CBA - Tax Bill List

Colorado Bankers Association Tax Bill List

HB19-1005 Income Tax Credit For Early Childhood Educators 
Short Title: Income Tax Credit For Early Childhood Educators
Sponsors: J. Buckner | J. Wilson / N. Todd | K. Priola
Summary:

Income tax - tax credit - eligible early childhood educators. The act provides a refundable income tax credit to an eligible early childhood educator with a federal adjusted gross income less than or equal to $75,000 for an individual filing a single return, or less than or equal to $85,000 for an individual filing a joint return, who, for at least 6 months of the taxable year for which the credit is claimed, holds an early childhood professional credential and is either the licensee of an eligible program or employed by an eligible program. The act specifies that an eligible program means either an early childhood education program or a licensed family child care home and the eligible program must have held at least a level 2 quality rating under the Colorado shines quality rating and improvement system for the income tax year for which the credit is claimed and, for the income tax year for which the credit is claimed, either have fiscal agreements with the Colorado child care assistance program or be a program that meets the federal early head start or head start standards. The amount of the credit is dependent on the eligible early childhood educator's credentialing level and is annually adjusted for inflation. The department of human services is required to provide to the department of revenue an annual report of each individual who held an early childhood professional credential during the previous calendar year for which the income tax credit is allowed.

The act takes effect only if, at the November 2019 statewide election, a majority of voters do not approve a referred measure that allows the state to increase the cigarette tax, increase the tobacco products tax, and to create a new tax on nicotine products and use a significant portion of the tax revenue for preschool programs and expanded learning opportunities. If the voters at the November 2019 statewide election do not approve such a measure, then the act takes effect on the date of the official declaration of the vote thereon by the governor.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 04/27/2019 - House Floor Vote for HB19-1005
  ArndtY   BaisleyN   BeckerY   BeckmanE
  BenavidezN   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverN
  CatlinY   ColemanY   CutterY   DuranY
  EsgarY   ExumE   FroelichY   GalindoY
  GarnettY   GeitnerN   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyN
  JacksonY   Jaquez LewisY   KennedyY   KippY
  Kraft-TharpY   LandgrafN   LarsonN   LewisE
  ListonE   LontineY   McCluskieY   McKeanN
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleN   PeltonY   RansomN   RichN
  RobertsY   SaineN   SandridgeN   SingerY
  SirotaY   SnyderY   SoperN   SullivanY
  TipperY   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleY   WeissmanY   WillY   Williams D.N
  WilsonY


05/03/2019 - Senate Floor Vote for HB19-1005
  BridgesY   CookeN   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerN   GinalY
  GonzalesY   HillN   HiseyY   HolbertN
  LeeY   LundeenN   MarbleN   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottN   SmallwoodN   SonnenbergN
  StoryY   TateN   ToddY   Williams A.Y
  WinterY   WoodwardN   ZenzingerY


Status: 5/13/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: Friday, May 3 2019
THIRD READING OF BILLS - FINAL PASSAGE (CONTINUED)
(1) in senate calendar.
News:
Audio, Floors and Committees:

HB19-1011 Scope Of Manufactured Home Sales Tax Exemption 
Short Title: Scope Of Manufactured Home Sales Tax Exemption
Sponsors: E. Hooton / J. Tate
Summary:

Manufactured homes - sales tax exemption clarification. As it existed before the enactment of the act, the state sales and use tax exemption statute (exemption statute) exempted from state sales tax, and through operation of another statute also exempted from local sales taxes, 48% of the purchase price for the initial sale of "factory-built housing" and 100% of the purchase price for any subsequent sale of a "manufactured home" (sales tax exemption). The exemption statute referenced another statute defining "factory-built housing", but in Senate Bill 03-182, concerning the consolidation of programs implemented by the department of local affairs that pertain to the regulation of construction, the general assembly replaced the existing definition of "factory-built housing" with a new definition of "factory-built residential structure", and the statute referenced in the exemption statute actually defines the latter term. This definition of "factory-built residential structure" includes only "structures designed to be installed on a permanent foundation" and therefore arguably limited the sales tax exemption, which had previously clearly applied to structures designed for occupancy in either temporary or permanent locations, to only those structures designed to be installed on permanent foundations.

The act clarifies the scope of the sales tax exemption by amending the exemption statute to exempt "manufactured homes" instead of "factory-built housing", which clarifies that the sales tax exemption applies to homes designed to be installed on either temporary or permanent foundations.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 01/23/2019 - House Floor Vote for HB19-1011
  ArndtY   BaisleyY   BeckerY   BeckmanY
  BenavidezY   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumY   FroelichY
  GalindoY   GarnettY   GeitnerY   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyY   JacksonY   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpY   LandgrafY   LarsonY
  LewisY   ListonY   LontineY   McCluskieY
  McKeanY   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleY   PeltonY   RansomY
  RichY   RobertsY   SaineY   SandridgeY
  SingerY   SirotaY   SnyderY   SoperY
  SullivanY   TipperY   TitoneY   Valdez A.Y
  Valdez D.Y   Van WinkleY   WeissmanY   Williams D.Y
  WilsonY


02/12/2019 - Senate Floor Vote for HB19-1011
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillY   HiseyY   HolbertY
  LeeY   LundeenY   MarbleY   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottE   SmallwoodY   SonnenbergY
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerY


Status: 2/28/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1013 Child Care Expenses Tax Credit Low-income Families 
Short Title: Child Care Expenses Tax Credit Low-income Families
Sponsors: T. Exum / B. Pettersen
Summary:

Child care expenses - income tax credit - individuals with low income - extension. For income tax years prior to January 1, 2021, a resident individual who has a federal adjusted gross income of $25,000 or less may claim a refundable state income tax credit for child care expenses for the care of a dependent who is less than 13 years old. The act extends the tax credit for 8 years.
(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 04/16/2019 - House Floor Vote for HB19-1013
  ArndtY   BaisleyN   BeckerY   BeckmanY
  BenavidezY   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   DuranY
  EsgarY   ExumY   FroelichY   GalindoY
  GarnettY   GeitnerN   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyN
  JacksonY   Jaquez LewisE   KennedyY   KippY
  Kraft-TharpY   LandgrafY   LarsonY   LewisY
  ListonN   LontineY   McCluskieY   McKeanY
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleN   PeltonY   RansomY   RichY
  RobertsY   SaineY   SandridgeN   SingerY
  SirotaY   SnyderY   SoperY   SullivanY
  TipperY   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleE   WeissmanY   WillY   Williams D.N
  WilsonY


04/27/2019 - Senate Floor Vote for HB19-1013
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillN   HiseyY   HolbertN
  LeeY   LundeenN   MarbleN   MorenoY
  PettersenY   PresidentY   PriolaY   RankinN
  RodriguezY   ScottY   SmallwoodN   SonnenbergE
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardN   ZenzingerY


Status: 5/14/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News: House Committee Approves Exum Bill to Extend Child Care Tax Credit for Colorado Parents
Audio, Floors and Committees:

HB19-1033 Local Governments May Regulate Nicotine Products 
Short Title: Local Governments May Regulate Nicotine Products
Sponsors: K. Tipper | C. Kennedy / R. Fields | K. Priola
Summary:

Regulation of cigarettes, tobacco products, or nicotine products - local government regulation - state cigarette tax revenue apportionment to local governments - local governments' special sales taxes. Sections 1, 2, and 4 of the act authorize a county to enact a resolution or ordinance that prohibits a minor from possessing or purchasing cigarettes, tobacco products, or nicotine products. Sections 1 and 2 also authorize a county to impose regulations on cigarettes, tobacco products, or nicotine products that are more stringent than statewide regulations, including prohibiting sales to a person under 21 years of age, and section 4 expressly authorizes a county to enact a resolution or ordinance regulating the sale of cigarettes, tobacco products, or nicotine products to minors. Section 3 expressly authorizes a statutory or home rule city or town to enact an ordinance regulating the sale of cigarettes, tobacco products, or nicotine products to minors.

