Section 1 of the bill amends the definition of "employer" for purposes of wage and hour laws to include an individual who owns or controls at least 25% of the ownership interest in an employer. Section 2 prohibits an employer from making a payroll deduction below a worker's applicable minimum wage. Section 3 allows the director of the division of labor standards and statistics (division) to waive the penalty for an employer's failure to pay claimed wages or compensation within 14 days after a written demand if certain specified conditions are met. Section 4 repeals language allowing a court to award an employer reasonable costs and attorney fees in a civil action for unpaid wages or compensation in certain circumstances. In such an action, the court may pursue all equitable relief to deter future violations and prevent unjust enrichment.

Current law limits the ability of the director of the division to adjudicate claims for nonpayment of wages or compensation to $7,500 or less. Section 5 increases this threshold over the years by increasing the amount to $13,000 for claims filed from July 1, 2026, through December 31, 2027, and in an amount specified by the director of the division to adjust for inflation beginning January 1, 2028. Section 5 also requires the division, in adjudicating wage claims, to determine whether a violation is willful. For each violation:

• The director shall publish on the division's website the names of all employers found to be in violation and whether the violation was willful; and
• If the violation is not remedied within 60 days after the division's finding that there was a violation, the division must notify all government bodies with the authority to deny, withdraw, or otherwise limit or impose remedial conditions on the employer's license, permit, registration, or other credential.

Additionally, the division may report an employer found to have violated a law related to wages and hours to any government body with authority to deny, withdraw, or otherwise limit or impose remedial conditions on a license, permit, registration, or other credential that the violating employer has or may seek. Section 5 also repeals language requiring the division to issue a determination on a wage complaint within 90 days. Section 6 requires an employer found to have misclassified an employee as a nonemployee to pay a fine in the following amounts, in addition to any other relief ordered:

• For a willful violation, $5,000;
• For a violation not remedied within 60 days after the division's finding, $10,000;
• For a second or subsequent willful violation within 5 years, $25,000; or
• For a second or subsequent willful violation not remedied within 60 days after the division's finding, $50,000.

The director of the division must adjust these fine amounts for inflation by January 1, 2028, and every other year thereafter.

Section 6 also decreases the amount of time the division must wait before paying an employee out of the wage theft enforcement fund from 6 months to 120 days.

Current law prohibits an employer from discriminating or retaliating against an employee for taking protection under wage and hour laws or the law related to the employment of minors. Section 7 expands this provision to specify additional protected behavior and expands the prohibition to include other persons in addition to employers. Section 7 also:

• Requires a fact finder to consider the time between an individual's exercise of a protected activity and an employer's adverse action when determining whether an employer has retaliated against the employee or worker;
• Specifies that any effort to use an individual's immigration status to negatively impact the wage and hour law rights, responsibilities, or proceedings of any employee or worker is an unlawful act of intimidation, threatening, coercion, discrimination, and retaliation; and
• Allows the division to order reasonable attorney fees and costs after investigating a discrimination or retaliation claim.
  (Note: This summary applies to this bill as introduced.)

The bill creates a new refundable tax credit only if at least one qualified film festival entity with a multi-decade operating history and a verifiable track record of attracting 100,000 or more in-person ticket sales and over 10,000 out-of-state and international attendees (global film festival) commences the relocation of the festival to Colorado by January 1, 2026. Upon relocation, for calendar years commencing on or after January 1, 2027, but before January 1, 2037, the maximum aggregate amount of refundable tax credits that any qualified global film festival entity is eligible to receive is $34 million and the maximum aggregate amount that all existing or small Colorado festival entities collectively may receive is $5 million. A film festival entity is allowed a tax credit for each tax year in which the film festival entity hosts a film festival in Colorado, and may be allowed an additional tax credit in the subsequent tax year with respect to any qualified expenditures incurred in the year the film festival entity hosted the film festival in Colorado.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

