HB20-1022 | Sales And Use Tax Simplification Task Force |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The act:
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Status: | 0/0/2020 House Third Reading - 1/8/2020 Introduced In House - Assigned to Business Affairs & Labor 1/21/2020 House Committee on Business Affairs & Labor Refer Amended to Appropriations 2/21/2020 House Committee on Appropriations Refer Amended to House Committee of the Whole 2/21/2020 House Second Reading Special Order - Passed with Amendments - Committee 2/24/2020 House Third Reading Laid Over Daily - No Amendments 2/27/2020 House Third Reading Passed - No Amendments 2/28/2020 Introduced In Senate - Assigned to Business, Labor, & Technology 3/9/2020 Senate Committee on Business, Labor, & Technology Refer Unamended to Appropriations 6/2/2020 Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole 6/3/2020 Senate Second Reading Special Order - Passed with Amendments - Committee 6/4/2020 Senate Third Reading Passed - No Amendments 6/5/2020 House Considered Senate Amendments - Result was to Laid Over Daily 6/10/2020 House Considered Senate Amendments - Result was to Concur - Repass 6/19/2020 Sent to the Governor 6/19/2020 Signed by the Speaker of the House 6/19/2020 Signed by the President of the Senate 6/29/2020 Governor Signed |
Amendments: | House Journal, January 22 House Journal, February 21 Senate Journal, June 2 |
HB20-1420 | Adjust Tax Expenditures For State Education Fund |
Comment: | |
Calendar Notification: | Monday, June 15 2020 THIRD READING OF BILLS - FINAL PASSAGE (1) in senate calendar. |
Summary: | Section 1 of the act specifies that the act shall be known as the "Tax Fairness Act". Sections 2 and 3 of the act require taxpayers to add to federal taxable income:
Section 4 of the act specifies that for net operating losses incurred after December 31, 2017, the 80% limitation set forth in federal law applies without regard to the amendments made in section 2303 of the CARES Act. The earned income tax credit is equal to a percentage of the federal earned income tax credit. Section 5 of the act increases the percentage from 10% to 15% beginning in 2022. Section 5 also specifies that for income tax years commencing on or after January 1, 2021, taxpayers filing with an individual taxpayer identification number are eligible for the earned income tax credit. Section 6 of the act specifies that the state treasurer shall transfer $113 million on March 1, 2021, and $23 million on March 1, 2022, from the general fund to the state education fund created in section 17 (4) of article IX of the state constitution. Section 7 of the act makes an appropriation.
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Status: | 6/8/2020 Introduced In House - Assigned to Finance + Appropriations 6/9/2020 House Committee on Finance Refer Amended to Appropriations 6/10/2020 House Committee on Appropriations Refer Amended to House Committee of the Whole 6/10/2020 House Second Reading Special Order - Passed with Amendments - Committee, Floor 6/11/2020 House Third Reading Passed with Amendments - Floor 6/11/2020 Introduced In Senate - Assigned to Finance 6/12/2020 Senate Committee on Finance Refer Amended to Appropriations 6/12/2020 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole 6/13/2020 Senate Second Reading Special Order - Passed with Amendments - Committee, Floor 6/15/2020 Senate Third Reading Passed - No Amendments 6/15/2020 House Considered Senate Amendments - Result was to Concur - Repass 6/15/2020 Senate Third Reading Passed with Amendments - Floor 6/19/2020 Signed by the President of the Senate 6/19/2020 Sent to the Governor 6/19/2020 Signed by the Speaker of the House 7/11/2020 Governor Signed |
Amendments: | House Journal, June 10 House Journal, June 10 House Journal, June 10 Senate Journal, June 12 Senate Journal, June 15 |
SB20-205 | Sick Leave For Employees |
Comment: | |
Calendar Notification: | Monday, June 15 2020 CONFERENCE COMMITTEE ON SB20-205 Upon Adjournment SCR 357 (1) in senate calendar. |