From state income tax money, the state currently apportions an amount equal to 27% of state cigarette tax revenues to cities, towns, and counties in proportion to the amount of state sales tax revenues collected within their boundaries. In order to receive their allocation of this money, cities, towns, and counties are prohibited from imposing their own fees, licenses, or taxes on cigarette sales or from attempting to impose a tax on cigarettes. Section 5 removes this prohibition with respect to fees or licenses that a city, town, or county imposes or with respect to a tax that a city, town, or county attempts to impose, thus allowing cities, towns, and counties to impose fees or licenses or to attempt to impose taxes on cigarette sales without losing their apportioned state cigarette tax revenues. A city, town, or county that successfully imposes a tax on cigarette sales loses its apportioned state cigarette tax revenues.

Section 6 authorizes a statutory or home rule city or town, city and county, or county, if approved by a vote of the people within the statutory or home rule city or town, city and county, or county, to impose a special sales tax on the sale of cigarettes, tobacco products, or nicotine products. Section 6 also provides a mechanism by which a county's special sales tax applies to a municipality within the boundary of the county unless the municipality, if approved by a vote of the people within the municipality, enacts its own such special sales tax; however, the county and municipality may then enter into an intergovernmental agreement authorizing the county to continue to levy, collect, and enforce its special sales tax within the corporate limits of the municipality.
(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 02/06/2019 - House Floor Vote for HB19-1033
  ArndtY   BaisleyN   BeckerY   BeckmanN
  BenavidezY   BirdY   BockenfeldN   BuckN
  BucknerY   BuentelloN   CaraveoY   CarverN
  CatlinN   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumY   FroelichY
  GalindoY   GarnettY   GeitnerN   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyN   JacksonY   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpN   LandgrafN   LarsonN
  LewisN   ListonN   LontineY   McCluskieY
  McKeanN   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleN   PeltonN   RansomN
  RichN   RobertsY   SaineN   SandridgeN
  SingerY   SirotaY   SnyderY   SoperN
  SullivanY   TipperY   TitoneY   Valdez A.Y
  Valdez D.N   Van WinkleN   WeissmanY   Williams D.N
  WilsonN


02/25/2019 - Senate Floor Vote for HB19-1033
  BridgesY   CookeN   CoramN   CourtY
  CrowderN   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerN   GinalY
  GonzalesY   HillE   HiseyN   HolbertN
  LeeY   LundeenN   MarbleN   MorenoY
  PettersenY   PresidentY   PriolaY   RankinN
  RodriguezY   ScottN   SmallwoodN   SonnenbergN
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardN   ZenzingerY


Status: 3/28/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News: Cannabis advocates wary as Colorado considers e-cig limits
Audio, Floors and Committees:

HB19-1037 Colorado Energy Impact Assistance Act 
Short Title: Colorado Energy Impact Assistance Act
Sponsors: C. Hansen | D. Esgar / K. Donovan
Summary:

The bill, known as the "Colorado Energy Impact Assistance Act", authorizes any electric utility (utility) to apply to the public utilities commission (PUC) for a financing order that will authorize the utility to issue low-cost Colorado energy impact assistance bonds (bonds) to lower the cost to electric utility customers (ratepayers) when the retirement of an electric generating facility occurs. A utility that issues bonds in conjunction with the retirement of an electric generating facility may apply to the PUC for approval to replace the retired electric generating facility with cost-effective generation resources or energy storage facilities, the granting of which by the PUC is subject to specified requirements and limitations.

A portion of bond proceeds will provide transition assistance for Colorado workers and communities directly affected by the retirement of the facilities (transition assistance). To repay the bonds at the lowest cost to ratepayers, the PUC is authorized to review and approve a financing order and authorize a special energy impact assistance charge that is separate and apart from the utility's base rates on all ratepayer bills. The establishment and ongoing adjustment of the separate charge will allow bonds to achieve the highest possible credit rating, at least AA/Aa2, from the national independent credit rating agencies and will therefore allow bonds to be issued at the lowest possible interest rate and lowest subsequent cost to ratepayers.

Before issuing a financing order, the PUC must hold a public hearing, receive testimony from affected groups, and make specified determinations concerning the necessity, prudence, justness, reasonableness, and quantifiable benefits to utility ratepayers of issuing the financing order. After the public hearing process, if a financing order is approved by the PUC, it must include specific information and instructions for the utility to which it applies relating to the amount of bonds to be issued and the imposition of the energy impact assistance charge and must require the utility to pay 15% of the net present value of the savings to a newly created Colorado energy impact assistance authority (authority) for the payment of transition assistance by the authority and the authority's reasonable and necessary administrative and operating costs. As an alternative to the financing order and bond issuance process, upon the closure of an electric generating facility, a Colorado electric utility may transfer to the authority an amount of up to 15% of the net present value of operational savings created by the closure of the electric generating facility, and such a transfer shall be deemed by the PUC to be a prudent action by the utility.

The bill specifies that the authority is governed by a 7-member board of directors appointed by the governor and specifies mandatory and suggested occupational experience for the directors. The authority is authorized to receive bond proceeds from a utility to which a financing order applies and use the bond proceeds to provide transition assistance and pay its reasonable and necessary administrative and operating costs.