Under current law, a person engages in an unfair and unconscionable act or practice in violation of consumer protection laws (unfair act) if the person engages in price gouging during a declared disaster. The bill adds engaging in provides that a person engages in price gouging in the sale of necessities as an unfair act and creates a presumption that, certain goods or services if, after the governor declares a disaster emergency, the price of a necessity the good or service is increased by 10% or more above the average price that the necessity cost during the 90 days preceding the price increase, the price increase amounts to price gouging price at which a similar good or service was sold or offered for sale before the disaster began. The bill also defines "necessities" as goods or services that are necessary for the health, safety, and welfare of consumers or of the general public.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

The bill creates 2 income tax subtractions for income tax years commencing on or after January 1, 2027, but before January 1, 2038. The first subtraction is for an amount equal to state capital gains that are realized by a taxpayer during the taxable year for the conversion by an increment of at least 20% ownership to a qualified employee-owned business of a qualified business. The taxpayers that are eligible for this subtraction are the same taxpayers that would be eligible for the tax credit for conversion costs for employee business ownership.

The second subtraction is allowed to worker-owned cooperatives in an amount equal to the worker-owned cooperative's federal taxable income for the tax year not to exceed $1 million.

The bill also makes changes to the tax credit for conversion costs for employee business ownership (credit). Under current law, the credit is available through income tax year 2026. The bill extends the credit through income tax year 2037. The bill also specifies that the aggregate amount of credits that can be claimed for each income tax year commencing on or after January 1, 2026, but before January 1, 2032, is $3 million and that the aggregate amount of credits that can be claimed for each income tax year commencing on or after January 1, 2032, but before January 1, 2038, is $4 million. The percentage of conversion or expansion costs that are eligible to be claimed for the credit is currently 50%; however, the bill increases this percentage to 75% beginning in tax year 2026 while maintaining the existing dollar caps for the different methods of conversion.

Additionally, the bill revises several definitions to expand eligibility for the credit and allows for qualified support entities, which are nonprofit organizations that provide services to businesses that qualify under the credit to convert or expand to employee-ownership, to be eligible to receive the credit for up to 75% of the costs incurred for providing such support, including for staff salaries and benefits, marketing and outreach, and consulting and technical assistance not to exceed $167,000.

The bill makes conforming amendments to several of the credit's expanded definitions that are also applicable to the tax credit for new employee-owned businesses.

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

Beginning January 1, 2026, the bill requires a local government that adopts or substantially amends a building code to ensure that the building code meets or exceeds the accessibility standards in international building codes. The bill clarifies that adoption of the energy-efficient building codes does not constitute a substantial amendment to the building codes for purposes of the bill and that the accessibility standards adopted by a board of county commissioners cannot provide less protection than what is required by the federal "Americans with Disabilities Act of 1990". The bill exempts the accessibility standard requirements for one- and 2-family dwellings and townhomes that comply with the International Residential Code, as adopted by the International Code Council, or that comply with a local building code, which code's accessibility standards are equivalent to the accessibility standards in the International Residential Code.

The bill also requires the division of fire prevention and control within the department of public safety to ensure that, when certain building codes pertaining to public school and heath facilities are substantially amended, the codes meet or exceed accessibility standards in international building codes.

The bill requires the state housing board to ensure that, when the uniform construction and maintenance standards for hotels, motels, and multiple dwellings in jurisdictions with no local building code are substantially updated, the standards meet or exceed the accessibility standards in international building codes. The bill also requires the state housing board to ensure that, when the recommendations for uniform housing standards and building codes to the general assembly and local governments are substantially updated, the codes meet or exceed the accessibility standards in international building codes.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

Under current law, retail establishments are prohibited from providing plastic carryout bags at the point of sale, but may provide recycled paper carryout bags for a fee of at least 10 cents per bag. The bill repeals the requirement that retail establishments charge a fee for providing recycled paper carryout bags.

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

The bill prohibits a person from selling, offering for sale, manufacturing, or distributing cultivated meat (prohibition), which is defined as a food product produced from animal cells that are grown in a laboratory setting in a controlled environment. A person that violates the prohibition is subject to certain civil penalties and commits a petty offense. The bill also allows the department of public health and environment or a county or district public health agency to suspend or revoke the license of a retail food establishment that violates the prohibition.
(Note: This summary applies to this bill as introduced.)

