State Bill Colorado

Amendments for HB25-1080

House Journal, February 19
54 HB25-1080 be amended as follows, and as so amended, be referred to
55 the Committee on Finance with favorable
56 recommendation:
1 Amend printed bill, strike everything below the enacting clause and
2 substitute:
3
4 "SECTION 1. In Colorado Revised Statutes, add 39-3-139 as
5 follows:
6 39-3-139. Property tax relief for communication services
7 deployment - legislative declaration - definitions. (1) THE GENERAL
8 ASSEMBLY FINDS AND DECLARES THAT:
9 (a) THE INTENDED PURPOSE OF THE TAX RELIEF CREATED IN THIS
10 SECTION IS TO ENCOURAGE THE DEPLOYMENT OF COMMUNICATION
11 SERVICES INFRASTRUCTURE THROUGHOUT THE STATE, PARTICULARLY IN
12 RURAL AND UNSERVED AREAS, AND TO CREATE INCENTIVES FOR
13 INVESTMENTS IN NEW COMMUNICATION SERVICES INFRASTRUCTURE IN
14 ADDITION TO INCENTIVES ALREADY CREATED BY OTHER STATE OR
15 FEDERAL LAW;
16 (b) FINANCIAL INCENTIVES IN THE FORM OF TAX RELIEF ARE
17 NECESSARY TO ATTRACT INVESTMENT AND FREE UP RESOURCES FOR
18 COMMUNICATION SERVICES DEPLOYMENT, PARTICULARLY IN AREAS THAT
19 HAVE BEEN DESIGNATED AS UNSERVED. THE INCENTIVES CAN BE
20 PARTICULARLY EFFECTIVE WHEN OFFERED AT THE LOCAL LEVEL BY
21 COUNTIES THAT HAVE THE AUTHORITY TO APPROVE THE RELIEF BASED ON
22 SPECIFIC CRITERIA.
23 (c) PROVIDING TAX RELIEF STIMULATES ECONOMIC DEVELOPMENT
24 IN THE STATE AND SUPPORTS THE EXPANSION OF ESSENTIAL
25 COMMUNICATION SERVICES TO UNSERVED AREAS; AND
26 (d) WIRELESS TELECOMMUNICATIONS TECHNOLOGIES, WHILE
27 SEEMINGLY INDEPENDENT, CRITICALLY RELY ON FORMS OF BROADBAND
28 LIKE FIBER AND LANDLINE NETWORKS FOR ESSENTIAL FUNCTIONS, SUCH AS
29 BACKHAUL, WHICH CONNECTS CELL TOWERS TO THE INTERNET BACKBONE
30 AND WHICH IS OFTEN PERFORMED BY NONWIRELESS PROVIDERS.
31 THEREFORE, THE POLICIES THAT IMPACT BROADBAND INFRASTRUCTURE
32 MUST CONSIDER THE INTERCONNECTEDNESS OF ALL TECHNOLOGIES,
33 INCLUDING THE DEPENDENCE OF WIRELESS TELECOMMUNICATIONS ON THE
34 BROADER ECOSYSTEM, TO ENSURE EFFECTIVE AND COMPREHENSIVE
35 WIRELESS AND BROADBAND ACCESS FOR ALL COLORADANS.
36 (2) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
37 REQUIRES:
38 (a) "COUNTY" MEANS A COUNTY OR A CITY AND COUNTY.
39 (b) (I) "QUALIFIED COMMUNICATION SERVICES PROPERTY
40 FACILITY" MEANS ANY FACILITY, INFRASTRUCTURE, EQUIPMENT, OR OTHER
41 REAL OR PERSONAL PROPERTY USED IN THE PROVISION OF WIRELESS
42 TELECOMMUNICATIONS SERVICE AND FIXED BROADBAND OR MOBILE
43 BROADBAND INTERNET ACCESS SERVICE, AS DEFINED BY THE FEDERAL
44 COMMUNICATIONS COMMISSION, AND INCLUDES, BUT IS NOT LIMITED TO:
45 (A) ASYNCHRONOUS TRANSFER MODE SWITCHES;
46 (B) DIGITAL SUBSCRIBER LINE ACCESS MULTIPLEXERS;
47 (C) ROUTERS;
48 (D) SERVERS;
49 (E) MULTIPLEXERS;
50 (F) FIBER OPTICS; AND
51 (G) ANY RELATED EQUIPMENT.
52 (II) "QUALIFIED COMMUNICATION SERVICES PROPERTY FACILITY"