Transition assistance is defined to include payment of retraining costs, including costs of apprenticeship programs and skilled worker retraining programs, for and financial assistance to directly displaced Colorado facility workers, compensation to Colorado local governments for lost property tax revenue directly resulting from the retirement of a facility, and similar payments, job retraining, assistance, and compensation for directly displaced Colorado workers and local governments in areas that produce fuel used in the retired facility directly resulting from the elimination of the need for fuel at the facility. The authority must disburse at least 50% of the transition assistance that it provides directly to Colorado workers; except that, if the local advisory committee established by the authority as required by the bill determines that the disbursement of 50% of all transition assistance directly to Colorado workers would be excessive based on the amount of transition assistance available and the amount of need for such direct assistance and recommends that a lower percentage of all transition assistance be disbursed directly to Colorado workers, the authority may reduce the percentage of all transition assistance disbursed directly to Colorado workers below50% to any percentage not less than 30%. When determining how best to provide transition assistance to a local community, the authority must, in conjunction with each board of county commissioners, municipal governing body, and school district that includes all or a portion of the impacted community, establish and take into consideration the advice of a local advisory committee. The authority is subject to open meeting and open records requirements and is required to submit a report to specified committees of the general assembly that sets forth a complete and detailed financial and operating statement of the authority for any fiscal year for which the authority has provided transition assistance.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Position:
Floor Votes: 03/04/2019 - House Floor Vote for HB19-1037
  ArndtY   BaisleyN   BeckerY   BeckmanN
  BenavidezY   BirdY   BockenfeldN   BuckN
  BucknerY   BuentelloY   CaraveoY   CarverN
  CatlinN   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumY   FroelichY
  GalindoY   GarnettY   GeitnerN   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyN   JacksonY   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpY   LandgrafN   LarsonN
  LewisN   ListonN   LontineY   McCluskieY
  McKeanN   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleN   PeltonN   RansomN
  RichN   RobertsY   SaineN   SandridgeN
  SingerY   SirotaY   SnyderY   SoperN
  SullivanY   TipperY   TitoneE   Valdez A.Y
  Valdez D.Y   Van WinkleN   WeissmanY   Williams D.N
  WilsonN


Status: 4/25/2019 Senate Committee on Transportation & Energy Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1047 Metropolitan District Fire Protection Sales Tax 
Short Title: Metropolitan District Fire Protection Sales Tax
Sponsors: B. Buentello / J. Danielson | L. Garcia
Summary:

Metropolitan district - fire protection - sales tax. A metropolitan district is authorized to levy a property tax to provide services; however, the district can also levy a sales tax for safety protection, street improvement, and transportation purposes. The act allows a metropolitan district to also levy a sales tax to provide fire protection in the areas of the district in which the sales tax is levied.
(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 01/31/2019 - House Floor Vote for HB19-1047
  ArndtY   BaisleyN   BeckerY   BeckmanN
  BenavidezY   BirdY   BockenfeldN   BuckN
  BucknerY   BuentelloY   CaraveoY   CarverN
  CatlinY   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumE   FroelichY
  GalindoY   GarnettY   GeitnerN   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyN   JacksonE   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpY   LandgrafY   LarsonN
  LewisN   ListonN   LontineY   McCluskieY
  McKeanY   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleN   PeltonY   RansomN
  RichN   RobertsY   SaineN   SandridgeN
  SingerY   SirotaY   SnyderY   SoperN
  SullivanY   TipperY   TitoneY   Valdez A.Y
  Valdez D.Y   Van WinkleN   WeissmanY   Williams D.N
  WilsonY


03/04/2019 - Senate Floor Vote for HB19-1047
  BridgesY   CookeN   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerN   GinalY
  GonzalesY   HillE   HiseyN   HolbertN
  LeeY   LundeenN   MarbleN   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottN   SmallwoodN   SonnenbergN
  StoryY   TateE   ToddY   Williams A.Y
  WinterY   WoodwardN   ZenzingerY


Status: 3/21/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News: House Committee Approves Rep. Buentello’s First Bill on Fire Protection Sales Tax
Audio, Floors and Committees:

HB19-1052 Early Childhood Development Special District 
Short Title: Early Childhood Development Special District
Sponsors: J. McCluskie | J. Rich / B. Rankin | J. Bridges
Summary:

Early childhood development service districts - creation - powers and duties. The act authorizes the creation of early childhood development service districts (districts) to provide services for children from birth through 8 years of age. Early childhood development services are defined to include early care and educational, health, mental health, and developmental services, including prevention and intervention. Districts are authorized to seek voter approval to levy property taxes and sales and use taxes in the district to generate revenues to provide early childhood development services.

The district must be organized pursuant to the "Special District Act" as modified by the act. All eligible electors in the proposed district, rather than only property owners, are able to vote on the organization of the district and related ballot issues. The service plan for a proposed district is not required to be submitted to the planning commission for each county in which the special district is proposed to be located, and instead is submitted directly to the board of county commissioners (board) for such counties. In addition, the board is not allowed accept or act upon the request of a person owning property in the proposed service area to have his or her property excluded from the special district. The court conducting a hearing for the petition is also directed to not accept or act upon such a petition to exclude property from the district. The districts are governed by the "Special District Act"; except that they are not subject to provisions concerning the inclusion or exclusion of property, procedures for the levy and collection of taxes, the certification and notice of special district taxes for general obligation indebtedness, property tax reduction agreements, and public improvement contracts.

A district is authorized to contract with or work with another district or other provider of early childhood development services to provide services throughout the district.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 02/26/2019 - House Floor Vote for HB19-1052
  ArndtY   BaisleyN   BeckerY   BeckmanN
  BenavidezY   BirdY   BockenfeldN   BuckN
  BucknerY   BuentelloY   CaraveoE   CarverY
  CatlinY   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumY   FroelichY
  GalindoY   GarnettY   GeitnerN   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyN   JacksonY   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpY   LandgrafY   LarsonY
  LewisN   ListonY   LontineY   McCluskieY
  McKeanY   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleN   PeltonY   RansomN
  RichY   RobertsY   SaineN   SandridgeN
  SingerY   SirotaY   SnyderY   SoperY
  SullivanY   TipperY   TitoneY   Valdez A.Y
  Valdez D.Y   Van WinkleN   WeissmanY   Williams D.N
  WilsonY


03/20/2019 - Senate Floor Vote for HB19-1052
  BridgesY   CookeN   CoramY   CourtY
  CrowderN   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerN   GinalY
  GonzalesY   HillN   HiseyN   HolbertN
  LeeY   LundeenN   MarbleN   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodN   SonnenbergN
  StoryY   TateN   ToddY   Williams A.Y
  WinterY   WoodwardN   ZenzingerY


Status: 4/3/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1055 Public School Cap Construction Financial Assistance 
Short Title: Public School Cap Construction Financial Assistance
Sponsors: S. Bird / R. Zenzinger | D. Coram
Summary:

Public school capital construction - increase in state financial assistance - adjustment to formula for determining total financial assistance for charter schools - financial assistance for full-day kindergarten facilities - appropriations. Law in effect before May 21, 2019, required the greater of the first $40 million of state retail marijuana excise tax revenue or 90% of the revenue to be credited to the public school capital construction assistance fund (assistance fund) and limited the maximum total amount of annual lease payments payable by the state under the terms of all outstanding lease-purchase agreements entered into as authorized by the "Building Excellent Schools Today Act" (BEST) to $100 million. Beginning July 1, 2019, the act:

  • Requires all state retail marijuana excise tax revenue to be credited to the assistance fund;
  • Increases the maximum total amount of BEST annual lease payments to $105 million for state fiscal year 2019-20 and to $110 million for state fiscal year 2020-21 and each state fiscal year thereafter;
  • Changes the percentage of the state retail marijuana excise tax revenue credited to the assistance fund that is further credited to the charter school facilities assistance account of the assistance fund for distribution to charter schools from 12.5% to a percentage equal to the percentage of pupil enrollment statewide represented by pupils who were enrolled in charter schools for the prior school year; and
  • Changes the total amount of money annually appropriated from the state education fund for charter school capital construction from a flat amount of $20 million per year to $20 million per year annually adjusted for changes in the percentage of students included in the statewide funded pupil count who are enrolled in charter schools.