The bill creates a process and establishes a public online forum for a member of the general assembly to publish drafts or titles of the bills that the member is considering introducing during the next legislative session. The bill allows each member to post multiple bill titles, drafts, or a combination of titles and drafts on the online forum and establishes a timeline for a member to publish up to 3 versions of each bill title or draft. The bill also requires each bill title or draft published to include a disclaimer stating that the bill is subject to change and may or may not be introduced based on the discretion of the prime sponsor. The web page on which the bill titles and drafts are published must be taken down on the day before the first day of the legislative session.
(Note: This summary applies to this bill as introduced.)

Section 2 of the bill:

• Prohibits a person from offering, displaying, or advertising pricing information for a good, service, or property unless the person discloses the maximum total (total price) of all amounts that a person may pay for the good, service, or property, not including a government charge or shipping charge (total price disclosure requirement);
• Prohibits a person from misrepresenting the nature and purpose of pricing information for a good, service, or property;
• Requires a person to disclose the nature and purpose of pricing information for a good, service, or property that is not part of the total price; and
• Prohibits a landlord from requiring a tenant to pay certain fees, charges, or amounts.

A person does not violate the total price disclosure requirement if the person does not use deceptive, unfair, and unconscionable acts or practices related to the pricing of goods, services, or property and if the person:

• Is a food and beverage service establishment that :

• includes a disclosure in the total price for a good or service the amount of any mandatory service charge and how the mandatory service charge is distributed; and
• Distributes any mandatory service charge exclusively to nonmanagerial employees in accordance with applicable laws; or
• Can demonstrate that the total price of services the person offers is indeterminate at the time of the offer and clearly and conspicuously discloses the factors that determine the total price, any mandatory fees associated with the transaction, and that the total price may vary;
• Can demonstrate that the person is governed by and compliant with applicable federal law , rule, or regulation regarding pricing transparency for the particular transaction at issue;
• Can demonstrate that any fees, costs, or amounts in addition to the total price are associated with real estate settlement services and are not broker commissions or fees; or
• Can demonstrate that the person is providing broadband internet access service and is compliant with specified federal law .

A person is exempt from the bill if the person can demonstrate compliance with federal law that regulates pricing transparency for the transaction at issue and that the federal law preempts state law. Additionally, the bill does not require a landlord or landlord's agent to include, in the required disclosure, the actual amount charged for utility services provided to a tenant's dwelling unit.

A violation of the above prohibitions and requirement (violation) constitutes a deceptive, unfair, and unconscionable act or practice.

Section 2 also, along with any other remedies available by law or in equity, allows a person aggrieved by a violation to bring a civil action and send a written demand for the violation. If a person declines to make full legal tender of all fees, charges, amounts, or damages demanded or refuses to cease charging the aggrieved person within 14 days after receiving the written demand, the person is liable for the greater of: actual damages plus 18% interest, compounded annually.

• 3 times the actual damages incurred; or
• At least $100 to no more than $1,000 per person per violation.

Current law prohibits a written rental agreement from including a provision requiring a tenant to pay a markup or fee for a service for which the landlord is billed by a third party. Section 3 changes that provision to prohibit Section 4 prohibits the inclusion of a provision in a written rental agreement that requires a tenant to pay a fee , charge, or amount that is a violation violates a requirement under section 2 of the bill .

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

Under current law, a landlord may initiate a no-fault eviction of a tenant if the tenant refuses to sign a new rental agreement with reasonable terms. The bill clarifies that, for purposes of determining whether a new rental agreement includes reasonable terms, a rent increase in the new rental agreement is reasonable if the landlord increases rent in view of fair market rent, as evidenced by the rental amount of comparable properties.

Also under current law, a landlord is prohibited from increasing a tenant's rent in a discriminatory, retaliatory, or unconscionable manner. The bill clarifies that a rent increase is not discriminatory, retaliatory, or unconscionable if the landlord provides evidence showing that the rent increase is in line with fair market rent, as evidenced by the rental amount of comparable properties.