53 INCLUDES ANY FACILITY INFRASTRUCTURE OR EQUIPMENT USED TO
54 PROVIDE WIRELESS TELECOMMUNICATIONS SERVICE, INCLUDING, BUT NOT
55 LIMITED TO, MACRO CELL TOWERS AND MICROCELL TOWERS.
56
1 (c) "UNSERVED AREA" MEANS A GEOGRAPHIC AREA IN WHICH
2 BROADBAND INTERNET ACCESS SERVICE IS NOT AVAILABLE FROM ANY
3 PROVIDER AT SPEEDS MEETING OR EXCEEDING THE MINIMUM BROADBAND
4 BENCHMARKS ESTABLISHED BY THE FEDERAL COMMUNICATIONS
5 COMMISSION FOR FIXED BROADBAND AND MOBILE BROADBAND. A COUNTY
6 MAY DETERMINE WHETHER AN AREA IS UNSERVED BY REFERENCE TO THE
7 MOST RECENTLY AVAILABLE FEDERAL COMMUNICATIONS COMMISSION
8 BROADBAND COVERAGE MAPS.
9 (d) "WIRELESS TELECOMMUNICATIONS SERVICE" MEANS
10 COMMERCIAL MOBILE RADIO SERVICE, AS DEFINED IN 47 CFR 20.3.
11 (3) (a) NOTWITHSTANDING ANY LAW TO THE CONTRARY, A
12 COUNTY MAY NEGOTIATE AN INCENTIVE PAYMENT OR CREDIT WITH A
13 TAXPAYER THAT ESTABLISHES OR EXPANDS A QUALIFIED COMMUNICATION
14 SERVICES PROPERTY FACILITY IN THE COUNTY IF THE FACILITY SERVES AN
15 UNSERVED AREA.
16 (b) THE BURDEN IS ON A TAXPAYER SEEKING TAX RELIEF TO
17 DEMONSTRATE, TO THE SATISFACTION OF THE COUNTY, THAT THE AREA TO
18 BE SERVED BY THE PROPOSED INVESTMENT IS AN UNSERVED AREA. THE
19 TAXPAYER MAY RELY ON THE MOST RECENTLY AVAILABLE FEDERAL
20 COMMUNICATIONS COMMISSION COVERAGE MAPS TO MAKE THE
21 DETERMINATION.
22 (c) A COUNTY SHALL NOT NEGOTIATE AN INCENTIVE PAYMENT OR
23 CREDIT THAT EXCEEDS THE AMOUNT OF THE TAXES LEVIED BY THE
24 COUNTY UPON THE TAXABLE REAL PROPERTY OR BUSINESS PERSONAL
25 PROPERTY LOCATED AT OR WITHIN THE QUALIFIED COMMUNICATION
26 SERVICES PROPERTY FACILITY FOR THE CURRENT PROPERTY TAX YEAR.
27 (4) A COUNTY SHALL EXERCISE THE AUTHORITY GRANTED UNDER
28 THIS SECTION IN A NONDISCRIMINATORY AND COMPETITIVELY NEUTRAL
29 MANNER.
30 (5) A COUNTY THAT NEGOTIATES AN AGREEMENT PURSUANT TO
31 THIS SECTION SHALL INFORM ANY MUNICIPALITY, SPECIAL DISTRICT AS
32 DEFINED IN SECTION 32-1-103, AND SCHOOL DISTRICT IN WHICH THE
33 QUALIFIED COMMUNICATION SERVICES PROPERTY FACILITY WILL BE
34 ESTABLISHED OR EXPANDED OF THE NEGOTIATIONS WITH THE TAXPAYER.
35 (6) A COUNTY MAY ADJUST THE AMOUNT OF ITS TAX LEVY
36 AUTHORIZED PURSUANT TO SECTION 29-1-301 OR PURSUANT TO A COUNTY
37 HOME RULE CHARTER, WHICHEVER IS APPLICABLE, BY AN ADDITIONAL
38 AMOUNT THAT DOES NOT EXCEED THE TOTAL AMOUNT OF ANNUAL
39 INCENTIVE PAYMENTS OR CREDITS THAT THE COUNTY MAKES.
40 SECTION 2. In Colorado Revised Statutes, add 32-1-1703 as
41 follows:
42 32-1-1703. Property tax relief for communication services
43 deployment - legislative declaration - definitions. (1) THE GENERAL
44 ASSEMBLY FINDS AND DECLARES THAT:
45 (a) THE INTENDED PURPOSE OF THE TAX RELIEF CREATED IN THIS
46 SECTION IS TO ENCOURAGE THE DEPLOYMENT OF COMMUNICATION
47 SERVICES INFRASTRUCTURE THROUGHOUT THE STATE, PARTICULARLY IN
48 RURAL AND UNSERVED AREAS, AND TO CREATE INCENTIVES FOR
49 INVESTMENTS IN NEW COMMUNICATION SERVICES INFRASTRUCTURE IN
50 ADDITION TO INCENTIVES ALREADY CREATED BY OTHER STATE OR
51 FEDERAL LAW;
52 (b) FINANCIAL INCENTIVES IN THE FORM OF TAX RELIEF ARE
53 NECESSARY TO ATTRACT INVESTMENT AND FREE UP RESOURCES FOR
54 COMMUNICATION SERVICES DEPLOYMENT, PARTICULARLY IN AREAS THAT
1 HAVE BEEN DESIGNATED AS UNSERVED. THE INCENTIVES CAN BE
2 PARTICULARLY EFFECTIVE WHEN OFFERED AT THE LOCAL LEVEL BY
3 SPECIAL DISTRICTS THAT HAVE THE AUTHORITY TO APPROVE THE RELIEF
4 BASED ON SPECIFIC CRITERIA.
5 (c) PROVIDING TAX RELIEF STIMULATES ECONOMIC DEVELOPMENT
6 IN THE STATE AND SUPPORTS THE EXPANSION OF ESSENTIAL
7 COMMUNICATION SERVICES TO UNSERVED AREAS; AND
8 (d) WIRELESS TELECOMMUNICATIONS TECHNOLOGIES, WHILE
9 SEEMINGLY INDEPENDENT, CRITICALLY RELY ON FORMS OF BROADBAND
10 LIKE FIBER AND LANDLINE NETWORKS FOR ESSENTIAL FUNCTIONS, SUCH AS
11 BACKHAUL, WHICH CONNECTS CELL TOWERS TO THE INTERNET BACKBONE
12 AND WHICH IS OFTEN PERFORMED BY NONWIRELESS PROVIDERS.
13 THEREFORE, THE POLICIES THAT IMPACT BROADBAND INFRASTRUCTURE
14 MUST CONSIDER THE INTERCONNECTEDNESS OF ALL TECHNOLOGIES,
15 INCLUDING THE DEPENDENCE OF WIRELESS TELECOMMUNICATIONS ON THE
16 BROADER ECOSYSTEM, TO ENSURE EFFECTIVE AND COMPREHENSIVE
17 WIRELESS AND BROADBAND ACCESS FOR ALL COLORADANS.
18 (2) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
19 REQUIRES:
20 (a) "QUALIFIED COMMUNICATION SERVICES PROPERTY FACILITY"
21 HAS THE MEANING SET FORTH IN SECTION 39-3-139 (2)(b).
22 (b) "UNSERVED AREA" HAS THE MEANING SET FORTH IN SECTION
23 39-3-139 (2)(c).
