATE.

SECTION 4. 39-26-709 (1) (c) (III), Colorado Revised Statutes,
is amended to read:

39-26-709. Machinery and machine tools. (1) (c) As used in
this subsection (1):

(III) "Manufacturing" means the operation of producing a new
product, article, substance, or commodity, OR PRODUCING STANDARDIZED
SOFTWARE AS DEFINED IN SECTION 39-26-102 (13.5) (a), different from
and having a distinctive name, character, or use from raw or prepared
materials.".

Renumber succeeding sections accordingly.

Finance

Senate Journal, February 5
After consideration on the merits, the Committee recommends that HB10-1192 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.

Amend reengrossed bill, page 4, line 26, after "ANY" insert "ESTIMATED".

Senate Journal, February 8
HB10-1192 by Representative(s) Pommer; also Senator(s) Heath--Concerning the state sales and use tax
of standardized software, and making an appropriation therefor.

Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, February 5, and placed in members' bill files.)

Amendment No. 2, Appropriations Committee Amendment.
(Printed in Senate Journal, February 5, and placed in members' bill files.)

Amendment No. 3(L.034), by Senator Steadman

Amend reengrossed bill, page 5, line 5, strike "AND NOT" and substitute
"OR".

Amendment No. 4(L.040), by Senator Heath.

Amend reengrossed bill, page 2, line 7, strike "10-____," and substitute
"10-1192,".

As amended, ordered revised and placed on the calendar for third reading and final
passage.

(For further action, see amendments to the report of the Committee of the Whole.)

Senate Journal, February 10
HB10-1192 by Representative(s) Pommer; also Senator(s) Heath--Concerning the state sales and use tax
of standardized software, and making an appropriation therefor.

A majority of those elected to the Senate having voted in the affirmative, Senator Heath
was given permission to offer a third reading amendment.

Third Reading Amendment No. 1,(L.047) by Senator Heath.

Amend revised bill, page 4, line 25, after "SOFTWARE"" insert "OR
"SOFTWARE"".

The amendment was passed on the following roll call vote:

House Journal, January 29
20 HB10-1199 be amended as follows, and as so amended, be referred to
21 the Committee of the Whole with favorable
22 recommendation:
23
24 Amend printed bill, page 2, after line 1 insert:
25
26 "SECTION 1. Article 21 of title 39, Colorado Revised Statutes,
27 is amended BY THE ADDITION OF A NEW SECTION to read:
28
29 39-21-122. Revenue impact of 2010 tax legislation - tracking
30 by department. THE DEPARTMENT OF REVENUE SHALL ACCOUNT FOR ALL
31 REVENUE ATTRIBUTABLE TO THE ENACTMENT OF HOUSE BILL 10-1199,
32 ENACTED IN 2010, AND SHALL, TO THE EXTENT SUCH INFORMATION IS
33 AVAILABLE, MAKE QUARTERLY REPORTS TO THE GENERAL ASSEMBLY
34 REGARDING THE QUARTERLY AND CUMULATIVE NET REVENUE GAIN TO THE
35 STATE RESULTING FROM THE ENACTMENT OF SAID BILL.".
36
37 Renumber succeeding sections accordingly.
38
39 Page 2, line 10, strike "A NET OPERATING LOSS" and substitute "ALL NET
40 OPERATING LOSSES".
41
42 Page 2, strike lines 13 and 14 and substitute: "SUBTRACTING A PORTION
43 OF SUCH NET OPERATING LOSSES FROM THE CORPORATION'S FEDERAL
44 TAXABLE INCOME.".
45
46 Page 2, after line 14 insert:
47 "(c) AN AMOUNT EQUAL TO THE AMOUNT OF ALL NET OPERATING
48 LOSSES THAT A CORPORATION IS PROHIBITED PURSUANT TO PARAGRAPH (a)
49 OF THIS SUBSECTION (6) FROM SUBTRACTING FROM FEDERAL TAXABLE
50 INCOME MULTIPLED BY INTEREST AT THE STATUTORY RATE SET FORTH IN
51 SECTION 5-12-101, C.R.S., FOR THE PERIOD DURING WHICH SUCH NET
52 OPERATING LOSS WAS PROHIBITED SHALL BE ADDED TO THE ALLOWABLE
53 NET OPERATING LOSS THAT IS CARRIED FORWARD BY THE CORPORATION,
54 AND, FOR THE PURPOSE OF SECTION 39-22-304 (3) (g), SHALL BE
55 CONSIDERED NET OPERATING LOSS.".