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

The bill requires the water quality control commission, on or before January 1, 2027, to issue written guidance specific to the development of the daily maximum amount of a pollutant from all sources that is allowed to enter state waters so that an applicable water quality standard is met (total maximum daily load). The bill also requires the division of administration in the department of public health and environment, on and after January 1, 2028, to determine a total maximum daily load for state waters using credible data.
(Note: This summary applies to this bill as introduced.)

The bill prohibits:

• Engaging in commercial insect production for human consumption;
• Selling or offering to sell insect products derived from commercial insect production; and
• Transporting insect products with the intention of selling or offering to sell the insect products for human consumption.

An existing business may continue to produce the same quantity and type of insect products made on the effective date of the bill but may not expand production.

District attorneys may enforce the bill, and the commissioner of agriculture may refer suspected violations to the local district attorney. A person may bring a civil action against a person that violates the bill. In the civil action, the court may award to a prevailing plaintiff actual damages, costs of litigation, reasonable attorney fees, and any other relief the court deems appropriate.

A person that violates these provisions commits a civil infraction, punishable by a fine of not less than $1,000 nor more than $5,000 per day of violation.

The bill amends the misbranding law to require food that contains insects or insect parts to be labeled with the words "contains insects".

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

The bill allows a probation officer or employee to provide personal information about an individual to federal immigration authorities if the individual is on probation for certain violent felony offenses.

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

A retail delivery is a retail sale of tangible personal property that is subject to state sales tax by a retailer for delivery by a motor vehicle to the purchaser at any location in the state. As authorized by current law, retail delivery fees are imposed on each retail delivery by the:

• State;
• Community access enterprise;
• Clean fleet enterprise;
• Statewide bridge and tunnel enterprise;
• Clean transit enterprise; and
• Nonattainment area air pollution mitigation enterprise.

Effective 90 days after the final adjournment of the general assembly in 2025, the bill eliminates the retail delivery fees.

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

The bill requires the department of public health and environment (department), to the extent that funding is available as part of the department's green business network, to:

• Provide annual training that includes food waste prevention and reduction strategies;
• Develop a food waste reduction guidance document (document);
• Place the document on the department's public website; and
• Update the document at least annually.

The bill suggests means by which retail food establishments may donate or resell safe food.

The bill states that, on and after January 1, 2026, grocery stores are encouraged to:

• Clearly display the ingredients of items of prepared food; and
• Use "best if used or frozen by" dates rather than "sell by" dates upon prepared items of food.

Current law provides civil and criminal immunity to a farmer, retail food establishment, correctional facility, school district, hospital, or processor, distributor, wholesaler, or retailer of food that donates items of food to a nonprofit organization for use or distribution in providing assistance to individuals in need. The bill extends this immunity to apply to:

• Faith-based organizations that donate food; and
• Food donations to faith-based organizations and individuals.

The bill also clarifies that the immunity from liability applies regardless of whether the donated food is alleged to have caused illness or death.

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

Current law allows a local government to establish local minimum wages in excess of the statewide minimum wage established in the state constitution. A local government that enacts a minimum wage must provide a tip offset for tipped employees in an amount equal to the tip offset amount described in the state constitution, which is $3.02.

The bill requires a local government that has enacted a code or an ordinance imposing a minimum wage that exceeds the state minimum wage to enact another code or ordinance on or before September 1, 2025, that:

• Imposes a tip offset for food and beverage employees in an amount that equals the amount by which the local minimum wage exceeds the state minimum wage, plus $3.02; and
• Takes effect on or before October 1, 2025.

After September 1, 2025, and until October 1, 2026, a local government that enacts a code or an ordinance that imposes a minimum wage in an amount that exceeds the amount of the state minimum wage must also enact a code or an ordinance that imposes a tip offset in an amount that equals the amount by which the local minimum wage exceeds the state minimum wage, plus $3.02.

On and after October 1, 2026, a local government may enact a code or an ordinance that increases or decreases the amount of the local tip offset; except that a local government may not enact a code or an ordinance that:

• Decreases the amount of the tip offset to an amount less than $3.02;
• Decreases the amount of the tip offset by more than 50 cents in any 12-month period; or
• Increases the amount of the tip offset by an amount that would allow an employee to be paid a wage that is less than the state minimum wage, minus $3.02.
  (Note: This summary applies to this bill as introduced.)

Current law prohibits a person licensed to sell alcohol beverages at the retail level (licensee) from selling, serving, or distributing malt, vinous, or spirituous liquors between 2 a.m. and 7 a.m. The bill allows a licensee to allow customers to consume malt, vinous, or spirituous liquors from 2 a.m. to 3 a.m. on the licensed premises if the licensee:

• Stops selling malt, vinous, or spiritous liquors and closes out all open charges no later than 2:30 a.m.; and
• Removes all purchased malt, vinous, or spirituous liquors from the consumption area of the licensed premises no later than 3 a.m.

The bill only applies to a licensee if the county, city and county, or municipality that the licensee is operating within adopts a law opting into the application of the bill to their jurisdiction. The local law may be more strict than the bill.

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

The bill requires a gun show promoter to prepare a security plan and submit the security plan to each local law enforcement agency with jurisdiction over the gun show. The bill places certain requirements on a gun show promoter, including requiring the promoter to:

• Have liability insurance for the gun show;
• Implement security measures at the gun show;
• Prohibit persons under 21 years of age from entering the gun show unless the person is accompanied by a parent, grandparent, or guardian;
• For each customer who leaves with a purchased firearm, verify that each firearm sold at a gun show is delivered in compliance with the required the 3-day waiting period; and
• Post certain notices at the gun show.

Violating any of these provisions is unlawful gun show management, which is a class 2 misdemeanor; except that a second or subsequent offense is a class 1 misdemeanor and, in addition to a criminal penalty, the promoter is prohibited from acting as a gun show promoter for 5 years.

The bill prohibits a person from participating in a gun show as a gun show vendor if the person is not a federal firearms licencee, does not hold a valid state firearms dealer permit, has been convicted of a second offense of unlawful gun show vendor activity as described in the bill, or has not completed a gun show certification for the gun show promoter as required in the bill. Unlawful participation in a gun show as a gun show vendor is a class 2 misdemeanor; except that a second or subsequent offense is a class 1 misdemeanor.

Before participating in a gun show, a gun show vendor is required to certify to the gun show promoter that the vendor satisfies the requirements to be a gun show vendor and will comply with federal, state, and local laws while participating in the gun show.

While participating in a gun show, a gun show vendor shall display copies of the vendor's federal firearms license and state firearms dealer permit, keep firearms unloaded and securely affixed to the vendor's countertop or wall, secure ammunition in an enclosed display case or behind the vendor's counter or other customer access prevention device, and include with each sold firearm written information describing secure storage and lost or stolen firearm reporting requirements in state law. Unlawful gun show vendor activity is a class 2 misdemeanor; except that a second or subsequent offense is a class 1 misdemeanor and the person is prohibited from participating as a vendor at a gun show.

The bill maintains the requirement in existing law that a gun show vendor conduct a background check for each firearm transfer at a gun show.

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

The bill enacts the "Swipe Fee Fairness and Consumer Safeguards Act" (act), which prohibits a payment card network from:

• Fixing or conspiring to fix an interchange fee with, or on behalf of, a covered credit card issuer or another payment card network;
• Establishing, putting forward, or implementing a fee schedule that the payment card network knows, or reasonably should know, has been used by a covered credit card issuer other than the payment card network to determine the amount of an interchange fee charged or received by the covered credit card issuer in the current or previous calendar year;
• Establishing, charging, or putting forward on a fee schedule an interchange fee if the fee includes a percentage multiplied by the amount of a transaction and the fee does not exclude any amount attributable to a tax or gratuity on the transaction, or increasing fees in an attempt to or in a manner that would circumvent such interchange fee prohibition;
• Requiring a merchant that accepts credit cards that are enabled for processing over the payment card network to accept all credit cards issued by a covered credit card issuer that are enabled for processing over the payment card network;
• Distributing, publishing, or otherwise using data from an electronic payment transaction, except in certain circumstances;
• Charging a fee to a consumer or merchant related to a disputed credit card transaction until the dispute has been resolved and the consumer or merchant has been provided written notice of the determination; or
• Imposing a penalty on a merchant for setting prices in a manner that complies with state and federal law.