The act also:

  • During state fiscal year 2018-19, transfers $4.25 million from the assistance fund to the charter school facilities assistance account of the assistance fund;
  • For state fiscal year 2020-21, requires the general assembly to appropriate $160 million from the assistance fund for use by the public school capital construction assistance board (BEST board) in providing financial assistance for public school capital construction in the form of BEST matching cash grants only;
  • On July 1, 2019, transfers $25 million from the assistance fund to the full-day kindergarten facility capital construction fund (kindergarten facility fund);
  • Requires the BEST board to accept applications from applicants that will provide a full-day kindergarten educational program for the 2019-20 school budget year (state fiscal year 2019-20) for formula-based grants for that budget year of the $25 million transferred to the kindergarten facility fund and authorizes applicants to spend the grants to acquire furniture, fixtures, or other fixed or moveable equipment, excluding construction equipment, that is needed to conduct a full-day kindergarten educational program or a preschool educational program;
  • Specifies a grant distribution formula that takes into account an applicant's per pupil funding, size factor, and percentages of enrolled pupils who are eligible for free or reduced price lunch, are English language learners, or are special education students;
  • Requires any of the $25 million that is not actually distributed as grants during the 2019-20 school budget year due to some eligible applicants not applying for grants or applying for grants in amounts that are less than the amount that the distribution formula would otherwise provide to be transferred back to the assistance fund;
  • Increases the state fiscal year 2018-19 appropriation from the charter school facilities assistance account of the assistance fund to the department of education for state aid for charter school facilities by $4.25 million; and
  • Makes appropriations for state fiscal year 2019-20 as follows:
  • $50 million from the assistance fund to the department of education for BEST matching cash grants;
  • $25 million from the kindergarten facility fund to the department of education for the formula-based grants authorized by the act;
  • $5 million from the assistance fund to the department of education for the increased BEST annual lease payments authorized by the act; and
  • $656,559 from the state education fund to the department of education for state aid to charter school facilities.
    (Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 04/19/2019 - House Floor Vote for HB19-1055
  ArndtY   BaisleyN   BeckerE   BeckmanY
  BenavidezY   BirdY   BockenfeldY   BuckN
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   DuranY
  EsgarY   ExumY   FroelichY   GalindoY
  GarnettY   GeitnerY   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyN
  JacksonY   Jaquez LewisY   KennedyY   KippY
  Kraft-TharpY   LandgrafY   LarsonY   LewisN
  ListonY   LontineY   McCluskieY   McKeanY
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleY   PeltonY   RansomY   RichY
  RobertsY   SaineN   SandridgeN   SingerY
  SirotaY   SnyderY   SoperN   SullivanY
  TipperY   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleY   WeissmanY   WillY   Williams D.N
  WilsonY


04/27/2019 - Senate Floor Vote for HB19-1055
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillY   HiseyY   HolbertY
  LeeY   LundeenY   MarbleY   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodY   SonnenbergE
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerY


Status: 5/21/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1057 Publish County Financial Reports Online Annually 
Short Title: Publish County Financial Reports Online Annually
Sponsors: R. Pelton
Summary:

Current law requires each county to publish a report about its expenses and contracts (expense report), the salaries of public employees and officials in the county (salary report), and the financial statements for each fund kept by the county treasurer (financial statement).

The expense report is published monthly and the salary report is published twice per year. The bill changes the salary report to an annual report. Commencing January 1, 2020, the bill allows a county to publish the expense report, the salary report, and the financial statement on a county website with a link to the report published in at least one legal newspaper.
(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 1/29/2019 House Committee on Business Affairs & Labor Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1058 Income Tax Benefits For Family Leave 
Short Title: Income Tax Benefits For Family Leave
Sponsors: L. Landgraf | S. Beckman / K. Priola
Summary:

Section 2 of the bill establishes leave savings accounts. A leave savings account is an account with a financial institution for which the individual uses money to pay for any expense while he or she is on eligible leave, which includes:

  • The birth of a child of the individual and in order to care for the child;
  • The placement of a child with the individual for adoption or foster care;
  • Caring for a spouse, child, or parent of the individual if the spouse, child, or parent has a serious health condition;
  • A serious health condition that makes the individual unable to perform the functions of the position of the individual; or
  • Any qualifying exigency, as determined by the United States secretary of labor, arising out of the fact that a spouse, child, or parent of the individual is on covered active duty, or has been notified of an impending call or order to covered active duty, in the United States armed forces.

An individual may annually contribute up to $5,000 of state pretax wages to a leave savings account. Employers may also make a matching contribution to an employee's leave savings account. The department of revenue is required to establish a form about a leave savings account, and the individual must annually file this form to be eligible for the tax benefit.

Sections 3 and 4 allow an employee and an employer to claim a state income tax deduction for amounts they contribute to the employee's leave savings account. Section 3 also allows a taxpayer to deduct any interest or other income earned on the investment during the taxable year from their leave savings account.

Regardless of how the money is deposited in the leave savings account, if an individual uses money in the account for an unauthorized purpose, then the money is subject to recapture in the year it is withdrawn and to a penalty equal to 10% of the amount recaptured.

Section 5 creates an income tax credit for an employer that pays an employee for leave that is between 6 and 12 weeks long for one of the following reasons:

  • The birth of a child of the employee and in order to care for the child;
  • Placement of a child with the employee for adoption or foster care;
  • Caring for a spouse, child, or parent of the employee if the spouse, child, or parent has a serious health condition;
  • A serious health condition that makes the employee unable to perform the functions of the position of the employee; or
  • Any qualifying exigency, as determined by the United States secretary of labor, arising out of the fact that a spouse, child, or parent of the employee is on covered active duty, or has been notified of an impending call or order to covered active duty, in the United States armed forces.

For employers with fewer than 50 employees, the credit is equal to 50% of the amount paid, and for employers with 50 or more employees it is equal to 25% of the amount paid. The credit is not refundable, but it may be carried forward up to 5 years.


(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 1/31/2019 House Committee on Finance Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1091 Conservation Easement Transparency 
Short Title: Conservation Easement Transparency
Sponsors: K. Lewis
Summary:

A conservation easement is an agreement in which a property owner agrees to limit the use of his or her land in perpetuity in order to protect one or more specified conservation purposes. The instruments creating the conservation easement are recorded in the public records affecting the ownership of the property. The conservation easement is held by a third party, which monitors the use of the land and ensures that the terms of the agreement are upheld.

Prior to creating a conservation easement, the bill requires the property owner to sign a disclosure form acknowledging certain specified consequences and risks of creating the easement on his or her land.