24 (c) "WIRELESS TELECOMMUNICATIONS SERVICE" MEANS
25 COMMERCIAL MOBILE RADIO SERVICE, AS DEFINED IN 47 CFR 20.3.
26 (3) (a) NOTWITHSTANDING ANY LAW TO THE CONTRARY, A SPECIAL
27 DISTRICT MAY NEGOTIATE AN INCENTIVE PAYMENT OR CREDIT WITH A
28 TAXPAYER THAT ESTABLISHES OR EXPANDS A QUALIFIED COMMUNICATION
29 SERVICES PROPERTY FACILITY IN THE SPECIAL DISTRICT IF THE FACILITY
30 SERVES AN UNSERVED AREA.
31 (b) THE BURDEN IS ON A TAXPAYER SEEKING TAX RELIEF TO
32 DEMONSTRATE, TO THE SATISFACTION OF THE SPECIAL DISTRICT, THAT THE
33 AREA TO BE SERVED BY THE PROPOSED INVESTMENT IS AN UNSERVED
34 AREA. THE TAXPAYER MAY RELY ON THE MOST RECENTLY AVAILABLE
35 FEDERAL COMMUNICATIONS COMMISSION COVERAGE MAPS TO MAKE THE
36 DETERMINATION.
37 (c) A SPECIAL DISTRICT SHALL NOT NEGOTIATE AN INCENTIVE
38 PAYMENT OR CREDIT THAT EXCEEDS THE AMOUNT OF THE TAXES LEVIED
39 BY THE SPECIAL DISTRICT UPON THE TAXABLE REAL PROPERTY OR
40 BUSINESS PERSONAL PROPERTY LOCATED AT OR WITHIN THE QUALIFIED
41 COMMUNICATION SERVICES PROPERTY FACILITY FOR THE CURRENT
42 PROPERTY TAX YEAR.
43 (4) A SPECIAL DISTRICT SHALL EXERCISE THE AUTHORITY GRANTED
44 UNDER THIS SECTION IN A NONDISCRIMINATORY AND COMPETITIVELY
45 NEUTRAL MANNER.
46 (5) A SPECIAL DISTRICT THAT NEGOTIATES AN AGREEMENT
47 PURSUANT TO THIS SECTION SHALL INFORM ANY MUNICIPALITY AND
48 COUNTY IN WHICH THE QUALIFIED COMMUNICATION SERVICES PROPERTY
49 FACILITY WILL BE ESTABLISHED OR EXPANDED OF THE NEGOTIATIONS WITH
50 THE TAXPAYER.
51 (6) A SPECIAL DISTRICT MAY ADJUST THE AMOUNT OF ITS TAX
52 LEVY AUTHORIZED PURSUANT TO SECTION 29-1-301 BY AN ADDITIONAL
53 AMOUNT THAT DOES NOT EXCEED THE TOTAL AMOUNT OF ANNUAL
54 INCENTIVE PAYMENTS OR CREDITS THAT THE SPECIAL DISTRICT MAKES.
55 SECTION 3. In Colorado Revised Statutes, add 22-40-111 as
56 follows:
1 22-40-111. Property tax relief for communication services
2 deployment - legislative declaration - definitions. (1) THE GENERAL
3 ASSEMBLY FINDS AND DECLARES THAT:
4 (a) THE INTENDED PURPOSE OF THE TAX RELIEF CREATED IN THIS
5 SECTION IS TO ENCOURAGE THE DEPLOYMENT OF COMMUNICATION
6 SERVICES INFRASTRUCTURE THROUGHOUT THE STATE, PARTICULARLY IN
7 RURAL AND UNSERVED AREAS, AND TO CREATE INCENTIVES FOR
8 INVESTMENTS IN NEW COMMUNICATION SERVICES INFRASTRUCTURE IN
9 ADDITION TO INCENTIVES ALREADY CREATED BY OTHER STATE OR
10 FEDERAL LAW;
11 (b) FINANCIAL INCENTIVES IN THE FORM OF TAX RELIEF ARE
12 NECESSARY TO ATTRACT INVESTMENT AND FREE UP RESOURCES FOR
13 COMMUNICATION SERVICES DEPLOYMENT, PARTICULARLY IN AREAS THAT
14 HAVE BEEN DESIGNATED AS UNSERVED. THE INCENTIVES CAN BE
15 PARTICULARLY EFFECTIVE WHEN OFFERED AT THE LOCAL LEVEL BY
16 SCHOOL DISTRICTS THAT HAVE THE AUTHORITY TO APPROVE THE RELIEF
17 BASED ON SPECIFIC CRITERIA.
18 (c) PROVIDING TAX RELIEF STIMULATES ECONOMIC DEVELOPMENT
19 IN THE STATE AND SUPPORTS THE EXPANSION OF ESSENTIAL
20 COMMUNICATION SERVICES TO UNSERVED AREAS; AND
21 (d) WIRELESS TELECOMMUNICATIONS TECHNOLOGIES, WHILE
22 SEEMINGLY INDEPENDENT, CRITICALLY RELY ON FORMS OF BROADBAND
23 LIKE FIBER AND LANDLINE NETWORKS FOR ESSENTIAL FUNCTIONS, SUCH AS
24 BACKHAUL, WHICH CONNECTS CELL TOWERS TO THE INTERNET BACKBONE
25 AND WHICH IS OFTEN PERFORMED BY NONWIRELESS PROVIDERS.
26 THEREFORE, THE POLICIES THAT IMPACT BROADBAND INFRASTRUCTURE
27 MUST CONSIDER THE INTERCONNECTEDNESS OF ALL TECHNOLOGIES,
28 INCLUDING THE DEPENDENCE OF WIRELESS TELECOMMUNICATIONS ON THE
29 BROADER ECOSYSTEM, TO ENSURE EFFECTIVE AND COMPREHENSIVE
30 WIRELESS AND BROADBAND ACCESS FOR ALL COLORADANS.
31 (2) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
32 REQUIRES:
33 (a) "QUALIFIED COMMUNICATION SERVICES PROPERTY FACILITY"
34 HAS THE MEANING SET FORTH IN SECTION 39-3-139 (2)(b).
35 (b) "UNSERVED AREA" HAS THE MEANING SET FORTH IN SECTION
36 39-3-139 (2)(c).