The bill prohibits a payment card network from establishing, putting forward, or implementing a fee schedule that the payment card network knows or reasonably should know has been used by one or more issuers other than the payment card network to determine the amount of an interchange fee received or charged in respect to a charitable contribution, unless the interchange fee does not exceed:

• 0.2% of the amount of a charitable contribution made by means of a debit card; or
• 0.3% of the amount of a charitable contribution made by means of a credit card.

If a payment card network violates the act, a merchant, consumer, or other individual or entity that is injured as a result may bring a civil action. A payment card network that is found to have violated the act as a result of a civil action other than a certified class action is liable in an amount equal to the sum of:

• The greater of:
• The amount of actual damages sustained plus interest; or
• $500; or
• 3 times the amount of actual damages sustained if the payment card network engaged in bad faith conduct; plus
• The costs of the action plus reasonable attorney fees.

If a payment card network is found liable in a certified class action, a successful plaintiff may recover actual damages, injunctive relief allowed by law, and reasonable attorney fees and costs.

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

The bill requires employers to implement protections for workers who are exposed to extreme hot and cold temperatures at the worksite, including temperature mitigation measures, rest breaks, and temperature-related injury and illness prevention plans.

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

The bill creates a reciprocal licensing and permitting system for the operation of food trucks within the jurisdictions of local governments in the state. The bill requires a local government to grant the owner or operator of a food truck a reciprocal business license, reciprocal health department permit, and reciprocal fire safety permit (reciprocal license and reciprocal permits), which reciprocal license and reciprocal permits allow the owner or operator of a food truck to operate within the local government's jurisdiction, if the owner or operator of a food truck:

• Has an active business license from another local government;
• Has an active health department permit from another local government;
• Has an active fire safety permit from another local government; and
• Pays applicable application and licensing and permitting fees.

A local government must review an application for the reciprocal license and reciprocal permits within 14 calendar days after receiving the application and decide whether to approve or deny the application. The local government may deny the application under certain circumstances. The local government may collect an application fee and charge reduced licensing and permitting fees for granting the reciprocal license and reciprocal permits.

The bill prohibits the governing body of a local government from adopting an ordinance, resolution, regulation, zoning code, or other code that:

• Prohibits the operation of a food truck in a zone in which a food establishment is considered a permitted or conditional use;
• Restricts the total number of days a food truck may be operated within the local government's jurisdiction during a calendar year; or
• Prohibits the operation of a food truck within a certain distance of another food establishment, unless the specified distance is less than 50 feet.
  (Note: This summary applies to this bill as introduced.)

The bill eliminates the requirement for a second election to negotiate a union security agreement clause in the collective bargaining process.

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

The bill authorizes the state treasurer to invest up to $50 million of state money in bonds that may have below-market interest rates that are issued by a quasi-governmental entity if the proceeds of the bonds are used for the creation or financing of new affordable, income-restricted for-sale housing that otherwise would not be created made available at similar rates and terms without the state's investment. The housing must remain affordable long-term and be available to borrowers earning no more than 140% of the statewide area median income. The bonds may have a term of up to 45 years and must have at least two credit ratings at or above A- or A3 or its equivalent from a nationally recognized rating organization. Money from redemption principal proceeds of such bonds may must be reinvested by the state treasurer for the same purpose. The quasi-governmental authority issuing the bonds shall provide an annual report to the treasurer and the general assembly containing information about housing created with bond proceeds.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

Legislative Oversight Committee Concerning Tax Policy. The bill adjusts several tax expenditures as follows:

• Section 1 of the bill disallows the income tax credit for unsalable alcohol after December 31, 2025, and repeals the credit on December 31, 2030;
• Currently, a taxpayer is allowed to deduct up to 2% of the taxable gallons of fuel removed from a fuel terminal to account for fuel that is lost in transit. Section 2 changes the allowance to 1% starting January 1, 2026.
• Currently, for income tax years commencing before January 1, 2025, a purchaser who installs an energy storage system in a residential dwelling may claim an income tax credit in an amount equal to 10% of the purchase price paid by the purchaser for the energy storage system. Section 3 extends the credit to include subsequent income tax years commencing before January 1, 2027, and extends the repeal of the credit from January 1, 2028, to January 1, 2030.
• Currently, the reducing emissions from lawn equipment income tax credit is available until the tax year beginning January 1, 2027, and the department of revenue is required to issue a report on the credit for each income tax year from January 1, 2025, through January 1, 2028. Section 4 extends the credit until the tax year beginning January 1, 2029, extends the reporting requirement through January 1, 2030, and extends the repeal date of the credit from December 31, 2033, to December 31, 2035.
• By amending a definition of "agricultural compounds" that is incorporated into the definition of "wholesale sale" used for purposes of the sales and use tax statutes, section 5 exempts from sales and use tax soil conditioners, plant amendments, plant growth regulators, mulches, compost, soil used for aboveground production of agricultural commodities, manure, fish for non-stocking purposes, fish embryos, and fish eggs beginning January 1, 2026;
• Section 6 states that the purpose of the insolvency assessments paid insurance premium tax credit is to offset the cost for an insurer paying required assessments into the life and health insurance protection association and that the credit's effectiveness is measured by how many eligible insurers claim the credit and the amount claimed relative to payments into the life and health insurance protection association;
• Sections 7 and 8 state that the purpose of the state refund income tax deduction is to avoid re-taxing a taxpayer's state income tax refund when a state refund is required to be included as income on the taxpayer's federal return pursuant to the internal revenue code and that the effectiveness of the deduction is measured by the number of taxpayers claiming the deduction and the total amount of state refunds claimed as deductions from Colorado taxable income;
• Section 9 states that the purpose of the dyed special fuels and off-road fuel tax excise tax exemption is to entirely exclude dyed diesel or kerosene from the special fuels excise tax where the dyed fuel is used for specified off-road purposes or by governmental entities and that the effectiveness of the exemption is measured by the number of taxpayers claiming the exemption and the amount of tax that would have been paid without the exemption;
• Section 10 states that the purpose of the off-road fuel use refund is to compensate taxpayers who buy and pay the tax on otherwise taxable fuels for the purpose of using the fuels for specified non-taxable purposes under federal law and that the effectiveness of the refund is measured by the number of taxpayers claiming a refund and the amount of tax that was already collected and is refunded; and
• Section 11 states that the purpose of the wholesale sales exemption from sales tax is to ensure that sales tax is levied and collected only on a final end sale to a retail consumer and not on wholesale sales and that the effectiveness of the wholesale exemption from sales tax is measured by the number of taxpayers claiming the wholesale exemption from tax and the amount of tax liability not paid.
  (Note: This summary applies to this bill as introduced.)

On and after the effective date of the bill, the bill prohibits the state and local licensing authorities (licensing authorities) from issuing a new liquor-licensed drugstore license (license). Licensing authorities may continue to renew existing licenses.

A person holding a license (licensee) is prohibited from changing the location of, merging, selling, converting, or transferring a license; except that a licensee that holds a license that was issued to an independent pharmacy before January 1, 2025, shall not, on or after the effective date of the bill, change the location of or merge or convert the license but may change the location of or sell or transfer the license to another licensee that is an independent pharmacy that holds a license or to a person that does not already have a license.

The bill prohibits an owner, part owner, shareholder, or person interested directly or indirectly in a liquor-licensed drugstore from having an interest in more than 8 licenses.

Sections 3 through 7 of the bill make conforming amendments to account for the new restrictions on the license.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

In 2006, the general assembly passed Senate Bill 06-090, which:

• Prohibited a local government from passing any ordinance or policy that would prohibit a police officer, local official, or local government employee from cooperating with federal officials with regard to the immigration status of a person within the state;
• Required a peace officer who has probable cause to believe that a person is not legally present in the United States to report the person to the federal immigration and customs enforcement office;
• Required each local government to provide notice to peace officers of the duty to report and to provide written confirmation of the notice and reporting statistics to the general assembly; and
• Prohibited a local government that violates this provision from receiving any grants administered by the department of local affairs.

Senate Bill 06-090 was repealed in 2013. The bill recreates and reenacts Senate Bill 06-090.

Current law prohibits:

• A person from being arrested while the person is present at a courthouse, or while going to, attending, or coming from a court proceeding, and provides remedies for a violation;
• A probation officer or probation department employee from providing personal information about an individual to federal immigration authorities; and
• State and local governmental entities from contracting with a private entity for immigration detention services or entering into agreements for immigration detention services.

The bill repeals each of these laws.

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

The bill makes the following changes to the "Colorado Open Records Act" (CORA):

• Excludes from the definition of a "public record" a written document or electronic record that is produced by a device or application that is used to assist an individual with a disability or individuals with a language barrier to facilitate communication if the written document or electronic record has been produced to facilitate communication in lieu of verbal communication;
• Changes the reasonable time to respond to a CORA request, except for requests from a mass medium or a newsperson, from 3 working days to 5 working days and changes the extension of time for the response period if extenuating circumstances exist from not exceeding 7 additional days to not exceeding 10 additional days;
• Adds an extenuating circumstance that allows for an extension of the response period when the custodian is not scheduled to work within the response period;
• Requires public entities to post any rules or policies adopted pursuant to CORA, including, if the public entity has one, the public entity's records retention policy, and to post information for members of the public regarding how to make a public records request;
• If public records are in the sole and exclusive custody and control of someone who is not scheduled to work within the response period, requires a custodian to provide all other available responsive public records within the response period and notify the requester of the earliest date on which the person is expected to be available or that the person is not expected to return to work. The requester may make a subsequent request for additional responsive records, if any, on or after the date the custodian provides.
• Allows a custodian, subject to certain exceptions, to determine that a request is made for the direct solicitation of business for pecuniary gain, requires the custodian to provide written notice of the determination to the requester, allows the custodian a 30-day response period for such a request, permits the requester to submit a signed statement affirming that the request is not for the direct solicitation of business for pecuniary gain which the custodian must consider in making their determination, permits the requester to appeal the determination that the request is made for the direct solicitation of business for pecuniary gain to the district court, and allows a custodian to charge the requester for the reasonable cost of directly responding to the request notwithstanding the allowance for the first hour of research and retrieval to otherwise be free of charge and notwithstanding the statutory cap on fees, which otherwise would apply;
• In addition to the prohibition on disclosing public elementary or secondary school students' addresses and telephone numbers, prohibits disclosure of any other information of such a student that could be used by a person to directly contact, address, or send a message to the student through any means or method;
• Clarifies that if a custodian imposes any requirements concerning the prepayment of fees or the payment of fees in connection with a request for inspection of public records, the requirements must be in accordance with the custodian's adopted rules or written policies and must not be inconsistent with the provisions of CORA;
• Allows a requester to ask a custodian for a reasonable break-down of costs that comprises the fee charged for the research and retrieval of the requested public records;
• Modifies the requirement that, if a custodian of records for a public entity allows members of the public to pay for any other service or product provided by the custodian with a credit card or electronic payment, then the custodian must allow a requester of a public record to pay any fee or deposit associated with the request with a credit card or electronic payment, to instead require that the custodian allow for payment in this manner if the public entity allows members of the public to pay for any other service or product provided by the public entity; and
• Allows a custodian to treat a CORA request made within 14 calendar days of another CORA request for information pertaining to facially similar content made by the same person as one request for purposes of calculating the fee that the custodian may charge the requester for research and retrieval of responsive public records.
  (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Under current law, a licensed manufacturer of spirituous liquor (manufacturer) may conduct tastings of the manufacturer's own spirituous liquors at the manufacturer's licensed premises or at one other approved sales room location. The bill authorizes the manufacturer to also conduct tastings:

• Of other alcohol beverages acquired from a wholesaler licensed in the state; and
• At up to 5 approved sales room locations.
  (Note: This summary applies to this bill as introduced.)

No later than January 1, 2026, the bill requires the department of human services to submit an application to the United States department of agriculture food and nutrition service to implement a restaurant meals program that allows eligible supplemental nutrition assistance program recipients to purchase hot or prepared foods at participating restaurants.

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