Summary: | On the effective date of the act through December 31, 2020, all employers in the state, regardless of size, are required to provide each of their employees paid sick leave for reasons related to the COVID-19 pandemic in the amounts and for the purposes specified in the federal "Emergency Paid Sick Leave Act" in the "Families First Coronavirus Response Act". Starting January 1, 2021, for employers with 16 or more employees, and starting January 1, 2022, for all employers, the act requires employers to provide paid sick leave to their employees, accrued at one hour of paid sick leave for every 30 hours worked, up to a maximum of 48 hours per year. An employee begins accruing paid sick leave when the employee's employment begins, may use paid sick leave as it is accrued, and may carry forward and use in subsequent calendar years up to 48 hours of paid sick leave that is not used in the year in which it is accrued. An employer is not required to allow the employee to use more than 48 hours of paid sick leave in a year. Employees may use accrued paid sick leave to be absent from work for the following purposes:
In addition to the paid sick leave accrued by an employee, the act requires an employer, regardless of size, to provide its employees an additional amount of paid sick leave during a public health emergency in an amount based on the number of hours the employee works. The act prohibits an employer from retaliating against an employee who uses the employee's paid sick leave or otherwise exercises the employee's rights under the act. Employers are required to notify employees of their rights under the act by providing employees with a written notice of their rights and displaying a poster, developed by the division of labor standards and statistics (division) in the department of labor and employment (department), detailing employees' rights under the act. The director of the division will implement and enforce the act and adopt rules necessary for such purposes. An employer found in violation of the act is liable to the employee for back pay and other equitable damages. The act treats an employee's information about the employee's or a family member's health condition or domestic abuse, sexual assault, or harassment case as confidential and prohibits an employer from disclosing such information or requiring the employee to disclose such information as a condition of using paid sick leave. The act specifies the conditions in which collective bargaining agreements result in compliance with, or exemption from, the act. $206,566 is appropriated to the department for use by the division to implement the act, based on the assumption that the division will require an additional 2.7 FTE for such purpose.
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Status: | 5/26/2020 Introduced In Senate - Assigned to State, Veterans, & Military Affairs 6/3/2020 Senate Committee on State, Veterans, & Military Affairs Refer Amended to Appropriations 6/6/2020 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole 6/8/2020 Senate Second Reading Special Order - Passed with Amendments - Committee, Floor 6/9/2020 Senate Third Reading Passed with Amendments - Floor 6/9/2020 Introduced In House - Assigned to Health & Insurance + Appropriations 6/10/2020 House Committee on Health & Insurance Refer Unamended to Appropriations 6/11/2020 House Committee on Appropriations Refer Unamended to House Committee of the Whole 6/11/2020 House Second Reading Special Order - Laid Over Daily - No Amendments 6/12/2020 House Second Reading Special Order - Passed with Amendments - Floor 6/13/2020 House Third Reading Passed - No Amendments 6/13/2020 Senate Considered House Amendments - Result was to Not Concur - Request Conference Committee 6/15/2020 Senate Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass 6/15/2020 Senate Consideration of First Conference Committee Report result was to Reconsider - CCR produced 6/15/2020 House Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass 6/22/2020 Signed by the President of the Senate 6/29/2020 Sent to the Governor 6/29/2020 Signed by the Speaker of the House 7/14/2020 Governor Signed |
Amendments: | Senate Journal, June 3 Senate Journal, June 6 Senate Journal, June 8 Senate Journal, June 9 House Journal, June 12 House Journal, June 12 Senate Journal, June 15 |
SB20-207 | Unemployment Insurance |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | Beginning in calendar year 2021 and each year thereafter, the act increases the amount of wages paid to an individual employee during a calendar year on which the employer of that employee is required to pay premiums to the unemployment compensation fund (fund). The act exempts payment for services to an election judge, up to the maximum amount permissible by federal law, for the purposes of calculating total unemployment compensation benefits. Current law requires the weekly total and partial unemployment benefit amounts to be reduced by the amount of an individual's wages that exceeds 25% of the weekly benefit amount. For the next 2 calendar years only, the act changes the deduction amount to the amount of an individual's wages that exceeds 50% of the weekly benefit amount. When determining whether an individual qualifies for unemployment insurance, the act directs the division of unemployment insurance (division) in the department of labor and employment (department) to consider whether the individual has separated from employment or has refused to accept new employment because:
The act changes the time period that an interested party has to respond to a notice of claim received by the division concerning unemployment benefits from 12 calendar days to 7 calendar days. Current law authorizes the division to approve a work share plan submitted by an employer if the employee's normal weekly work hours have been reduced by at least 10% but not more than 40%. The act changes the amount that hours may be reduced to an amount consistent with rules adopted by the division and federal law. The act removes the cap on the amount of money that can be paid into and remain in the employment support fund. The act prohibits the division from assessing a solvency surcharge for the fund on employers for the calendar years 2021 and 2022. The act requires the state treasurer to transfer any unexpended federal funds received by the state from the federal "CARES Act" to the fund prior to the close of business on December 30, 2022. The act requires the office of future of work in the department to study unemployment assistance as part of a study on the modernization of worker benefits and protections and report its findings to the governor and the general assembly.
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Status: | 5/26/2020 Introduced In Senate - Assigned to Finance 6/2/2020 Senate Committee on Finance Refer Amended to Appropriations 6/6/2020 Senate Second Reading Special Order - Passed with Amendments - Committee 6/6/2020 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole 6/8/2020 Senate Third Reading Passed - No Amendments 6/8/2020 Introduced In House - Assigned to Finance + Appropriations 6/9/2020 House Committee on Finance Refer Unamended to Appropriations 6/10/2020 House Committee on Appropriations Refer Unamended to House Committee of the Whole 6/10/2020 House Second Reading Special Order - Passed with Amendments - Floor 6/11/2020 House Third Reading Laid Over Daily - No Amendments 6/12/2020 House Third Reading Passed - No Amendments 6/13/2020 Senate Considered House Amendments - Result was to Concur - Repass 6/22/2020 Signed by the President of the Senate 6/29/2020 Sent to the Governor 6/29/2020 Signed by the Speaker of the House 7/14/2020 Governor Signed |
Amendments: | Senate Journal, June 2 House Journal, June 10 |
SB20-215 | Health Insurance Affordability Enterprise |
Comment: | |
Calendar Notification: | Monday, June 15 2020 CONSIDERATION OF HOUSE AMENDMENTS TO SENATE BILLS (6) in senate calendar. |
Summary: | The act establishes the health insurance affordability enterprise, for purposes of section 20 of article X of the state constitution, that is authorized to assess a health insurance affordability fee (insurer fee) on certain health insurers and a special assessment (hospital assessment) on hospitals in order to:
The enterprise is to start assessing and collecting the insurer fee in 2021, which fee is based on a percentage of premiums collected by health insurers in the previous calendar year on health benefit plans issued in the state. The hospital assessment is a specified amount assessed and collected in the 2022 and 2023 calendar years. Money collected from the insurer fee and hospital assessment is to be deposited in the health insurance affordability cash fund (fund), which the act creates. The act also transfers an amount of premium taxes collected by the state in 2020 or later years that exceeds the amount collected in 2019, but not more than 10% of the enterprise's revenues, to the fund. The enterprise is required to use the insurer fee, the hospital assessment, and any premium tax revenues or other money available in the fund, in accordance with the allocation specified in the act, for the following purposes:
The enterprise is governed by an 11-member board composed of the executive director of the Colorado health benefit exchange and the commissioner of insurance or their designees and 9 members appointed by the governor and representing various aspect of the health care industry and health care consumers. With regard to the Colorado reinsurance program and enterprise, the act:
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Status: | 6/2/2020 Introduced In Senate - Assigned to Finance 6/3/2020 Senate Committee on Finance Refer Unamended to Appropriations 6/6/2020 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole 6/8/2020 Senate Second Reading Special Order - Passed with Amendments - Floor 6/9/2020 Senate Third Reading Passed - No Amendments 6/9/2020 Introduced In House - Assigned to Finance + Appropriations 6/10/2020 House Committee on Finance Refer Unamended to Appropriations 6/11/2020 House Committee on Appropriations Refer Unamended to House Committee of the Whole 6/11/2020 House Second Reading Special Order - Laid Over Daily - No Amendments 6/12/2020 House Second Reading Special Order - Passed with Amendments - Floor 6/13/2020 House Third Reading Passed with Amendments - Floor 6/15/2020 Senate Considered House Amendments - Result was to Concur - Repass 6/19/2020 Signed by the President of the Senate 6/22/2020 Sent to the Governor 6/22/2020 Signed by the Speaker of the House 6/30/2020 Governor Signed |
Amendments: | Senate Journal, June 8 Senate Journal, June 8 House Journal, June 12 House Journal, June 12 House Journal, June 13 |
SB20-216 | Workers' Compensation For COVID-19 |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The bill provides that, for purposes of the "Workers' Compensation Act of Colorado", if an essential worker who works outside of the home contracts COVID-19, the contraction is:
An essential worker is considered to have contracted COVID-19 if the worker tests positive for the virus that causes COVID-19, is diagnosed with COVID-19 by a licensed physician, or has COVID-19 listed as the cause of death on the worker's death certificate.
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Status: | 6/2/2020 Introduced In Senate - Assigned to Finance 6/8/2020 Senate Committee on Finance Refer Amended to Appropriations 6/10/2020 Senate Committee on Appropriations Postpone Indefinitely |
Amendments: | Senate Journal, June 9 |
SCR20-001 | Repeal Property Tax Assessment Rates |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | Property tax in Colorado is generally equal to the actual value of property multiplied by an assessment rate, and the resulting assessed value is multiplied by each applicable local government's mill levy. The assessment rate for residential real property is established by the general assembly in accordance with a provision of the state constitution that is commonly known as the "Gallagher Amendment" and is limited by section 20 of article X of the state constitution (TABOR). Under the Gallagher Amendment, there are 2 relevant classes of property for the purposes of determining the residential assessment rate: residential property and nonresidential property. The assessment rate for most nonresidential property is fixed in the state constitution at 29%. The residential assessment rate was initially set at 21%, but the rate has been adjusted prior to each 2-year reassessment cycle to keep the percentage of aggregate statewide assessed value attributable to residential property the same as it was in the year immediately preceding the new reassessment cycle. Currently, the residential assessment rate is 7.15%. The concurrent resolution repeals the Gallagher Amendment so that the general assembly will no longer be required to establish the residential assessment rate based on the formula expressed in the Gallagher Amendment. The resolution also repeals the reference to the residential rate of 21%, which last applied in 1986 prior to the first adjustment required by the Gallagher Amendment. Finally, the resolution repeals the 29% assessment rate that applies for all nonresidential property, excluding producing mines and lands or leaseholds producing oil or gas.
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Status: | 6/1/2020 Introduced In Senate - Assigned to Finance 6/2/2020 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole 6/4/2020 Senate Second Reading Laid Over Daily - No Amendments 6/8/2020 Senate Second Reading Passed - No Amendments 6/9/2020 Senate Third Reading Passed - No Amendments 6/9/2020 Senate Third Reading Reconsidered - No Amendments 6/9/2020 Senate Third Reading Passed - No Amendments 6/9/2020 Introduced In House - Assigned to Appropriations 6/11/2020 House Committee on Appropriations Refer Unamended to House Committee of the Whole 6/11/2020 House Second Reading Special Order - Passed with Amendments - Committee 6/12/2020 House Third Reading Passed with Amendments - Floor 6/23/2020 Signed by the President of the Senate 6/23/2020 Signed by the Speaker of the House |
Amendments: | |