37 (c) "WIRELESS TELECOMMUNICATIONS SERVICE" MEANS
38 COMMERCIAL MOBILE RADIO SERVICE, AS DEFINED IN 47 CFR 20.3.
39 (3) (a) NOTWITHSTANDING ANY LAW TO THE CONTRARY, THE
40 BOARD OF EDUCATION OF A SCHOOL DISTRICT MAY NEGOTIATE AN
41 INCENTIVE PAYMENT OR CREDIT WITH A TAXPAYER THAT ESTABLISHES OR
42 EXPANDS A QUALIFIED COMMUNICATION SERVICES PROPERTY FACILITY IN
43 THE SCHOOL DISTRICT IF THE FACILITY SERVES AN UNSERVED AREA.
44 (b) THE BURDEN IS ON A TAXPAYER SEEKING TAX RELIEF TO
45 DEMONSTRATE, TO THE SATISFACTION OF THE BOARD OF EDUCATION OF
46 THE SCHOOL DISTRICT, THAT THE AREA TO BE SERVED BY THE PROPOSED
47 INVESTMENT IS AN UNSERVED AREA. THE TAXPAYER MAY RELY ON THE
48 MOST RECENTLY AVAILABLE FEDERAL COMMUNICATIONS COMMISSION
49 COVERAGE MAPS TO MAKE THE DETERMINATION.
50 (c) THE BOARD OF EDUCATION OF A SCHOOL DISTRICT SHALL NOT
51 NEGOTIATE AN INCENTIVE PAYMENT OR CREDIT THAT EXCEEDS THE
52 AMOUNT OF THE TAXES LEVIED BY THE SCHOOL DISTRICT UPON THE
53 TAXABLE REAL PROPERTY OR BUSINESS PERSONAL PROPERTY LOCATED AT
54 OR WITHIN THE QUALIFIED COMMUNICATION SERVICES PROPERTY FACILITY
55 FOR THE CURRENT PROPERTY TAX YEAR.
56
1 (4) THE BOARD OF EDUCATION OF A SCHOOL DISTRICT SHALL
2 EXERCISE THE AUTHORITY GRANTED UNDER THIS SECTION IN A
3 NONDISCRIMINATORY AND COMPETITIVELY NEUTRAL MANNER.
4 (5) THE BOARD OF EDUCATION OF A SCHOOL DISTRICT THAT
5 NEGOTIATES AN AGREEMENT PURSUANT TO THIS SECTION SHALL INFORM
6 ANY MUNICIPALITY AND COUNTY IN WHICH THE QUALIFIED
7 COMMUNICATION SERVICES PROPERTY FACILITY WILL BE ESTABLISHED OR
8 EXPANDED OF THE NEGOTIATIONS WITH THE TAXPAYER.
9 (6) THE BOARD OF EDUCATION OF A SCHOOL DISTRICT MAY ADJUST
10 THE AMOUNT OF ITS TAX LEVY AUTHORIZED PURSUANT TO SECTION
11 29-1-301 BY AN ADDITIONAL AMOUNT THAT DOES NOT EXCEED THE TOTAL
12 AMOUNT OF ANNUAL INCENTIVE PAYMENTS OR CREDITS THAT THE SCHOOL
13 DISTRICT MAKES.
14 SECTION 4. In Colorado Revised Statutes, add 39-26-130 as
15 follows:
16 39-26-130. Refund for property used for communication
17 services - legislative declaration - definitions. (1) THE GENERAL
18 ASSEMBLY FINDS AND DECLARES THAT THE INTENDED PURPOSE OF THE
19 TAX INCENTIVE CREATED IN THIS SECTION IS TO CREATE INCENTIVES FOR
20 INVESTMENT IN COMMUNICATION SERVICES IN ADDITION TO INCENTIVES
21 ALREADY CREATED BY OTHER STATE OR FEDERAL LAW.
22 (2) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
23 REQUIRES:
24 (a) "PROVIDER" MEANS A PROVIDER OF COMMUNICATION
25 SERVICES.
26 (b) "SUBSIDIARY" MEANS A SUBSIDIARY OF A PROVIDER.
27 (3) (a) A PROVIDER IS ENTITLED TO A REFUND OF SALES AND USE
28 TAX IMPOSED PURSUANT TO THIS ARTICLE 26 ON THE SALE, LEASE,
29 RENTAL, STORAGE, USE, OR OTHER CONSUMPTION OF TANGIBLE PERSONAL
30 PROPERTY IF:
31 (I) THE PROPERTY IS SOLD, LEASED, RENTED, STORED, USED, OR
32 CONSUMED BY THE PROVIDER OR A SUBSIDIARY; AND
33 (II) THE PROPERTY IS DIRECTLY USED OR CONSUMED BY THE
34 PROVIDER OR A SUBSIDIARY IN OR DURING THE PROVISION, TRANSMISSION,
35 CONVEYANCE, ROUTING, OR RECEPTION OF COMMUNICATION SERVICES.
36 (b) NOTWITHSTANDING SUBSECTION (3)(a) OF THIS SECTION,
37 PROPERTY THAT IS DIRECTLY USED OR CONSUMED IN OR DURING THE
38 PROVISION, CREATION, OR PRODUCTION OF A DATA PROCESSING SERVICE
39 OR INFORMATION SERVICE IS NOT ELIGIBLE FOR A REFUND UNDER THIS
40 SECTION.
41 (c) THE AMOUNT OF A REFUND TO WHICH A PROVIDER OR
42 SUBSIDIARY IS ENTITLED UNDER THIS SECTION FOR A CALENDAR YEAR IS
43 EQUAL TO:
44 (I) THE AMOUNT OF THE TAX THAT THE PROVIDER OR SUBSIDIARY
45 PAID DURING THE CALENDAR YEAR ON PROPERTY THAT IS ELIGIBLE FOR A
46 REFUND PURSUANT TO THIS SECTION IF THE TOTAL AMOUNT OF TAX PAID
47 BY ALL PROVIDERS AND SUBSIDIARIES THAT ARE ELIGIBLE FOR A REFUND
48 FOR THE CALENDAR YEAR UNDER THIS SECTION IS NOT MORE THAN ONE
49 MILLION DOLLARS; OR
50 (II) A PRO RATA SHARE OF ONE MILLION DOLLARS IF THE TOTAL
51 AMOUNT OF TAX PAID BY ALL PROVIDERS AND SUBSIDIARIES THAT ARE
52 ELIGIBLE FOR A REFUND FOR THE CALENDAR YEAR UNDER THIS SECTION IS
53 MORE THAN ONE MILLION DOLLARS.
54 SECTION 5. Act subject to petition - effective date. This act
55 takes effect at 12:01 a.m. on the day following the expiration of the
56 ninety-day period after final adjournment of the general assembly; except
1 that, if a referendum petition is filed pursuant to section 1 (3) of article V
2 of the state constitution against this act or an item, section, or part of this
3 act within such period, then the act, item, section, or part will not take
4 effect unless approved by the people at the general election to be held in
5 November 2026 and, in such case, will take effect on the date of the
6 official declaration of the vote thereon by the governor.".
7
8

House Journal, March 21
43 HB25-1080 be amended as follows, and as so amended, be referred to
44 the Committee of the Whole with favorable
45 recommendation:
46
47 Amend the Business Affairs and Labor Committee Report, dated
48 February 19, 2025, page 1, line 11, strike "RURAL AND UNSERVED" and
49 substitute "RURAL, UNSERVED, AND UNDERSERVED".
50
51 Page 1, line 18, strike "UNSERVED." and substitute "UNSERVED OR
52 UNDERSERVED.".
53
54 Page 1, line 24, after "UNSERVED" insert "AND UNDERSERVED".
55
1 Page 2, line 11, strike "PROPERTY".
2
3 Page 2, lines 13 and 14, strike "WIRELESS TELECOMMUNICATIONS SERVICE
4 AND".
5
6 Page 2, line 24, strike "PROPERTY".
7
8 Page 2, line 25, strike "FACILITY".
9
10 Page 2, strike line 26 and substitute "PROVIDE FIXED OR MOBILE WIRELESS
11 BROADBAND INTERNET ACCESS SERVICE, INCLUDING, BUT NOT".
12
13 Page 2, after line 27 insert:
14
15 "(c) "UNDERSERVED AREA" MEANS A GEOGRAPHIC AREA IN WHICH
16 BROADBAND INTERNET ACCESS SERVICE IS NOT AVAILABLE FROM MORE
17 THAN ONE PROVIDER AT SPEEDS MEETING OR EXCEEDING THE MINIMUM
18 BROADBAND BENCHMARKS ESTABLISHED BY THE FEDERAL
19 COMMUNICATIONS COMMISSION FOR FIXED BROADBAND OR MOBILE
20 BROADBAND. A COUNTY SHALL DETERMINE WHETHER AN AREA IS
21 UNDERSERVED BY REFERENCE TO THE FEDERAL COMMUNICATIONS
1 22 COMMISSION BROADBAND COVERAGE MAPS AVAILABLE AS OF JANUARY
23 IN THE CALENDAR YEAR IN WHICH THE COUNTY AND THE TAXPAYER
24 NEGOTIATE AN INCENTIVE PAYMENT OR CREDIT.".
25
26 Page 2, line 28, strike "(c)" and substitute "(d)".
27
28 Page 2, strike lines 33 through 37 and substitute "SHALL DETERMINE
29 WHETHER AN AREA IS UNSERVED BY REFERENCE TO THE FEDERAL
30 COMMUNICATIONS COMMISSION BROADBAND COVERAGE MAPS AVAILABLE
31 AS OF JANUARY 1 IN THE CALENDAR YEAR IN WHICH THE COUNTY AND THE
32 TAXPAYER NEGOTIATE AN INCENTIVE PAYMENT OR CREDIT.".
33
34 Page 2, strike lines 41 and 42 and substitute "SERVICES FACILITY IN THE
35 COUNTY IF THE FACILITY SERVES AN UNSERVED OR UNDERSERVED AREA.".
36
37 Page 3, strike lines 2 through 5 and substitute "BE SERVED BY THE
38 PROPOSED INVESTMENT IS AN UNSERVED OR UNDERSERVED AREA. THE
39 TAXPAYER SHALL RELY ON THE FEDERAL COMMUNICATIONS COMMISSION
40 BROADBAND COVERAGE MAPS AVAILABLE AS OF JANUARY 1 IN THE
41 CALENDAR YEAR IN WHICH THE COUNTY AND THE TAXPAYER NEGOTIATE
42 AN INCENTIVE PAYMENT OR CREDIT TO MAKE THE DETERMINATION.".
43
44 Page 3, line 10, strike the first "PROPERTY".
45
46 Page 3, strike lines 12 and 13 and substitute "THIS SECTION IN A
47 NONDISCRIMINATORY, NONEXCLUSIVE, AND COMPETITIVELY NEUTRAL
48 MANNER. TO THE EXTENT THAT A COUNTY AWARDS AN INCENTIVE
49 PAYMENT OR CREDIT UNDER THIS SECTION, THE COUNTY SHALL AWARD
50 SUBSEQUENT INCENTIVE PAYMENTS OR CREDITS UNDER SIMILAR TERMS
51 AND CONDITIONS AS THE INITIAL AWARD AND BASED ON A PROPORTIONATE
52 LEVEL OF INVESTMENT IN A QUALIFIED COMMUNICATION SERVICES
53 FACILITY IN THE COUNTY.".
54
55 Page 3, line 17, strike "PROPERTY".
1 Page 3, line 32, strike "RURAL AND UNSERVED" and substitute "RURAL,
2 UNSERVED, AND UNDERSERVED".
3
4 Page 3, line 39, strike "UNSERVED." and substitute "UNSERVED OR
5 UNDERSERVED.".
6
7 Page 4, line 15, strike "PROPERTY".
8
9 Page 4, after line 16 insert:
10
11 "(b) "UNDERSERVED" HAS THE MEANING SET FORTH IN SECTION
12 39-3-139 (2)(c) AND APPLIES TO A SPECIAL DISTRICT'S DETERMINATION OF
13 WHETHER AN AREA IS UNDERSERVED IN THE SAME MANNER DESCRIBED
14 FOR A COUNTY'S DETERMINATION IN SECTION 39-3-139 (2)(c).".
15
16 Page 4, line 17, strike "(b)" and substitute "(c)".
17
18 Page 4, strike lines 18 through 20 and substitute "39-3-139 (2)(d) AND
19 APPLIES TO A SPECIAL DISTRICT'S DETERMINATION OF WHETHER AN AREA
20 IS UNSERVED IN THE SAME MANNER DESCRIBED FOR A COUNTY'S
21 DETERMINATION IN SECTION 39-3-139 (2)(d).".
22
23 Page 4, strike lines 24 and 25 and substitute "SERVICES FACILITY IN THE
24 SPECIAL DISTRICT IF THE FACILITY SERVES AN UNSERVED OR
25 UNDERSERVED AREA.".
26
27 Page 4, strike lines 28 through 31 and substitute "AREA TO BE SERVED BY
28 THE PROPOSED INVESTMENT IS AN UNSERVED OR UNDERSERVED AREA. THE
29 TAXPAYER SHALL RELY ON THE FEDERAL COMMUNICATIONS COMMISSION
30 BROADBAND COVERAGE MAPS AVAILABLE AS OF JANUARY 1 IN THE
31 CALENDAR YEAR IN WHICH THE SPECIAL DISTRICT AND THE TAXPAYER
32 NEGOTIATE AN INCENTIVE PAYMENT OR CREDIT TO MAKE THE
33 DETERMINATION.".
34
35 Page 4, line 36, strike "PROPERTY".
36
37 Page 4, strike lines 39 and 40 and substitute "UNDER THIS SECTION IN A
38 NONDISCRIMINATORY, NONEXCLUSIVE, AND COMPETITIVELY NEUTRAL
39 MANNER. TO THE EXTENT THAT A SPECIAL DISTRICT AWARDS AN
40 INCENTIVE PAYMENT OR CREDIT UNDER THIS SECTION, THE SPECIAL
41 DISTRICT SHALL AWARD SUBSEQUENT INCENTIVE PAYMENTS OR CREDITS
42 UNDER SIMILAR TERMS AND CONDITIONS AS THE INITIAL AWARD AND
43 BASED ON A PROPORTIONATE LEVEL OF INVESTMENT IN A QUALIFIED
44 COMMUNICATION SERVICES FACILITY IN THE SPECIAL DISTRICT.".
45
46 Page 4, line 43, strike "PROPERTY".
47
48 Page 5, line 15, strike "RURAL AND UNSERVED" and substitute "RURAL,
49 UNSERVED, AND UNDERSERVED".
50
51 Page 5, line 22, strike "UNSERVED." and substitute "UNSERVED OR
52 UNDERSERVED.".
53
54 Page 5, line 28, after "UNSERVED" insert "AND UNDERSERVED".
55
1 Page 5, line 41, strike "PROPERTY".
2
3 Page 5, after line 42 insert:
4
5 "(b) "UNDERSERVED" HAS THE MEANING SET FORTH IN SECTION
6 39-3-139 (2)(c) AND APPLIES TO A SCHOOL DISTRICT'S DETERMINATION OF
7 WHETHER AN AREA IS UNDERSERVED IN THE SAME MANNER DESCRIBED
8 FOR A COUNTY'S DETERMINATION IN SECTION 39-3-139 (2)(c).".
9
10 Page 5, line 43, strike "(b)" and substitute "(c)".
11
12 Page 6, strike lines 1 through 3 and substitute "39-3-139 (2)(d) AND
13 APPLIES TO A SCHOOL DISTRICT'S DETERMINATION OF WHETHER AN AREA
14 IS UNSERVED IN THE SAME MANNER DESCRIBED FOR A COUNTY'S
15 DETERMINATION IN SECTION 39-3-139 (2)(d).".
16
17 Page 6, line 7, strike "PROPERTY".
18
19 Page 6, line 8, after "UNSERVED" insert "OR UNDERSERVED".
20
21 Page 6, strike lines 12 through 14 and substitute "INVESTMENT IS AN
22 UNSERVED OR UNDERSERVED AREA. THE TAXPAYER SHALL RELY ON THE
23 FEDERAL COMMUNICATIONS COMMISSION BROADBAND COVERAGE MAPS
24 AVAILABLE AS OF JANUARY 1 IN THE CALENDAR YEAR IN WHICH THE
25 SCHOOL DISTRICT AND THE TAXPAYER NEGOTIATE AN INCENTIVE PAYMENT
26 OR CREDIT TO MAKE THE DETERMINATION.".
27
28 Page 6, line 19, strike "PROPERTY".
29
30 Page 6, strike line 23 and substitute "NONDISCRIMINATORY,
31 NONEXCLUSIVE, AND COMPETITIVELY NEUTRAL MANNER. TO THE EXTENT
32 THAT A SCHOOL DISTRICT AWARDS AN INCENTIVE PAYMENT OR CREDIT
33 UNDER THIS SECTION, THE SCHOOL DISTRICT SHALL AWARD SUBSEQUENT
34 INCENTIVE PAYMENTS OR CREDITS UNDER SIMILAR TERMS AND
35 CONDITIONS AS THE INITIAL AWARD AND BASED ON A PROPORTIONATE
36 LEVEL OF INVESTMENT IN A QUALIFIED COMMUNICATION SERVICES
37 FACILITY IN THE SCHOOL DISTRICT.".
38
39 Page 6, line 27, strike "PROPERTY".
40
41 Page 6, strike lines 29 through 43.
42
43 Page 7, strike lines 1 through 30 and substitute:
44
45 "SECTION 4. In Colorado Revised Statutes, 39-26-129, amend
46 (1) as follows:
47 39-26-129. Refund for property used in rural broadband
48 service - legislative declaration - tax preference performance
49 statement - definitions - repeal. (1) (a) The general assembly FINDS AND
50 declares that: the intended purpose of the tax refund created in this
51 section is to encourage broadband providers to deploy broadband
52 infrastructure in rural areas of the state and to create incentives for
53 investment in broadband infrastructure in addition to the incentives
54 already created by other state or federal law.
55
1 (I) EXPANDING ACCESS TO WIRELESS AND OTHER COMMUNICATION
2 SERVICES IS CRITICAL TO THE ECONOMIC AND SOCIAL WELL-BEING OF
3 COLORADO'S RESIDENTS AND BUSINESSES. RELIABLE COMMUNICATIONS
4 INFRASTRUCTURE SUPPORTS EDUCATION, HEALTH CARE, WORKFORCE
5 DEVELOPMENT, AND ECONOMIC COMPETITIVENESS.
6 (II) COLORADO RECEIVES ONGOING FEDERAL FUNDING OF MORE
7 THAN ONE BILLION DOLLARS TO FACILITATE BROADBAND DEPLOYMENT TO
8 UNSERVED AND UNDERSERVED HOUSEHOLDS IN THE STATE;
9 (III) REQUIRING COMMUNICATIONS PROVIDERS TO PAY SALES AND
10 USE TAXES ON FEDERAL-FUNDED AND STATE-FUNDED DEPLOYMENT IS
11 COUNTERPRODUCTIVE, BECAUSE IT REDUCES THE EFFICACY AND IMPACT
12 OF THESE GRANTS BY EFFECTIVELY TAXING MONEY INTENDED FOR
13 COMMUNICATIONS EXPANSION AND CREATING A STRUCTURAL
14 INEFFICIENCY;
15 (IV) THE PURPOSE OF THIS SECTION IS TO UPDATE AND
16 STREAMLINE THE ADMINISTRATION OF THE EXISTING SALES TAX REBATE
17 FOR BROADBAND INFRASTRUCTURE ENACTED IN 2014. THIS SECTION
18 ENSURES THAT TAX RELIEF IS MORE EFFICIENTLY DELIVERED, MORE
19 EFFECTIVELY TARGETS AREAS OF COLORADO IN NEED OF COMMUNICATION
20 SERVICES, AND EASES THE ADMINISTRATIVE BURDEN ON
21 COMMUNICATIONS PROVIDERS THAT APPLY FOR THE EXISTING REBATE
22 PROGRAM.
23 (V) WIRELESS TELECOMMUNICATIONS TECHNOLOGIES, WHILE
24 SEEMINGLY INDEPENDENT, CRITICALLY RELY ON FORMS OF BROADBAND
25 LIKE FIBER AND LANDLINE NETWORKS FOR ESSENTIAL FUNCTIONS, SUCH AS
26 BACKHAUL, WHICH CONNECTS CELL TOWERS TO THE INTERNET BACKBONE
27 AND WHICH IS OFTEN PERFORMED BY NONWIRELESS PROVIDERS.
28 THEREFORE, THE POLICIES THAT IMPACT BROADBAND INFRASTRUCTURE
29 MUST CONSIDER THE INTERCONNECTEDNESS OF ALL TECHNOLOGIES,
30 INCLUDING THE DEPENDENCE OF WIRELESS TELECOMMUNICATIONS ON THE
31 BROADER ECOSYSTEM, TO ENSURE EFFECTIVE AND COMPREHENSIVE
32 WIRELESS AND BROADBAND ACCESS FOR ALL COLORADANS.
33 (b) PURSUANT TO SECTION 39-21-304, THE GENERAL ASSEMBLY
34 ADOPTS THE FOLLOWING TAX PREFERENCE PERFORMANCE STATEMENT FOR
35 THE EXEMPTION CREATED IN THIS SECTION:
36 (I) THE SALES AND USE TAX EXEMPTION ESTABLISHED IN THIS
37 SECTION IS INTENDED TO:
38 (A) ELIMINATE THE STRUCTURAL INEFFICIENCY ASSOCIATED WITH
39 TAXING BROADBAND DEPLOYMENT GRANTS;
40 (B) STREAMLINE THE ADMINISTRATION OF TAX RELIEF FOR
41 PROVIDERS; AND
42 (C) INCENTIVIZE PRIVATE SECTOR INVESTMENT IN
43 INFRASTRUCTURE; AND
44 (II) THE EFFECTIVENESS OF THIS TAX EXPENDITURE SHALL BE
45 MEASURED BY:
46 (A) THE TOTAL AMOUNT OF PRIVATE AND PUBLIC INVESTMENT IN
47 BROADBAND INFRASTRUCTURE WITHIN COLORADO, INCLUDING
48 INFRASTRUCTURE FINANCED IN PART BY STATE AND FEDERAL GRANTS;
49 (B) THE EXTENT TO WHICH BROADBAND PROVIDERS UTILIZE THE
50 EXEMPTION TO INCREASE THE EFFICIENCY OF BROADBAND DEPLOYMENT
51 AND TO REDUCE PROJECT COSTS; AND
52 (C) THE AMOUNT BY WHICH ADMINISTRATIVE BURDENS ON
53 BROADBAND PROVIDERS ARE REDUCED, INCLUDING THE NUMBER OF
54 ENTITIES UTILIZING THE SALES TAX REFUND COMPARED TO THOSE
55 PREVIOUSLY APPLYING FOR THE SALES TAX REFUND.".