The bill requires the commissioner of agriculture to work with local government officials to create a database of conservation easements in the state. The database includes specified information about the easements and a corresponding map displaying each easement in the state relative to county boundaries. Local government officials and the commissioner of agriculture are authorized to enter into contracts to assist in gathering information for the database. The bill specifies the sources of information that may be used to create the database. The commissioner of agriculture is required to annually update the information in the database and make the information and corresponding map available to the public at no charge on the department of agriculture's website.

When a conservation easement agreement, amendment, or transfer is recorded with a county clerk and recorder, the bill requires a complete copy of the agreement, amendment, or transfer to be submitted to the commissioner of agriculture and the county tax assessor of the county in which the easement is located. The commissioner of agriculture is required to create a tracking form with specified information for each conservation easement agreement, amendment, or transfer submitted. The tracking forms are made available on the department of agriculture's website and can be used by the commissioner of agriculture to create and maintain the database of conservation easements.

If a single property owner acquires both a conservation easement and title to the underlying property, current law allows the conservation easement to be released, terminated, extinguished, or abandoned by a process known as "merger". The bill prohibits a conservation easement from being extinguished by taking fee title to the land to which the conservation easement is attached.

For any state income tax credit claimed for a donation of a conservation easement that is disallowed, the bill allows a landowner to elect to either extinguish the conservation easement for which the credit was claimed or receive an equitable relief payment from the state. If a landowner elects to extinguish the conservation easement, the bill requires the department of revenue to reimburse the taxpayer for all reasonable costs incurred by the landowner in establishing the conservation easement donation as well any federal or state income tax liability incurred by the taxpayer. The attorney general is required to assist landowners with executing any documents required to seek a court order to extinguish a conservation easement.


(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 2/4/2019 House Committee on Rural Affairs & Agriculture Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1123 Income Tax Deduction For 529 Account K-12 Expenses 
Short Title: Income Tax Deduction For 529 Account K-12 Expenses
Sponsors: C. Larson / J. Smallwood
Summary:

Current law allows contributions to a qualified state tuition program, also known as a 529 account, so long as the distributions are used for qualified higher education expenses, with some exceptions, but not for elementary and secondary tuition expenses. The federal "Tax Cuts and Jobs Act", which became law in December 2017, added distributions for tuition expenses in connection with enrollment or attendance at an elementary or secondary public, private, or religious school as qualified distributions thereby allowing, on the federal level, income tax-free distributions for certain elementary and secondary education expenses in addition to already authorized income tax-free distributions for higher education expenses.

The bill makes similar changes to Colorado law to allow a deduction for contributions to qualified state tuition programs for tuition expenses in connection with enrollment or attendance at an elementary or secondary public, private, or religious school and designating such expenses as qualified distributions, which ensures that a taxpayer does not encounter tax recapture of any claimed deductions when such contributions are distributed for tuition expenses in connection with enrollment or attendance at an elementary or secondary public, private, or religious school.


(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 2/19/2019 House Committee on Education Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1140 Live And Let Live Act 
Short Title: Live And Let Live Act
Sponsors: S. Humphrey / V. Marble
Summary:

The bill establishes the "Live and Let Live Act" in Colorado.


(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 2/12/2019 House Committee on State, Veterans, & Military Affairs Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1141 Preserve Senior And Disabled Veteran Property Tax Exemption 
Short Title: Preserve Senior And Disabled Veteran Property Tax Exemption
Sponsors: S. Beckman
Summary:

The bill specifies that for property tax years commencing on or after January 1, 2020, a senior is deemed to be a 10-year owner-occupier of a primary residence that the senior has owned and occupied for less than 10 years and therefore qualifies for the senior property tax exemption for the residence if:

  • The senior would have qualified for the senior property tax exemption for the senior's former primary residence but for the fact that medical necessity required the senior to stop occupying the former primary residence;
  • The senior has not previously received the exemption for a former primary residence on the basis of medical necessity; and
  • The senior has not owned and occupied another primary residence since the senior first stopped occupying his or her former primary residence due to medical necessity.

"Medical necessity" is defined as a medical condition of a senior that a physician licensed to practice medicine in Colorado has certified, on a form developed by the state property tax administrator, as having required the senior to stop occupying the senior's prior primary residence. When applying for such an exemption, a senior must provide to the assessor the form establishing proof of medical necessity.

For any property tax year commencing on or after January 1, 2019, the bill prohibits the general assembly from reducing or suspending the exemption for qualifying seniors and disabled veterans by lowering the maximum amount of actual value of residential real property that is the primary residence of a qualifying senior or a qualifying disabled veteran of which 50% is exempt from property taxation below $200,000 unless the amount of general fund revenue for the state fiscal year that ended during the prior property tax year is less than the amount of general fund revenue for the next preceding state fiscal year. If the general assembly lowers the amount of actual value of residential real property that is the primary residence of a qualifying senior or a qualifying disabled veteran of which 50% is exempt from property taxation for a property tax year below $200,000 in accordance with the new limitation established by the bill, that amount automatically increases to $200,000 for any subsequent property tax year for which the amount of general fund revenue for the state fiscal year that ended during the prior property tax year is equal to or more than the amount of general fund revenue for the next preceding state fiscal year.


(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 4/18/2019 House Committee on State, Veterans, & Military Affairs Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1157 Modify Specific Ownership Tax Rates 
Short Title: Modify Specific Ownership Tax Rates
Sponsors: L. Liston
Summary:

On and after July 1, 2020, the bill modifies the rates of specific ownership tax imposed on motor vehicles, commercial trailers, and special mobile machinery that is less than 25 years old, increasing the total amount of specific ownership tax revenue collected. Additional specific ownership tax revenue generated by the specific ownership tax rate modifications is transferred to the highway users tax fund (HUTF) for allocation to the state, counties, and municipalities in accordance with the existing "second stream" statutory formula for the allocation of HUTF money. The state, counties, and municipalities may expend the revenue only for construction, reconstruction, repairs, improvement, planning, supervision, and maintenance of state highways, county roads, and municipal streets, including the acquisition of rights-of-way and access rights.


(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 3/20/2019 House Committee on Transportation & Local Government Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1175 Property Tax Valuation Appeal Process 
Short Title: Property Tax Valuation Appeal Process
Sponsors: M. Gray / J. Gonzales
Summary:

Property tax - alternate protest and appeal procedures - notice and information for taxpayer - information taxpayer provides county. For counties that have elected to use the alternate protest and appeal procedures, the act requires:

  • A taxpayer who owns rent-producing commercial real property to provide the assessor with property rental information (rental information) on or before July 15 of the year of the appeal; and
  • The county assessor to mail the notice of determination regarding the appeal by August 15 of the year of the appeal instead of the last working day in August.

For all counties, the act modifies:

  • The rental information that a petitioner appealing the valuation of rent-producing commercial property or the denial of an abatement must provide to a county; and
  • The information related to a county's determination of the value that a county is required to provide to a petitioner who has filed an appeal with the board of assessment appeals.