House Journal, January 29
54 Amendment No. 1, Finance Report, dated January 29, 2010, and placed
55 in member's bill file; Report also printed in House Journal, January 29,
56 page 130.
1 Amendment No. 2, by Representative(s) Ferrandino.
2
3 Amend the Finance Committee Report, dated January 29, 2010, page 2,
4 line 1, after "(c)" insert "(I)".
5
6 Page 2 of the report, line 4, strike "INTEREST AT THE STATUTORY RATE SET
7 FORTH IN".
8
9 Page 2 of the report, line 5, strike "SECTION 5-12-101, C.R.S.," and
10 substitute "THE RATE OF INTEREST SET FORTH IN SUBPARAGRAPH (II) OF
11 THIS PARAGRAPH (c)".
12
13 Page 2 of the report, line 6, strike "LOSS WAS" and substitute "LOSSES
14 ARE".
15
16 Page 2 of the report, line 9, strike "LOSS."." and substitute "LOSS.
17
18 (II) THE RATE OF INTEREST TO BE APPLIED PURSUANT TO
19 SUBPARAGRAPH (I) OF THIS PARAGRAPH (c) SHALL BE THE PRIME RATE, AS
20 REPORTED BY THE "WALL STREET JOURNAL", PLUS ONE POINT, ROUNDED
21 TO THE NEAREST FULL PERCENT. IN THE EVENT THAT MORE THAN ONE
22 RATE IS SO REPORTED, THE HIGHEST RATE SHALL BE UTILIZED.".".
23
24 As amended, ordered engrossed and placed on the Calendar for Third
25 Reading and Final Passage.
26

Senate Journal, February 4
After consideration on the merits, the Committee recommends that HB10-1199 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.
Amend reengrossed bill, page 3, line 8, after "(II)" insert "(A)".

Page 3, after line 12 insert:

"(B) THE COMMISSIONER OF BANKING SHALL ESTABLISH AN
ADJUSTED ANNUAL RATE OF INTEREST BASED UPON THE COMPUTATION
SPECIFIED IN SUB-SUBPARAGRAPH (A) OF THIS SUBPARAGRAPH (II) AND
ROUNDED TO THE NEAREST FULL PERCENT. THE ADJUSTED ANNUAL RATE
OF INTEREST SHALL BE SO ESTABLISHED BY THE COMMISSIONER OF
BANKING AS OF JULY 1, 2011, TO BECOME EFFECTIVE JANUARY 1, 2012.
THEREAFTER, ON JULY 1, OR THE NEXT SUCCEEDING BUSINESS DAY, OF
THE NEXT TWO YEARS, THE ADJUSTED ANNUAL RATE OF INTEREST SHALL
BE ESTABLISHED IN THE SAME MANNER, TO BECOME EFFECTIVE ON
JANUARY 1 OF THE NEXT SUCCEEDING YEAR.".

Page 3, strike lines 13 through 22 and substitute:

"SECTION 3. Safety clause. The general assembly hereby
finds, determines, and declares that this act is necessary for the immediate
preservation of the public peace, health, and safety.".


Finance

Senate Journal, February 8
HB10-1199 by Representative(s) Ferrandino; also Senator(s) Heath--Concerning a temporary limit on
the state income tax deduction for a net operating loss.

Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, February 4, page 166 and placed in members' bill files.)

Amendment No. 2(L.021), by Senator Heath

Amend the Finance Committee Report, dated February 4, 2010, page 1,
strike lines 1 through 13 and substitute the following:

"Amend reengrossed bill, page 3, strike lines 13 through 22 and
substitute:".

Amend reengrossed bill, page 2, line 24, strike "(I)".

Page 3 of the bill, strike lines 2 and 3 and substitute:

"INCOME MULTIPLIED BY A RATE OF INTEREST EQUAL TO THREE AND
ONE-QUARTER PERCENT PER ANNUM FOR THE PERIOD DURING".

Page 3 of the bill, strike lines 8 through 12.


As amended, ordered revised and placed on the calendar for third reading and final
passage.

(For further action, see amendments to the report of the Committee of the Whole.)

Senate Journal, February 8
HB10-1199 by Representative(s) Ferrandino; also Senator(s) Heath--Concerning a temporary limit on the
state income tax deduction for a net operating loss.

Senator Penry moved to amend the Report of the Committee of the Whole to show that the
following amendment to HB 10-1199 did pass.

Amend reengrossed bill, page 2, line 5, strike "department."and substitute "department -
inclusion of net operating loss in state sales tax base - use revenues generated for
education. (1)".

Page 2, after line 10 insert:

"(2) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE GENERAL
ASSEMBLY SHALL APPROPRIATE AT LEAST FORTY PERCENT OF THE AMOUNT OF ANY
INCREASE IN NET STATE SALES TAX REVENUES RESULTING FROM THE AMENDMENT
CONCERNING NET OPERATING LOSSES SET FORTH IN SECTION 39-22-504 (6) BY
HOUSE BILL 10-1199, ENACTED IN 2010, TO INCLUDE NET OPERATING LOSSES FOR
THE PURPOSE OF FUNDING PRESCHOOL THROUGH TWELFTH GRADE PUBLIC
EDUCATION. SUCH FUNDING SHALL SUPPLEMENT AND NOT SUPPLANT ANY OTHER
MONEYS USED FOR SAID PURPOSE.".

Less than a majority of all members elected to the Senate having voted in the affirmative, the
amendment to the report of the Committee of the Whole was lost on the following roll call
vote:

Senate Journal, February 10
HB10-1199 by Representative(s) Ferrandino; also Senator(s) Heath--Concerning a temporary limit on
the state income tax deduction for a net operating loss.

A majority of those elected to the Senate having voted in the affirmative, Senator King
was given permission to offer a third reading amendment.

Third Reading Amendment No. 1,(L.025) by Senator King K.

Amend revised bill, page 2, strike line 18 and substitute:

"JANUARY 1, 2014, IS THE GREATER OF TWO HUNDRED FIFTY THOUSAND
DOLLARS OR FIFTY PERCENT OF THE CORPORATION'S COLORADO TAXABLE
INCOME.".


The amendment was lost on the following roll call vote:

Senate Journal, May 12
HB10-1200 by Representative(s) Hullinghorst; also Senator(s) Heath--Concerning a temporary
requirement that a taxpayer defer claiming any amount of an enterprise zone investment
income tax credit that exceeds two hundred fifty thousand dollars.

A majority of those elected to the Senate having voted in the affirmative, Senator Heath
was given permission to offer a third reading amendment.

Third Reading Amendment No. 1(L.014), by Senator Heath.

Amend revised bill, page 2, line 16, strike "TWO HUNDRED FIFTY" and
substitute "FIVE HUNDRED".

Page 3, line 2, strike "TWO HUNDRED FIFTY" and substitute "FIVE
HUNDRED".
Page 3, line 4, strike "TWO HUNDRED FIFTY" and substitute "FIVE
HUNDRED".

Page 3, line 14, strike "TWO HUNDRED FIFTY" and substitute "FIVE
HUNDRED".

Page 1, line 103, strike "TWO HUNDRED FIFTY" and substitute "FIVE
HUNDRED".

The amendment was passed on the following roll call vote:

House Journal, February 17
21 HB10-1326 be amended as follows, and as so amended, be referred to
22 the Committee of the Whole with favorable
23 recommendation:
24
25 Amend printed bill, page 3, after line 9 insert:
26
27 "SECTION 2. 39-29-109.3 (2) (a) (I) (C) and (2) (a) (I) (D),
28 Colorado Revised Statutes, are amended, and the said 39-29-109.3 (2) (a)
29 (I) is further amended BY THE ADDITION OF A NEW
30 SUB-SUBPARAGRAPH, to read:
31
32 39-29-109.3. Operational account of the severance tax trust
33 fund - repeal. (2) Subject to the requirements of subsections (3) and (4)
34 of this section, if the general assembly chooses not to spend up to one
35 hundred percent of the moneys in the operational account as specified in
36 subsection (1) of this section, the state treasurer shall transfer the
37 following:
38
39 (a) (I) To the water supply reserve account created in section
40 39-29-109 (2) (c), the following amounts:
41
42 (C) For the state fiscal year commencing July 1, 2010, ten SIX
43 million dollars. This sub-subparagraph (C) is repealed, effective July 1,
44 2012.
45
46 (D) For the state fiscal year commencing July 1, 2011, and for
47 each state fiscal year thereafter, ten SEVEN million dollars. THIS
48 SUB-SUBPARAGRAPH (D) IS REPEALED, EFFECTIVE JULY 1, 2013.
49
50 (E) FOR EACH STATE FISCAL YEAR COMMENCING ON OR AFTER
51 JULY 1, 2012, TEN MILLION DOLLARS.".
52
53 Renumber succeeding sections accordingly.
54
55

House Journal, February 17
1 Amendment No. 1, Appropriations Report, dated February 16, 2010, and
2 placed in member’s bill file; Report also printed in House Journal,
3 February 17, page 368.
4
5 As amended, ordered engrossed and placed on the Calendar for Third
6 Reading and Final Passage.
7

House Journal, February 17
1 HB10-1327 be amended as follows, and as so amended, be referred to
2 the Committee of the Whole with favorable
3 recommendation:
4
5 Amend printed bill, page 3, after line 11, insert:
6
7 "SECTION 4. 24-32-114, Colorado Revised Statutes, is amended
8 BY THE ADDITION OF A NEW SUBSECTION to read:
9
10 24-32-114. Cleanup of illegally disposed of waste tires - waste
11 tire cleanup fund - legislative declaration - repeal.
12 (1.7) NOTWITHSTANDING ANY PROVISION OF SUBSECTION (1) OF THIS
13 SECTION TO THE CONTRARY, ON THE EFFECTIVE DATE OF THIS SUBSECTION
14 (1.7), THE STATE TREASURER SHALL DEDUCT ONE MILLION NINE HUNDRED
15 THOUSAND DOLLARS FROM THE WASTE TIRE CLEANUP FUND AND
16 TRANSFER SUCH SUM TO THE GENERAL FUND.".
17
18 Renumber succeeding sections accordingly.
19
20 Page 4, strike lines 2 through 10.
21
22 Renumber succeeding sections accordingly.
23
24 Page 5, strike lines 21 through 27.
25
26 Page 6, strike lines 1 through 3.
27
28 Renumber succeeding sections accordingly.
29
30 Page 6, line 24, strike "DEDUCT ONE".
31
32 Page 6, strike lines 25 and 26 and substitute "TRANSFER THE BALANCE
33 OF MONEYS IN THE FUND TO THE GENERAL".
34
35

House Journal, February 17
12 Amendment No. 1, Appropriations Report, dated February 16, 2010, and
13 placed in member’s bill file; Report also printed in House Journal,
14 February 17, page 369.
15
16 As amended, ordered engrossed and placed on the Calendar for Third
17 Reading and Final Passage.
18

Senate Journal, February 24
HB10-1327 by Representative(s) Pommer, Ferrandino, Lambert; also Senator(s) White, Keller, Tapia--
Concerning the augmentation of the general fund through transfers of certain moneys.

Amendment No. 1(L.008), by Senators King and Sandoval.

Amend reengrossed bill, page 2, strike lines 2 through 9.

Page 5, after line 21 insert:

"SECTION 9. 37-60-121, Colorado Revised Statutes, is
amended BY THE ADDITION OF A NEW SUBSECTION to read:

37-60-121. Colorado water conservation board construction
fund - creation of - nature of fund - funds for investigations -
contributions - use for augmenting the general fund - funds created.
(10) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR OF SECTION
37-60-122 TO THE CONTRARY, ON THE EFFECTIVE DATE OF THIS
SUBSECTION (10), THE STATE TREASURER SHALL DEDUCT TWO MILLION
DOLLARS FROM THE COLORADO WATER CONSERVATION BOARD
CONSTRUCTION FUND AND TRANSFER SUCH SUM TO THE GENERAL FUND.".

Renumber succeeding sections accordingly.


Amendment No. 2(L.012), by Senator Whitehead and Schwartz.

Amend the King K. floor amendment (HB1327_L.008), page 1, strike
lines 3 through 12 and substitute:

"SECTION 9. 39-29-109 (1) (a), Colorado Revised Statutes, is
amended BY THE ADDITION OF A NEW SUBPARAGRAPH to read:

39-29-109. Severance tax trust fund - created - administration
- distribution of moneys - repeal. (1) (a) The perpetual base account.
(VI) NOTWITHSTANDING ANY PROVISION OF SUBPARAGRAPH (I) OF THIS
PARAGRAPH (a) TO THE CONTRARY, ON THE EFFECTIVE DATE OF THIS
SUBPARAGRAPH (VI), THE STATE TREASURER SHALL DEDUCT TWO MILLION
DOLLARS FROM THE PERPETUAL BASE ACCOUNT OF THE FUND AND
TRANSFER SUCH SUM TO THE GENERAL FUND.".


As amended, ordered revised and placed on the calendar for third reading and final
passage.

(For further action, see amendments to the report of the Committee of the Whole.)

Senate Journal, February 24
HB10-1327 by Representative(s) Pommer, Ferrandino, Lambert; also Senator(s) White, Keller, Tapia--
Concerning the augmentation of the general fund through transfers of certain moneys.

Senator Kopp moved to amend the Report of the Committee of the Whole to show that the
following Kopp floor amendment, (L.010) to HB 10-1327, did pass.

Amend reengrossed bill, page 3, strike lines 12 through 20.

Renumber succeeding sections accordingly.

Page 4, strike lines 12 through 20.

Renumber succeeding sections accordingly.

House Journal, March 5
38 HB10-1328 be amended as follows, and as so amended, be referred to
39 the Committee of the Whole with favorable
40 recommendation:
41
42 Amend printed bill, page 3, line 12, strike "IMPROVEMENTS" and
43 substitute "IMPROVEMENTS, INCLUDING ENERGY EFFICIENCY
44 IMPROVEMENTS AND RENEWABLE ENERGY IMPROVEMENTS,".
45
46 Page 3, line 20, strike "IMPROVEMENTS" and substitute "IMPROVEMENTS,
47 INCLUDING ENERGY EFFICIENCY IMPROVEMENTS AND RENEWABLE ENERGY
48 IMPROVEMENTS,".
49
50 Page 4, line 5, strike "IMPROVEMENTS" and substitute "IMPROVEMENT".
51
52 Page 4, line 12, strike "IMPROVEMENTS" and substitute "IMPROVEMENTS,
53 INCLUDING ENERGY EFFICIENCY IMPROVEMENTS AND RENEWABLE ENERGY
54 IMPROVEMENTS,".
55
56 Page 4, line 22, strike "IMPROVEMENTS" and substitute "IMPROVEMENT".
1 Page 5, line 16, strike "IMPROVEMENTS" and substitute "IMPROVEMENTS,
2 INCLUDING ENERGY EFFICIENCY IMPROVEMENTS AND RENEWABLE ENERGY
3 IMPROVEMENTS,".
4
5 Page 8, line 16, after "MORE" insert "ON-SITE".
6
7 Page 9, line 8, strike "APPLICATION" and substitute "APPLICATION, WHICH
8 NOTES THE EXISTENCE OF ANY FIRST PRIORITY MORTGAGE OR DEED OF
9 TRUST ON THE ELIGIBLE REAL PROPERTY AND THE IDENTITY OF THE
10 HOLDER THEREOF,".
11
12 Page 9, line 12, strike "PROPERTY; AND" and substitute "PROPERTY.
13 WITHIN THIRTY DAYS OF A PERSON'S SUBMISSION OF AN APPLICATION TO
14 THE DISTRICT, THE DISTRICT SHALL PROVIDE WRITTEN NOTICE TO THE
15 HOLDER OF ANY FIRST PRIORITY MORTGAGE OR DEED OF TRUST ON THE
16 ELIGIBLE REAL PROPERTY THAT THE PERSON IS PARTICIPATING IN THE
17 DISTRICT.".
18
19 Page 12, line 18, strike "THREE" and substitute "FIVE".
20
21 Page 12, line 23, strike "AND".
22
23 Page 12, after line 26 insert:
24
25 "(D) ONE MEMBER WHO REPRESENTS THE ENERGY EFFICIENCY
26 INDUSTRY; AND
27
28 (E) ONE MEMBER WHO REPRESENTS LOCAL GOVERNMENTS;".
29
30 Page 14, line 11, strike "FIVE" and substitute "SIX".
31
32 Page 14, line 14, strike "FIVE" and substitute "SIX".
33
34 Page 18, line 9, strike "RENEWABLE" and substitute "NEW".
35
36 Page 18, line 15, strike "SHALL NOT".
37
38 Page 18, line 16, strike "CHARGE AN APPLICATION FEE." and substitute
39 "MAY CHARGE PROGRAM APPLICATION FEES.".
40
41 Page 20, line 5, strike "IF DEEMED NECESSARY BY THE BOARD, MONITOR"
42 and substitute "MONITOR".
43
44 Page 20, line 7, strike "PAYMENT, AND" and substitute "PAYMENT IF
45 DEEMED NECESSARY BY THE BOARD,"
46
47 Page 20, line 8, strike "PROGRAM." and substitute "PROGRAM, MONITOR
48 THE TOTAL NUMBER OF PROGRAM PARTICIPANTS, THE TOTAL AMOUNT PAID
49 TO CONTRACTORS, THE NUMBER OF JOBS CREATED BY THE PROGRAM, THE
50 NUMBER OF DEFAULTS BY PROGRAM PARTICIPANTS, AND THE TOTAL
51 LOSSES FROM THE DEFAULTS, AND CALCULATE THE TOTAL AMOUNT OF
52 BONDS ISSUED BY THE DISTRICT. ON OR BEFORE MARCH 1, 2011, AND ON
53 OR BEFORE EACH SUBSEQUENT MARCH 1, THE DISTRICT SHALL REPORT TO
54 THE STATE, VETERANS, AND MILITARY AFFAIRS COMMITTEES OF THE
55 GENERAL ASSEMBLY, OR ANY SUCCESSOR COMMITTEES REGARDING THE
56 INFORMATION OBTAINED AS REQUIRED BY THIS PARAGRAPH (g).".
1 Page 20, line 11, after "FACTORS," insert "INCLUDING BUT NOT LIMITED TO
2 CREDIT REPORTS, CREDIT SCORES, AND LOAN-TO-VALUE RATIOS,".
3
4 Page 24, line 24, strike "THE WHOLE OF THE UNPAID PRINCIPAL" and
5 substitute "INSTALLMENTS".
6
7 Page 25, line 2, strike "SALE; BUT THE DISTRICT SHALL, WHENEVER
8 FEASIBLE," and substitute "SALE. THE DISTRICT SHALL".
9
10 Page 25, line 4, strike "MAKING SUCH A DECLARATION," and substitute
11 "DECLARING THE WHOLE OF THE UNPAID PRINCIPAL DUE AND COLLECTIBLE
12 IMMEDIATELY,".
13
14 Page 28, line 12, strike "TWO HUNDRED FIFTY" and substitute "EIGHT
15 HUNDRED".
16
17 Page 33, after line 5 insert:
18
19 "32-20-110. Repeal of article - inapplicable if the district has
20 outstanding bond obligations. (1) EXCEPT AS OTHERWISE PROVIDED IN
21 SUBSECTION (2) OF THIS SECTION, THIS ARTICLE IS REPEALED, EFFECTIVE
22 JANUARY 1, 2016.
23
24 (2) IN ACCORDANCE WITH SECTION 32-20-108 (8), THIS ARTICLE
25 SHALL NOT BE REPEALED AS PROVIDED IN SUBSECTION (1) OF THIS SECTION
26 IF THE DISTRICT HAS ISSUED BONDS THAT HAVE NOT BEEN REPAID IN FULL
27 AS OF JANUARY 1, 2016. HOWEVER, THE DISTRICT SHALL NOT ACCEPT ANY
28 NEW APPLICATION FOR THE PROGRAM OR ISSUE ANY ADDITIONAL BONDS
29 ON OR AFTER JANUARY 1, 2016.".
30
31 Page 33, line 9, strike "Financial and" and substitute "Periodic".
32
33
34 Page 33, strike lines 11 through 14 and substitute "- reports. NO LATER
35 THAN JUNE 30, 2014, AND NO LATER THAN JUNE 30 OF EVERY FIFTH YEAR
36 THEREAFTER, THE STATE AUDITOR SHALL CONDUCT OR CAUSE TO BE
37 CONDUCTED A PERFORMANCE AUDIT OF THE COLORADO NEW ENERGY".
38
39 Page 33, line 18, strike "AN ANNUAL" and substitute "A".
40
41

Senate Journal, April 14
After consideration on the merits, the Committee recommends that HB10-1328 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 4, line 14, strike "GLOBAL WARMING;" and
substitute "CLIMATE CHANGE;".

Page 11, line 8, strike "DEVICES," and substitute "DEVICES, THAT
DIRECTLY BENEFIT ELIGIBLE REAL PROPERTY THROUGH A QUALIFIED
COMMUNITY LOCATION, AS DEFINED IN SECTION 30-20-602 (4.3), C.R.S.,
ENACTED BY SENATE BILL 10-100, ENACTED IN 2010, OR THAT ARE".

Page 11, line 9, strike "THAT PRODUCES" and substitute "AND THAT
PRODUCE".

Page 11, line 11, after "WIND," insert "LOW-IMPACT HYDROELECTRIC,".

Page 21, line 13, strike "MONITOR" and substitute "TAKE APPROPRIATE
STEPS TO MONITOR".

Page 28, line 23, after "C.R.S." insert "THE ASSESSING RESOLUTION AND
ASSESSMENT ROLL SHALL BE INDEXED IN THE GRANTOR INDEX UNDER THE
NAME OF THE DISTRICT MEMBER AND IN THE GRANTEE INDEX UNDER THE
COLORADO NEW ENERGY IMPROVEMENT DISTRICT.".


Local
Government
and Energy

House Journal, April 27
49 Amendment No. 1, Finance Report, dated April 21, 2010, and placed in
50 member’s bill file; Report also printed in House Journal, April 22,
51 page 1381.
52
53 Amendment No. 2, by Representative(s) Ferrandino.
54
55 Amend the Finance Committee Report, dated April 21, 2010, page 2,
56 after line 6 insert:
1 "(c) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION,
2 BY FEBRUARY 1, 2011, THE GOVERNOR'S ENERGY OFFICE SHALL CONDUCT
3 A STUDY OF ALL SO-CALLED "GREEN" JOBS CREATED THROUGH TAX
4 INCENTIVES.".
5
6 Reletter succeeding paragraph accordingly.
7
8 Amendment No. 3, by Representative(s) Pace.
9
10 Amend printed bill, page 1, strike lines 101 and 102 and substitute:
11
12 "CONCERNING REQUIREMENTS FOR CONDUCTING A STUDY BY THE
13 OFFICE OF ECONOMIC DEVELOPMENT IN THE OFFICE OF THE
14 GOVERNOR TO ESTABLISH A PLAN FOR TRACKING CERTAIN JOB
15 CREATION ACTIVITIES BY RECIPIENTS OF CERTAIN ECONOMIC
16 DEVELOPMENT INCENTIVES, AND, IN CONNECTION THEREWITH,
17 CREATING A PLAN FOR TRACKING JOB RETENTION AND
18 REQUIRING THE OFFICE OF ECONOMIC DEVELOPMENT TO
19 COLLECT AND REPORT INFORMATION REGARDING THE NUMBER
20 OF JOBS CREATED AND MEDIAN AND AVERAGE SALARIES OF
21 THOSE JOBS IN THE ANNUAL REPORT FILED PURSUANT TO LAW.".
22
23 As amended, ordered engrossed and placed on the Calendar for Third
24 Reading and Final Passage.
25

Senate Journal, May 5
After consideration on the merits, the Committee recommends that HB10-1350 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 3, line 7, after "CREATED" insert "OR
RETAINED".

Page 3, strike lines 11 through 14.

Reletter succeeding paragraph accordingly.

Page 3, line 15, strike "SUBPARAGRAPH" and substitute "SUBSECTION".


Finance

Senate Journal, March 19
After consideration on the merits, the Committee recommends that SB10-162 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend printed bill, page 3, line 3, after "39-30-103" insert "(4) (b) (I)
and".

Page 4, after line 1 insert:

"(4) (b) For any area designated as an enterprise zone or as a
portion of an enterprise zone prior to July 1, 1999, the Colorado
economic development commission shall work with the zone
administrator to ensure that the area has specific economic development
objectives with outcomes that can be measured with specific, verifiable
data. The director of the Colorado office of economic development shall
require the zone administrators for each zone to submit annual
documentation of efforts to improve conditions in areas designated as
enterprise zones and the results of those efforts. Such annual
documentation shall include specific, verifiable data that can be used to
measure whether the zone has achieved the specific economic
development objectives for the zone that have measurable outcomes. In
order for the commission to determine if the enterprise zones or portions
thereof are achieving the specific economic development objectives
submitted pursuant to this paragraph (b) or to paragraph (d) of subsection
(3) of this section, such annual documentation shall include, but need not
be limited to, the most recent statistics available for companies claiming
enterprise zone tax credits on:

(I) The number of jobs created in the enterprise zone and the
standard industrial classification code (SIC) NORTH AMERICAN INDUSTRY
CLASSIFICATION SYSTEM (NAICS) CODE of each company reporting the
creation of jobs within the zone;".

Page 5, line 4, after "(7)." insert "A TAXPAYER SHALL NOT BE REQUIRED
TO SUBMIT A PRE-CERTIFICATION FORM FOR ACTIVITIES COMPLETED BY
THE TAXPAYER PRIOR TO JANUARY 1, 2012; HOWEVER, A TAXPAYER IS
REQUIRED TO OBTAIN AUTHORIZATION FROM THE ENTERPRISE ZONE
ADMINISTRATOR PRIOR TO JANUARY 1, 2013, FOR ACTIVITIES THAT
OCCURRED PRIOR TO JANUARY 1, 2012.".

Page 5, line 12, strike "INSTRUMENTAL" and substitute "A CONTRIBUTING
FACTOR".

Page 5, strike lines 21 through 23 and substitute:

"(b) THE DEPARTMENT OF REVENUE SHALL AMEND THE".

Page 7, line 1, strike "COLLABORATE, IF THERE IS NO FISCAL" and
substitute "COLLABORATE".

Page 7, line 2, strike "IMPACT,".

Page 7, line 5, strike "SUBMIT PRE-CERTIFICATION".

Page 7, strike line 6 and substitute "OBTAIN ANY NECESSARY
AUTHORIZATION OR CERTIFICATION, INCLUDING PRE-CERTIFICATION
REQUIREMENTS, FROM THE ENTERPRISE ZONE ADMINISTRATOR".

Page 7, line 9, after "2013." add "IF THE COLORADO OFFICE OF ECONOMIC
DEVELOPMENT IS UNABLE TO IMPLEMENT AN ELECTRONIC SUBMISSION
SYSTEM BY JANUARY 1, 2013, THE OFFICE SHALL SUBMIT A REPORT TO
THE COLORADO ECONOMIC DEVELOPMENT COMMISSION AND THE
GENERAL ASSEMBLY THAT EXPLAINS THE REASONS THAT THE
IMPLEMENTATION OF SUCH SYSTEM HAS NOT BEEN ACCOMPLISHED.".

Page 7, line 13, strike "PRE-CERTIFICATION FORMS,".

Page 7, line 14, strike "OR REQUIRED REPORTING INFORMATION." and
substitute "INCLUDING PRE-CERTIFICATION REQUIREMENTS.".

Page 7, strike lines 15 and 16 and substitute:

"39-30-111. Department of revenue - enterprise zone data -
electronic filing - submission of carry forward schedule. (1) FOR THE
2012 INCOME TAX YEAR AND EACH INCOME TAX YEAR THEREAFTER, ANY
TAXPAYER THAT CLAIMS ONE OR MORE INCOME TAX CREDITS PURSUANT
TO THIS ARTICLE SHALL FILE A STATE INCOME TAX RETURN WITH THE
DEPARTMENT OF REVENUE IN AN ELECTRONIC FORMAT, UNLESS FILING IN
AN ELECTRONIC FORMAT WOULD CAUSE UNDUE HARDSHIP TO THE
TAXPAYER BECAUSE THE TAXPAYER DOES NOT HAVE ACCESS TO A
COMPUTER, OR DOES NOT HAVE SUFFICIENT INTERNET ACCESS, INTERNET
CAPABILITY, OR COMPUTER KNOWLEDGE TO FILE INCOME TAXES
ELECTRONICALLY.

(2) FOR THE 2012 INCOME TAX YEAR AND EACH INCOME TAX
YEAR THEREAFTER, ANY TAXPAYER THAT CLAIMS ONE OR MORE INCOME
TAX CREDITS PURSUANT TO THIS ARTICLE SHALL SUBMIT TO THE
DEPARTMENT OF REVENUE ALONG WITH THE TAXPAYER'S STATE INCOME
TAX RETURN, A FULL CARRY FORWARD SCHEDULE FOR EACH INCOME TAX
CREDIT CLAIMED PURSUANT TO THIS ARTICLE.

(3) FOR THE 2012 INCOME TAX YEAR AND EACH INCOME TAX
YEAR".

Page 7, line 26, strike "(2)" and substitute "(4)".

Page 7, line 27, strike "SUBSECTION (1)" and substitute "SUBSECTIONS (2)
AND (3)".

Page 8, afer line 2 insert:

"39-30-112. Data provided to department of revenue. (1) ON
OR BEFORE SEPTEMBER 30 OF EACH CALENDAR YEAR, THE DIRECTOR OF
THE COLORADO OFFICE OF ECONOMIC DEVELOPMENT OR THE DIRECTOR'S
DESIGNEE SHALL TRANSMIT TO THE DEPARTMENT OF REVENUE THE DATA
REGARDING INCOME TAX CREDITS ALLOWED PURSUANT TO THIS ARTICLE
THAT ARE CERTIFIED BY ENTERPRISE ZONE ADMINISTRATORS FROM
JANUARY 1 THROUGH JUNE 30 OF THE SAME CALENDAR YEAR.

(2) ON OR BEFORE MARCH 31 OF EACH CALENDAR YEAR, THE
DIRECTOR OF THE COLORADO OFFICE OF ECONOMIC DEVELOPMENT OR THE
DIRECTOR'S DESIGNEE SHALL TRANSMIT TO THE DEPARTMENT OF REVENUE
THE DATA REGARDING INCOME TAX CREDITS ALLOWED PURSUANT TO THIS
ARTICLE THAT ARE CERTIFIED BY ENTERPRISE ZONE ADMINISTRATORS
FROM JULY 1 THROUGH DECEMBER 31 OF THE PREVIOUS CALENDAR YEAR.

SECTION 4. 39-21-113, Colorado Revised Statutes, is amended
BY THE ADDITION OF A NEW SUBSECTION to read:

39-21-113. Reports and returns - repeal.
(22) NOTWITHSTANDING THE PROVISIONS OF THIS SECTION, THE
EXECUTIVE DIRECTOR SHALL SUPPLY THE COLORADO OFFICE OF
ECONOMIC DEVELOPMENT WITH INFORMATION RELATING TO THE ACTUAL
AMOUNT OF ANY ENTERPRISE ZONE TAX CREDIT CLAIMED PURSUANT TO
ARTICLE 30 OF THIS TITLE AS WELL AS INFORMATION SUBMITTED TO THE
DEPARTMENT PURSUANT TO SECTION 39-30-111 (2) AND (3) REGARDING
THE CARRY FORWARD OF SUCH INCOME TAX CREDITS. ANY INFORMATION
PROVIDED TO THE OFFICE PURSUANT TO THIS SUBSECTION (22) SHALL
REMAIN CONFIDENTIAL, AND ALL OFFICE EMPLOYEES SHALL BE SUBJECT
TO THE LIMITATIONS SET FORTH IN SUBSECTION (4) OF THIS SECTION AND
THE PENALTIES CONTAINED IN SUBSECTION (6) OF THIS SECTION.
NOTHING IN THIS SUBSECTION (22) SHALL PREVENT THE OFFICE FROM
MAKING AGGREGATED DATA REGARDING ENTERPRISE ZONE TAX CREDITS
AVAILABLE.

SECTION 5. 39-22-622 (4), Colorado Revised Statutes, is
amended to read:

39-22-622. Refunds. (4) The provisions of subsection (2) of this
section shall not apply to any return that is being audited or to any return
that may take longer than normal to process due to the mathematical or
clerical errors contained in said return, to unforeseen delays caused by
the failure of processing equipment, or because of a tax credit allowed in
section 39-22-531, OR BECAUSE THE TAXPAYER CLAIMED AN ENTERPRISE
ZONE TAX CREDIT PURSUANT TO ARTICLE 30 OF THIS TITLE AND THE
DEPARTMENT IS AWAITING CONFIRMATION FROM THE COLORADO OFFICE
OF ECONOMIC DEVELOPMENT THAT THE TAXPAYER IS ELIGIBLE FOR SUCH
CREDIT. Such determination DETERMINATIONS shall be made in good
faith by the department of revenue.".

Renumber succeeding section accordingly.

Appro-
priations

House Journal, April 9
5 SB10-162 be amended as follows, and as so amended, be referred to
6 the Committee of the Whole with favorable
7 recommendation
8
9 Amend reengrossed bill, page 5, line 25, strike "A" and substitute "ON
10 AND AFTER JANUARY 1, 2012, A".
11
12 Page 5, strike lines 26 and 27 and substitute "BE REQUIRED TO SUBMIT A
13 PRE-CERTIFICATION FORM.".
14
15 Page 6, strike lines 1 through 3 and substitute "IN CONNECTION".
16
17 Page 6, line 18, strike "THE END OF THE BUSINESS'S THEN-CURRENT".
18
19 Page 6, strike line 19 and substitute "COMPLETION OF THE PROJECT.".
20
21

House Journal, April 26
47 Amendment No. 1, by Representative(s) Hullinghorst.
48
49 Strike the Finance Committee Report, dated April 7, 2010, and substitute:
50
51 "Amend reengrossed bill, page 5, strike line 19 and substitute:
52
53 "(7) (a) BEGINNING ON JANUARY 1, 2012, BEFORE A TAXPAYER
54 ENGAGES IN ANY ACTIVITY FOR WHICH THE".
55
56 Page 5 of the bill, strike lines 25 through 27.
1 Page 6 of the bill, strike lines 1 through 3 and substitute "SPECIFIED IN
2 THIS SUBSECTION (7). A TAXPAYER THAT COMPLETES AN ACTIVITY PRIOR
3 TO JANUARY 1, 2012, FOR WHICH THE TAXPAYER INTENDS TO CLAIM AN
4 INCOME TAX CREDIT PURSUANT TO THIS ARTICLE SHALL SUBMIT TO THE
5 ZONE ADMINISTRATOR ON OR BEFORE DECEMBER 31, 2012, ANY
6 INFORMATION RELATED TO SUCH COMPLETED ACTIVITY THAT IS
7 NECESSARY TO RECEIVE CERTIFICATION FROM THE ZONE ADMINISTRATOR
8 THAT THE TAXPAYER'S BUSINESS IS LOCATED IN THE ENTERPRISE ZONE.
9 NOTHING IN THIS SUBSECTION (7) SHALL BE CONSTRUED TO REQUIRE A
10 TAXPAYER TO SUBMIT A PRE-CERTIFICATION FORM TO THE ZONE
11 ADMINISTRATOR FOR ACTIVITIES COMPLETED PRIOR TO JANUARY 1, 2012.
12 IN CONNECTION".
13
14 Page 8, line 2, strike "AUTHORIZATION OR".
15
16 Page 9, line 12, strike "AUTHORIZED" and substitute "CERTIFIED".".
17
18 As amended, ordered revised and placed on the Calendar for Third
19 Reading and Final Passage.
20