A petitioner who provides rental information to an assessor as part of an alternate protest and appeal is not required to provide the same information in an appeal of the valuation.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 02/19/2019 - House Floor Vote for HB19-1175
  ArndtY   BaisleyY   BeckerY   BeckmanY
  BenavidezN   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumE   FroelichY
  GalindoY   GarnettY   GeitnerY   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyY   JacksonY   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpY   LandgrafY   LarsonY
  LewisY   ListonY   LontineY   McCluskieY
  McKeanY   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleY   PeltonY   RansomY
  RichY   RobertsY   SaineY   SandridgeY
  SingerY   SirotaY   SnyderY   SoperE
  SullivanY   TipperY   TitoneY   Valdez A.Y
  Valdez D.Y   Van WinkleY   WeissmanY   Williams D.Y
  WilsonY


03/04/2019 - Senate Floor Vote for HB19-1175
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillE   HiseyY   HolbertY
  LeeY   LundeenY   MarbleY   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodY   SonnenbergY
  StoryY   TateE   ToddY   Williams A.Y
  WinterY   WoodwardN   ZenzingerY


Status: 3/21/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

HB19-1264 Conservation Easement Tax Credit Modifications 
Short Title: Conservation Easement Tax Credit Modifications
Sponsors: D. Roberts | J. Wilson / F. Winter | K. Donovan
Summary:

Income tax - credit for donation of conservation easement - extend repeal of conservation easement oversight commission and easement holder certification program - alternative valuation method - conservation easement working group - disclosure form - access to COMaP. A conservation easement is an agreement in which a property owner agrees to limit the use of his or her land in perpetuity in order to protect one or more specified conservation purposes. The instruments creating the conservation easement are recorded in the public records affecting the ownership of the property. The conservation easement is held by a third party (holder), which monitors the use of the land and ensures that the terms of the agreement are upheld. A state income tax credit is currently allowed for a portion of the value of a donated conservation easement.

The statutes establishing the conservation easement oversight commission and the program to certify conservation easement holders in the division of conservation are currently set to repeal on July 1, 2019. The act extends the repeal dates for each to July 1, 2026. In addition, the act:

  • Eliminates a requirement that the board of real estate appraisers establish education and experience requirements for conservation easement appraisers;
  • Relocates and modifies certain provisions governing the creation and valuation of conservation easements;
  • Allows the division of conservation to use an alternative method acceptable to the division and the conservation easement oversight commission to value a conservation easement;
  • Modifies provisions governing a conservation easement working group convened to address specified issues relating to claiming a state income tax credit for the donation of a conservation easement;
  • Requires the owner of property who is granting a conservation easement to execute a disclosure form developed by the division of conservation and the conservation easement oversight commission regarding the easement;
  • Modifies provisions governing when a conservation easement may be extinguished;
  • Prohibits a conservation easement for which a state income tax credit has been allowed from being released, terminated, extinguished, or abandoned by merger, which occurs when the same entity holds both the easement and the land subject to the easement;
  • Increases the total amount that may be claimed as an income tax credit for an individual donation of a conservation easement, but limits the amount that may be claimed per year; and
  • Makes a $250,000 appropriation to Colorado state university to facilitate the provision of public access to the Colorado ownership, management, and protection (COMaP) service which maintains a database and corresponding map of conservation easements and other protected lands in Colorado.

Additionally, the act makes conforming amendments to certain statutory sections contained in HB 19-1172, which recodifies title 12, Colorado Revised Statutes, to ensure that the provisions of the act will be effective as a result of HB 19-1172 becoming law.

Specifies that certain sections take effect only if House Bill 19-1172 becomes law.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 04/24/2019 - House Floor Vote for HB19-1264
  ArndtY   BaisleyN   BeckerY   BeckmanN
  BenavidezN   BirdY   BockenfeldY   BuckN
  BucknerY   BuentelloY   CaraveoY   CarverN
  CatlinN   ColemanY   CutterY   DuranY
  EsgarY   ExumY   FroelichY   GalindoY
  GarnettY   GeitnerN   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyN
  JacksonY   Jaquez LewisY   KennedyY   KippY
  Kraft-TharpY   LandgrafN   LarsonY   LewisN
  ListonY   LontineY   McCluskieY   McKeanN
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleN   PeltonY   RansomN   RichN
  RobertsY   SaineN   SandridgeN   SingerY
  SirotaY   SnyderY   SoperN   SullivanY
  TipperN   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleN   WeissmanY   WillY   Williams D.N
  WilsonY


05/02/2019 - Senate Floor Vote for HB19-1264
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillY   HiseyY   HolbertN
  LeeY   LundeenY   MarbleN   MorenoY
  PettersenY   PresidentY   PriolaY   RankinN
  RodriguezY   ScottY   SmallwoodN   SonnenbergY
  StoryY   TateN   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerY


Status: 6/3/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: Fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

SB19-001 Expand Medication-assisted Treatment Pilot Program 
Short Title: Expand Medication-assisted Treatment Pilot Program
Sponsors: L. Garcia / B. Buentello
Summary:

Medication-assisted treatment expansion pilot program - extension - administration - additional counties to participate - funding increase - appropriation. In 2017, the general assembly enacted Senate Bill 17-074, concerning the creation of a pilot program in certain areas of the state experiencing high levels of opioid addiction to award grants to increase access to addiction treatment, which created a 2-year medication-assisted treatment (MAT) expansion pilot program, administered by the university of Colorado college of nursing, to expand access to medication-assisted treatment to opioid-dependent patients in Pueblo and Routt counties and directed the general assembly to appropriate $500,000 per year for the 2017-18 and 2018-19 fiscal years from the marijuana tax cash fund to the university of Colorado board of regents for allocation to the college of nursing to implement the pilot program. The 2017 act also scheduled the pilot program for repeal on June 30, 2020.

The act:

  • Expands the pilot program to the counties in the San Luis valley and 2 additional counties in which a need is demonstrated;
  • Shifts responsibility to administer the pilot program from the college of nursing to the center for research into substance use disorder prevention, treatment, and recovery support strategies;
  • Adds representatives from the San Luis valley and any other counties selected to participate in the pilot program and members from the boards of county commissioners from participating counties to the advisory board that assists in administering the program;
  • Increases the annual appropriation for the pilot program to $2.5 million for the 2019-20 and 2020-21 fiscal years; and
  • Extends the program an additional 2 years.

The act appropriates $2.5 million from the marijuana tax cash fund to the department of higher education for use by the board of regents of the university of Colorado to allocate to the center for research into substance use disorder prevention, treatment, and recovery support strategies for the MAT expansion pilot program.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 03/14/2019 - Senate Floor Vote for SB19-001
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GarciaY   GardnerY
  GinalY   GonzalesY   HillY   HiseyY
  HolbertY   LeeY   LundeenY   MarbleY
  MorenoY   PettersenY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodY   SonnenbergY
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerY


04/27/2019 - House Floor Vote for SB19-001
  ArndtY   BaisleyN   BeckerY   BeckmanE
  BenavidezY   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   DuranY
  EsgarY   ExumE   FroelichY   GalindoY
  GarnettY   GeitnerY   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyY
  JacksonY   Jaquez LewisY   KennedyY   KippY
  Kraft-TharpY   LandgrafY   LarsonY   LewisE
  ListonE   LontineY   McCluskieY   McKeanY
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleY   PeltonY   RansomN   RichN
  RobertsY   SaineN   SandridgeN   SingerY
  SirotaY   SnyderY   SoperN   SullivanY
  TipperY   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleY   WeissmanY   WillY   Williams D.N
  WilsonY


Status: 5/14/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

SB19-006 Electronic Sales And Use Tax Simplification System 
Short Title: Electronic Sales And Use Tax Simplification System
Sponsors: A. Williams / T. Kraft-Tharp | K. Van Winkle
Summary:

Sales and use tax - sourcing method for development of electronic sales and use tax simplification system. The act requires the office of information technology (office) and the department of revenue (department), within existing resources, to conduct a sourcing method in accordance with the applicable provisions of the procurement code, and any applicable rules, for the development of an electronic sales and use tax simplification system (system). The act also requires the office and the department to involve stakeholders to develop the scope of work.

The act requires the general assembly to make any necessary appropriations for the initial funding and ongoing maintenance of the system from any net sales tax revenues that are credited to the general fund.

The act specifies that on and after the date the system is online the department is required to accept any returns and payments processed through the system for state sales and use tax and for any sales and use taxes that are collected by the department on behalf of any local taxing jurisdiction.

The act specifies that it is the general assembly's intent that 3 local taxing jurisdictions with home rule charters voluntarily use the system when the system comes online. Additionally, the act states that it is the general assembly's intent that all local taxing jurisdictions with home rule charters voluntarily use the system within 3 years.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 01/28/2019 - Senate Floor Vote for SB19-006
  BridgesY   CookeY   CoramE   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillY   HiseyY   HolbertE
  LeeY   LundeenY   MarbleY   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodY   SonnenbergY
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerE


03/15/2019 - House Floor Vote for SB19-006
  ArndtY   BaisleyY   BeckerY   BeckmanY
  BenavidezY   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   DuranY
  EsgarY   ExumY   FroelichY   GalindoY
  GarnettY   GeitnerY   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyY
  JacksonY   Jaquez LewisY   KennedyY   KippY
  Kraft-TharpY   LandgrafY   LarsonY   LewisY
  ListonE   LontineY   McCluskieY   McKeanY
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleY   PeltonY   RansomY   RichY
  RobertsY   SaineY   SandridgeY   SingerY
  SirotaY   SnyderY   SoperY   SullivanY
  TipperY   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleY   WeissmanY   WillY   Williams D.Y
  WilsonY


Status: 4/12/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

SB19-016 Severance Tax Operational Fund Distribution Methodology 
Short Title: Severance Tax Operational Fund Distribution Methodology
Sponsors: K. Donovan | D. Coram / D. Esgar | L. Saine
Summary:

Severance tax operational fund - distribution - core departmental programs - natural resources and energy grant programs - reserve requirement - cap - transfer to the severance tax perpetual base fund. The act makes the following changes related to the distribution of the money in the severance tax operational fund (operational fund):

  • Defines programs for the department of natural resources that are funded from the operational fund and that were known as "tier-one programs" as "core departmental programs";
  • Defines transfers that are made after the core departmental programs and a reserve requirement are funded and were known as "tier-two programs" as "transfers to the natural resources and energy grant programs";
  • Separates an existing reserve into 2 separate reserves, the core reserve and the grant program reserve, while maintaining the overall purpose of each reserve;
  • Establishes a cap on the grant program reserve equal to the maximum transfers to the natural resources and energy grant programs required by law;
  • Requires the state treasurer to make the transfers to the natural resources and energy grant programs on August 15 after a fiscal year and to base the transfers on actual revenue as opposed to estimated revenue;
  • Permits money from the grant program reserve to be used for the transfers to the natural resources and energy grant programs; and
  • If all of the appropriations and transfers have been made and both reserves are full, then requires the state treasurer to transfer any money remaining in the operational fund to the severance tax perpetual base fund.
    (Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 01/23/2019 - Senate Floor Vote for SB19-016
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GarciaY   GardnerY
  GinalY   GonzalesY   HillY   HiseyY
  HolbertY   LeeY   LundeenY   MarbleY
  MorenoY   PettersenY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodY   SonnenbergY
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerY


03/11/2019 - House Floor Vote for SB19-016
  ArndtY   BaisleyY   BeckerY   BeckmanY
  BenavidezN   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   DuranY
  EsgarY   ExumY   FroelichY   GalindoY
  GarnettY   GeitnerY   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyY
  JacksonY   Jaquez LewisY   KennedyY   KippY
  Kraft-TharpY   LandgrafE   LarsonY   LewisY
  ListonY   LontineY   McCluskieY   McKeanY
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleY   PeltonY   RansomY   RichY
  RobertsY   SaineY   SandridgeY   SingerY
  SirotaY   SnyderY   SoperY   SullivanY
  TipperY   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleY   WeissmanY   WillY   Williams D.Y
  WilsonY


Status: 12/26/2019 Introduced In Senate - Assigned to
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News: Colorado bill tying electoral college to national popular vote advances
Audio, Floors and Committees:

SB19-024 Taxes Paid By Electronic Funds Transfers 
Short Title: Taxes Paid By Electronic Funds Transfers
Sponsors: J. Tate / J. Arndt | E. Hooton
Summary:

When taxpayers must pay taxes via electronic funds transfer - consistent approach - timing of deadlines - department of revenue. The act authorizes the executive director of the department of revenue (director) to require the remittance of severance taxes electronically and allows the department to promulgate rules governing such electronic payment.

The act authorizes the director to require a taxpayer to remit sales taxes by electronic funds transfers at an earlier hour on the deadline day for making a return and paying the taxes due than taxpayers who remit sales taxes by other means.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 01/28/2019 - Senate Floor Vote for SB19-024
  BridgesY   CookeY   CoramE   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillY   HiseyY   HolbertE
  LeeY   LundeenY   MarbleY   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodY   SonnenbergY
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerE


02/26/2019 - House Floor Vote for SB19-024
  ArndtY   BaisleyY   BeckerY   BeckmanY
  BenavidezY   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoE   CarverY
  CatlinY   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumY   FroelichY
  GalindoY   GarnettY   GeitnerY   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyY   JacksonY   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpY   LandgrafY   LarsonY
  LewisY   ListonY   LontineY   McCluskieY
  McKeanY   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleY   PeltonY   RansomN
  RichY   RobertsY   SaineN   SandridgeY
  SingerY   SirotaY   SnyderY   SoperY
  SullivanY   TipperY   TitoneY   Valdez A.E
  Valdez D.Y   Van WinkleY   WeissmanY   Williams D.Y
  WilsonY


Status: 12/26/2019 Introduced In Senate - Assigned to
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

SB19-029 Income Tax Residency Presumption For Military 
Short Title: Income Tax Residency Presumption For Military
Sponsors: L. Crowder / L. Landgraf | T. Sullivan
Summary:

Income tax- military service - reacquisition of residency. Under current law, an individual in active duty military service whose home of record is Colorado and whose state of residence is a state other than Colorado is allowed to reacquire residency in Colorado and not pay Colorado state income tax on his or her military income.

The act creates a presumption that the individual acquired residence in a state other than Colorado if the individual was stationed in another state and provides certain documentation to demonstrate that the other state was the individual's residence. If an individual is presumed to have acquired a state of residence other than Colorado, the presumption may only be overcome with a preponderance of specific evidence that clearly establishes that the individual did not intend to change his or her residence to a state other than Colorado.


(Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 01/29/2019 - Senate Floor Vote for SB19-029
  BridgesY   CookeY   CoramY   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GarciaY   GardnerY
  GinalY   GonzalesY   HillY   HiseyY
  HolbertY   LeeY   LundeenY   MarbleY
  MorenoY   PettersenY   PriolaY   RankinY
  RodriguezY   ScottY   SmallwoodY   SonnenbergY
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerY


03/04/2019 - House Floor Vote for SB19-029
  ArndtY   BaisleyY   BeckerY   BeckmanY
  BenavidezY   BirdY   BockenfeldY   BuckY
  BucknerY   BuentelloY   CaraveoY   CarverY
  CatlinY   ColemanY   CutterY   District 57V
  DuranY   EsgarY   ExumY   FroelichY
  GalindoY   GarnettY   GeitnerY   Gonzales-GutierrezY
  GrayY   HansenY   HerodY   HootonY
  HumphreyY   JacksonY   Jaquez LewisY   KennedyY
  KippY   Kraft-TharpY   LandgrafY   LarsonY
  LewisY   ListonY   LontineY   McCluskieY
  McKeanY   McLachlanY   MeltonY   Michaelson JenetY
  MullicaY   NevilleY   PeltonY   RansomY
  RichY   RobertsY   SaineY   SandridgeY
  SingerY   SirotaY   SnyderY   SoperY
  SullivanY   TipperY   TitoneE   Valdez A.Y
  Valdez D.Y   Van WinkleY   WeissmanY   Williams D.Y
  WilsonY


Status: 3/15/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

SB19-035 DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed 
Short Title: DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed
Sponsors: L. Court / A. Benavidez
Summary:

Enforcement measures available for the collection of delinquent taxes - department of revenue. The act specifies that the period of time wherein a tax must be assessed is extended in the case of a taxpayer whose assets are in the control or custody of a court or in the case of a taxpayer who has filed bankruptcy proceedings.

The act also provides clarifications regarding:

  • The department of revenue's authorization to sell a delinquent taxpayer's motor vehicle;
  • Other remedies that a district court has available in the case of a delinquent taxpayer; and
  • When property or rights to property must be surrendered to the executive director of the department of revenue and what the penalties are for failing to surrender such property.
    (Note: This summary applies to this bill as enacted.)

Position:
Floor Votes: 01/28/2019 - Senate Floor Vote for SB19-035
  BridgesY   CookeY   CoramE   CourtY
  CrowderY   DanielsonY   DonovanY   FenbergY
  FieldsY   FooteY   GardnerY   GinalY
  GonzalesY   HillN   HiseyY   HolbertE
  LeeY   LundeenY   MarbleN   MorenoY
  PettersenY   PresidentY   PriolaY   RankinY
  RodriguezY   ScottN   SmallwoodY   SonnenbergN
  StoryY   TateY   ToddY   Williams A.Y
  WinterY   WoodwardY   ZenzingerE


03/06/2019 - House Floor Vote for SB19-035
  ArndtY   BaisleyN   BeckerY   BeckmanN
  BenavidezY   BirdY   BockenfeldN   BuckN
  BucknerY   BuentelloY   CaraveoY   CarverN
  CatlinN   ColemanY   CutterY   DuranY
  EsgarY   ExumY   FroelichY   GalindoY
  GarnettY   GeitnerN   Gonzales-GutierrezY   GrayY
  HansenY   HerodY   HootonY   HumphreyN
  JacksonY   Jaquez LewisY   KennedyY   KippY
  Kraft-TharpY   LandgrafN   LarsonN   LewisN
  ListonN   LontineY   McCluskieY   McKeanN
  McLachlanY   MeltonY   Michaelson JenetY   MullicaY
  NevilleN   PeltonN   RansomN   RichN
  RobertsY   SaineN   SandridgeN   SingerY
  SirotaY   SnyderY   SoperN   SullivanY
  TipperY   TitoneY   Valdez A.Y   Valdez D.Y
  Van WinkleN   WeissmanY   WillN   Williams D.N
  WilsonN


Status: 3/28/2019 Governor Signed
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

SB19-055 Reduce State Income Tax Rate 
Short Title: Reduce State Income Tax Rate
Sponsors: J. Sonnenberg / R. Pelton
Summary:

For income tax years commencing on and after January 1, 2019, the bill:

  • Reduces both the individual and the corporate state income tax rate from 4.63% to 4.49%; and
  • Reduces the state alternative minimum tax by 0.14%.
    (Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 1/29/2019 Senate Committee on Finance Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News: Jared Polis cheers a GOP tax cut plan, and his political allies shudder
Audio, Floors and Committees:

SB19-060 Educator Supplies Tax Credit 
Short Title: Educator Supplies Tax Credit
Sponsors: O. Hill
Summary:

Currently, under the federal educator expense deduction an eligible educator can claim a deduction, not to exceed $250, for the purchase of school supplies and certain professional development courses.

The bill creates a state income tax credit for an eligible educator for the cost of expenses that qualify for the deduction that exceed $250 but are less than $750. The amount of the credit that exceeds the educator's income taxes is refunded to the educator.
(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 2/5/2019 Senate Committee on Finance Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees:

SB19-140 Income Gain On Transactions Using Virtual Currency 
Short Title: Income Gain On Transactions Using Virtual Currency
Sponsors: J. Tate
Summary:

For income tax years commencing on or after January 1, 2020, the bill allows an individual taxpayer or a corporation to claim a state income tax deduction on gains, to the extent included in federal taxable income, from the sale or exchange of virtual currency for other than cash or cash equivalents, up to $600 per sale or exchange. All sales or exchanges that are part of the same transaction or a series of related transactions are required to be treated as one sale or exchange.

The executive director of the department of revenue is required to promulgate rules regarding the receipt of documentation related to virtual currency transactions for which gain or loss is recognized.


(Note: This summary applies to this bill as introduced.)

Position:
Floor Votes:
Status: 2/26/2019 Senate Committee on Finance Postpone Indefinitely
Bank Impact:
Comment:
CBA Notes:
Fiscal Notes:

Fiscal Note

Fiscal Notes Status: No fiscal impact for this bill
Calendar Notification: NOT ON CALENDAR
News:
Audio, Floors and Committees: