The act requires the department of higher education to conduct a study concerning awarding academic credit for prior learning within all state institutions of higher education (institutions).

An existing council charged with examining general education courses shall implement a plan for determining and awarding academic credit for postsecondary education based on work-related experience. The plan must not be created, adopted, or implemented unless sufficient money is available from gifts, grants, or donations to cover the costs of creating, adopting, and implementing a plan.

Beginning in the 2022-23 academic year, unless a plan is implemented prior to then, institutions shall accept and transfer academic credit awarded for work-related experience as courses with guaranteed-transfer designation or part of a statewide degree transfer agreement.

Beginning March 1, 2024, and each year thereafter, the council shall report to the education committees of the senate and house of representatives, or any successor committees, regarding the implementation of the credit for work-related experience plan.

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

For purposes of the census, the federal census bureau counts prisoners in the correctional facility in which they were housed as of April 1 of the year in which the census was taken. For redistricting purposes, the act reassigns those persons to their last known residence in Colorado prior to incarceration. If the last known residence is outside of Colorado or the last known residence is unknown, the prisoners are counted for purposes of redistricting at the correctional facility.

The act requires the department of corrections (department) to begin collecting and maintaining specified information on inmates to be able to provide that information following a federal census. It directs the department to report the information to the legislative council staff and the office of legislative legal services (nonpartisan staff) and directs nonpartisan staff to develop a database of population to be used in redistricting of congressional, state senate, and state house of representatives districts.

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

The act provides a statutory procedure for the ratification or validation of corporate actions that may not have been properly authorized and for shares that may not have been properly issued. The statutory ratification procedure supplements common-law ratification and is available only when the board of directors specifies the nature of the defective authorization. Prompt judicial review and validation of the ratification process is available when a listed person claims to be substantially and adversely affected by the ratification.

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

The act:

• Continues the sales and use tax simplification task force for 6 years;
• Specifies that the task force will not meet during the 2020 interim;
• Includes a process for selecting a chair and vice-chair of the task force;
• Modifies the task force's duties;
• Requires the joint technology committee to seek regular updates from the office of information technology (OIT) and the department of revenue (DOR) regarding the development of the electronic sales and use tax simplification (SUTS) system, to monitor and encourage participation by businesses and home rule municipalities in the SUTS system, and to seek regular updates from OIT and DOR regarding the purchase and development of a geographic information system (GIS) database; and
• Removes the requirement that the task force undergo an evaluation by the department of regulatory agencies prior to the task force's repeal.
  (Note: This summary applies to this bill as enacted.)

The act:

• Establishes a hold harmless provision for vendors who use the state's geographic information system database (GIS database) to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales or use tax rates for individual addresses;
• Requires the department of revenue to notify vendors when the GIS database is online, tested, and verified by the department of revenue to be operational, supported, and available for use;
• Specifies that the notification to vendors may be provided in any way that the department of revenue deems appropriate and must be accomplished within existing resources;
• Requires the department of revenue to ensure that the GIS database data is at least 95% accurate based on a statistically valid sample of addresses from the database, or based on another acceptable method of proving accuracy;
• Requires the executive director of the department of revenue to promulgate rules for the administration and use of the GIS database;
• Specifies that the statutory section regarding certified address location databases used for collecting and remitting sales and use tax is repealed 90 days after the date that the revisor of statutes is notified by the department of revenue that a geographic information system that meets the defined scope of work set forth in the request for solicitation is online, tested, and verified by the department of revenue to be operational, supported, and available for use; and
• Requires the department of revenue to notify the revisor of statutes no later than 15 days after such a system is online, tested, and verified by the department of revenue to be operational, supported, and available for use.
  (Note: This summary applies to this bill as enacted.)

Colorado taxpayers can claim a net operating loss deduction on their Colorado tax return. Unless statute otherwise provides, the state deduction is currently allowed in the same manner that a similar deduction is allowed under the internal revenue code to determine federal taxable income.

Under current law, corporate taxpayers in Colorado are allowed to carry forward their net operating loss deduction for the same number of years as allowed for a federal net operating loss. For many years, taxpayers were limited to a 20-year carryforward period for both state and federal taxes. The federal "Tax Cuts and Jobs Act" (TCJA), enacted in 2017, allowed federal taxpayers unlimited years to carry forward net operating losses. Because Colorado's statute specifies that net operating losses may be carried forward "for the same number of years as allowed for a federal net operating loss", the TCJA's change resulted in the same change to Colorado's law. The act partially decouples the corporate net operating loss deduction from the federal net operating loss deduction by returning the state's carryforward period to 20 years for net operating losses generated in income tax years commencing on or after January 1, 2021.

The act also repeals a state provision that was effective only for financial institutions, so that, for purposes of the period of years a loss can be carried forward, financial institutions will now be treated the same as any other taxpayer.

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

Tax Expenditure Evaluation Interim Study Committee. Under current law, the sales tax exemption for energy use exempts the sale and purchase of electricity, gas, fuel oil, steam, coal, coke, or nuclear fuel used in processing, manufacturing, mining, refining, irrigation, construction, telegraph, telephone, and radio communication, street and railroad transportation services, and all industrial uses, and newsprint and printer's ink used by newspaper publisher and commercial printers from state sales tax. The bill modifies this sales exemption to only apply when the energy is used by a metered machine.
(Note: This summary applies to this bill as introduced.)

Effective January 7, 2025, the act:

• Removes Douglas, Elbert, and Lincoln counties from the eighteenth judicial district;
• Creates a twenty-third judicial district comprised of those counties;
• Specifies the number of district court judges for that district; and
• Reduces the number of district court judges for the eighteenth judicial district.

The act specifies that at the election in November of 2024:

• There will be an election for the district attorney for the eighteenth judicial district from the electors of Arapahoe county;
• There will be an election for the district attorney for the twenty-third judicial district from the electors of Douglas, Elbert, and Lincoln counties; and
• Any district court judge of the eighteenth judicial district who is eligible for retention may stand for retention election from the electors of the eighteenth judicial district.

The act clarifies that a district judge of the current eighteenth judicial district who is not up for a retention election in 2024 continues to serve as a district court judge for the remainder of the judge's current term, but the judge serves in the judicial district in which the judge resides.

For the "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act" hearings from 2021 through 2025, the act directs the judicial department to consult with the counties of the eighteenth judicial district and report on its progress in making the system changes necessary to create the twenty-third judicial district, and for the SMART Act hearing in 2026, the act directs the judicial department to prepare a final report on how the creation of the new district went, including recommendations to the general assembly on how future changes to a judicial district might be made.

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

The act creates an online transparency task force. Interested legislators and the following individuals, or their designees, may participate in the task force:

• The head of each principal department;
• The state's chief information officer; and
• The executive director of the statewide internet portal authority, who is chair of the task force.

The purpose of the task force is to recommend:

• Ways to enhance citizens' online access to rules and the rule-making process and to increase the transparency of the rule-making process;
• Options for the design and implementation of an integrated state rule-making web portal;
• Common rule-making agency reporting formats, workflows, timelines, and protocols; and
• An entity to manage the integrated state rule-making web portal.

The task force shall submit a written report that summarizes its recommendations by January 1, 2021, to the general assembly's committees of reference with jurisdiction over business and state affairs and cease operations upon submission of the report.

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

The bill prohibits an employer from terminating an employee for the employee's lawful off-duty activities that are lawful under state law even if those activities are not lawful under federal law.
(Note: This summary applies to this bill as introduced.)

The act grants a board of county commissioners the authority to license and regulate an owner or owner's agent who rents or advertises the owner's lodging unit for a short-term stay, and to fix the fees, terms, and manner for issuing and revoking licenses issued therefor.

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

The bill authorizes a transportation planning organization (TPO) to exercise the powers of a regional transportation authority (RTA). Among other powers, the powers of a RTA include the power to impose various charges, fees, and, with voter approval, visitor benefit, sales, and use taxes to generate transportation funding. Any additional transportation funding obtained by a TPO exercising the power of a RTA are intended to supplement and not supplant state transportation funding allocated within the boundaries. Therefore, the transportation commission and the department of transportation (CDOT) are prohibited from taking such additional transportation funding into account when determining the amount of state transportation funding to be allocated within the boundaries of a TPO, and CDOT, when submitting its annual proposed budget allocation plan, is required to provide evidence that the proposed allocation of state transportation funding within the boundaries of any TPO that has obtained such additional transportation funding has not been reduced in any way on account of the additional transportation funding.
(Note: This summary applies to this bill as introduced.)

The act creates the "Colorado Partnership for Quality Jobs and Services Act" to facilitate the creation of formal labor-management partnership agreements between state employees in the state personnel system and the executive branch of state government. The act specifies that certain employees in the state personnel system, due to the nature and responsibilities of their jobs, are not able to participate in partnership agreements. State employees who are allowed to participate in partnership agreements are designated covered employees.

The act specifies that there is one partnership unit in the state that consists of all covered employees. Any partnership units established pursuant to the existing Colorado executive order that authorizes partnership agreements (executive order) will be merged into the single partnership unit created in the act. Covered employees in a partnership unit that was created by the executive order and that are represented by an employee organization that the partnership unit chose to exclusively represent it (certified employee organization) will continue to be represented by the existing certified employee organization.

An employee organization that wants to represent an unrepresented partnership unit may file a petition with the division of labor standards and statistics (division) in the department of labor and employment requesting that it hold an election to determine whether covered employees want to be represented by an employee organization (representation election). An employee organization requesting a representation election is required to submit a petition to the division signed by at least 30% of the covered employees in the partnership unit. The division is required to certify, as the certified employee organization, the employee organization that receives the majority of votes cast by the covered employees. The act specifies circumstances under which the division is not allowed to hold a representation election. The act also specifies that a covered employee or an employee organization may initiate a process to decertify a certified employee organization for a partnership unit.

A covered employee has the right to work with an employee organization and communicate with other covered employees to form a partnership agreement or to discuss other work-related issues. A covered employee has the right to refrain from any activities in connection with employee organizations and the partnership process. A covered employee may also opt not to have the state provide certain personal information to a certified employee organization. Certified employee organizations have the right to reasonable access to covered employees at work, through e-mail, and through other forms of communication.

A certified employee organization is required to represent the interests of all covered employees, regardless of membership in the employee organization, in the negotiation of a partnership agreement. A certified employee organization is not required to represent covered employees in certain personnel actions. In addition, a certified employee organization is prohibited from threatening, facilitating, supporting, or causing a strike, work stoppage, work slowdown, group sickout, or any other action that would disrupt the daily functioning of the state or any of its agencies or departments. An employee who engages in such activities may be subject to disciplinary action.

The act specifies that nothing contained in the employee partnership process impairs the ability of the state to determine, carry out, and administer specified existing duties and rights of the state.

The act specifies that the state is required to:

• Make payroll deductions for membership dues and other payments that covered employees authorize to be made to the certified employee organization;
• Provide specified information about every covered employee to a certified employee organization on a monthly basis;
• Allow a certified employee organization to meet with a newly hired covered employee;
• Allow a certified employee organization to attend orientations for new covered employees;
• After the state and the certified employee organization reach a partnership agreement, submit a request to the general assembly for sufficient appropriations to implement terms of the partnership agreement requiring the expenditure of money; and
• Engage in good faith in all aspects of the partnership process.

The act specifies that not engaging in such duties constitutes an unfair labor practice that can be subject to review by the division.

A certified employee organization and the state are required to discuss and cooperatively draft mutually agreed upon written partnership agreements, which are binding on the state, the certified employee organization, and covered employees. The parties are required to bargain over wages, hours, and terms and conditions of employment. All other subjects are permissive and may be addressed by mutual agreement. A partnership agreement is required to provide a grievance procedure to resolve disputes over the interpretation, application, and enforcement of any provision of the partnership agreement. Meetings held to negotiate a partnership agreement and grievance and arbitration proceedings are not open meetings as defined in law. In addition, records prepared or exchanged prior to submission of a final partnership agreement are not subject to the "Colorado Open Records Act".

If disputes arise during the formation of a partnership agreement, the certified employee organization and the state are required to engage in the dispute resolution process established by the act or in a mutually agreed upon alternate procedure. The act specifies how mediators will be selected. If the parties do not reach an agreement on outstanding issues within 30 days of commencing mediation, the mediator is required to issue a recommendation on all of the outstanding issues. Either party may make the mediator's recommendation public. Any controversy concerning unfair labor practices of the state or a certified employee organization may be submitted to the division for review. The state or the certified employee organization may seek judicial review of decisions or orders on representation or decertification petitions, unfair labor practice charges, rules or regulations issued by the division, or an arbitrator's decision.

The act makes the following changes to the state personnel system:

• Eliminates the account dedicated to each department in the state employee reserve fund and requires that the money in the fund be used to provide merit pay to employees in a manner consistent with current law;
• Repeals the limit on the number of senior executive service employees in the state; and
• When considering a disciplinary action against an employee in the state personnel system for engaging in or threatening violent behavior against another person while on duty, requires the appointing authority to give predominant weight to the safety of the other person over the interests of the employee. If the appointing authority finds that the employee has engaged in or threatened violent behavior, the appointing authority is authorized to take disciplinary action as deemed appropriate by the appointing authority.

The act creates the COVID heroes collaboration fund in the state treasury and requires the state treasurer to transfer $7 million from the state employee reserve fund to the COVID heroes collaboration fund on the effective date of the act. Subject to annual appropriation by the general assembly, applicable state agencies may expend money from the COVID heroes collaboration fund for the purposes of the "Colorado Partnership for Quality Jobs and Services Act".

In addition, the act modifies the "Colorado Open Records Act" to specify that records created in compliance with the requirements of a partnership agreement and documents created in connection with the dispute resolution process for a partnership agreement are not public records.

The act also makes appropriations to the governor's office and various executive branch agencies for the 2020-21 state fiscal year for the implementation of the act.

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

The bill:

• Clarifies when payments for benefits and penalties payable to an injured worker are deemed paid ( section 1 );
• Adds guardian and conservator services to the list of medical aid that an employer is required to furnish to an employee who is incapacitated as a result of a work-related injury or occupational disease ( section 2 );
• Requires a claimant for mileage reimbursement for travel related to obtaining compensable medical care to submit a request to the employer or insurer within 120 days after the expense is incurred and requires the employer or insurer to pay or dispute mileage within 30 days of submittal and to include in the brochure of claimants' rights an explanation of rights to mileage reimbursement and the deadline for filing a request ( sections 2 and 7 );
• Clarifies that offsets to disability benefits granted by the federal "Old-Age, Survivors, and Disability Insurance Amendments of 1965" only apply if the payments were not already being received by the employee at the time of the work-related injury ( section 3 );
• Prohibits the reduction of an employee's temporary total disability, temporary partial disability, or medical benefits based on apportionment under any circumstances; limits apportionment of permanent impairment to specific situations; and declares that the employer or insurer bears the burden of proof, by a preponderance of evidence, at a hearing regarding apportionment of permanent impairment or permanent total disability benefits ( section 4 );
• Adds the conditions that, in order for an employer or insurer to request the selection of an independent medical examiner when an authorized treating physician has not determined that the employee has reached maximum medical improvement (MMI), an examining physician must serve a written report to the authorized treating physician specifying that the examining physician has determined that the employee has reached MMI; the authorized treating physician must examine the employee at least 20 months after the date of the injury and determine that the employee has reached MMI; the authorized treating physician must be served with a written report indicating MMI; and the authorized treating physician has responded that the employee has not reached MMI or has failed to respond within 15 days after service of the report ( section 5 );
• Changes the whole person impairment rating applicable to an injured worker from 25% to 19% for purposes of determining the maximum amount of combined temporary disability and permanent partial disability payments an injured worker may receive ( section 6 );
• Prohibits an employer or insurer from withdrawing an admission of liability 2 years after the date the admission of liability on the issue of compensability was filed, except in cases of fraud ( section 7 );
• Prohibits the director of the division of workers' compensation or an administrative law judge from determining issues of compensability or liability unless specific benefits or penalties are awarded or denied at the same time ( section 8 );
• Clarifies the scope of authority of prehearing administrative law judges ( section 9 );
• Increases the threshold amount that an injured worker must earn in order for permanent total disability payments to cease and allows for annual adjustment of the threshold amount starting in 2021 ( section 11 ); and
• Clarifies the orders that are subject to review or appeal ( sections 10 and 12 ).
  (Note: This summary applies to this bill as introduced.)

The bill prohibits stores and retail food establishments, on and after July 1, 2021, from providing single-use plastic carryout bags, single-use plastic stirrers, single-use plastic straws, and expanded polystyrene food service products (collectively "single-use products") to customers at the point of sale. The executive director of the department of public health and environment is authorized to enforce the prohibition. The prohibition does not apply to inventory purchased before July 1, 2021, and used on or before December 31, 2021.

A store or retail food establishment, on or after July 1, 2021, may furnish recyclable paper carryout bags to a customer at a charge of at least 10 cents per customer, which amount the store or establishment may retain in full, unless a local government's ordinance or resolution prohibits the store or establishment from retaining the full charge.

A local government, on or after July 1, 2021, is preempted from enacting an ordinance, resolution, rule, or charter provision that is less stringent than the statewide prohibition.

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

Current law includes an income tax credit for new business facility employees in enterprise zones for income tax years commencing prior to January 1, 2014. That statute, found in section 39-30-105, repealed on December 31, 2019. The income tax credit was replaced in 2013 with a modified income tax credit found in section 39-30-105.1, for tax years commencing on or after January 1, 2014. When the modified income tax credit was enacted, certain conforming amendments for the eventual repeal of section 39-30-105, were not made.

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

Usually, an owner of digital electronic equipment (equipment), such as cell phones and tablets, must seek diagnostic, maintenance, or repair services of the equipment from the original equipment manufacturer (manufacturer) or an authorized repair provider affiliated with the manufacturer.

The bill requires a manufacturer to provide parts, embedded software, tools, or documentation, such as diagnostic, maintenance, or repair manuals, diagrams, or similar information, to independent repair providers and owners of the manufacturer's equipment to allow an independent repair provider or owner to conduct diagnostic, maintenance, or repair services. A manufacturer's failure to comply with the requirement is an unfair or deceptive trade practice. Manufacturers need not divulge any trade secrets to independent repair providers and owners.

Any contractual provision or other arrangement that a manufacturer enters into that would remove or limit the manufacturer's obligation to provide these resources to independent repair providers and owners is void and unenforceable.

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

Because the United States equal employment opportunity commission and the federal courts have found that a private employer's veterans preference employment policy is not a violation of Title VII of the "Civil Rights Act of 1964" if there is a basis for the policy in state law, the bill creates a statutory basis to allow a private employer to give preference to a veteran of the armed forces or the National Guard and the spouse of a disabled veteran or a veteran killed in the line of duty when hiring a new employee as long as the veteran or the spouse is as qualified as other applicants for employment. The bill clarifies that an employer who adopts a program that gives preferences to veterans or their spouses is not committing a discriminatory or unfair labor practice.
(Note: This summary applies to this bill as introduced.)

The bill prohibits the state and any city, county, city and county, municipality, or other political subdivision (government entity) from restricting any person from:

• Conducting basic life functions in a public space unless the government entity can offer alternative adequate shelter to the person and the person denies the alternative adequate shelter; and
• Occupying a motor vehicle, provided that the motor vehicle is legally parked on public property or parked on private property with the permission of the property owner.
  (Note: This summary applies to this bill as introduced.)

The bill phases out sub-minimum wage employment for employers that hold a special certificate from the United States department of labor that authorizes employers to pay employees whose earning capacity is impaired by age, physical or mental deficiency, or injury less than the minimum wage. The bill requires each employer that holds a special certificate to submit a transition plan to the Colorado department of labor and employment detailing how the employer plans to phase out sub-minimum wage employment.

The bill requires the employment first advisory partnership in the department of labor and employment to develop actionable recommendations to address structural and fiscal barriers to phase out sub-minimum wage employment and successfully implement competitive integrated employment and report the recommendations to the general assembly.

The bill requires the department of health care policy and financing to grant money to private employers, not to exceed $25,000 per employer, to provide assistance in developing and implementing a transition plan to phase out sub-minimum wage employment. The bill requires the department of health care policy and financing to add employment-related services for individuals with intellectual and developmental disabilities.

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

The act defines "covered air toxics" as hydrogen cyanide, hydrogen sulfide, and benzene. A stationary source of air pollutants that reported in its federal toxics release inventory filing at least one of the following amounts of a covered air toxic for the year 2017 or later is defined as a "covered facility":

• For hydrogen cyanide, 10,000 pounds;
• For hydrogen sulfide, 5,000 pounds; and
• For benzene, 1,000 pounds.

"Incidents" are defined as unauthorized emissions of an air pollutant from a covered facility. Each covered facility will:

• Conduct outreach to representatives of the community surrounding the covered facility to discuss communications regarding the occurrence of an incident;
• Use reverse-911 to communicate with, and make data available to, the community surrounding the covered facility regarding the occurrence of an incident;
• Implement reverse-911 within 6 months; and
• Pay all costs associated with its use of reverse
  (Note: This summary applies to this bill as enacted.)

The bill allows a person who has a right, privilege, or immunity secured by the Colorado constitution that is infringed upon to bring a civil action for the violation. The attorney general can also bring an action under the same circumstances. A plaintiff who prevails in the lawsuit is entitled to reasonable attorney fees, and a defendant in an individual suit is entitled to reasonable attorney fees for defending any frivolous claims. Qualified immunity and a defendant's good faith but erroneous belief in the lawfulness of his or her conduct are not defenses to the civil action. The civil action has a two-year statute of limitations. The bill requires a public entity to indemnify its public employees in a claim unless the employee is convicted of a crime related to the claim.
(Note: This summary applies to this bill as introduced.)

The act bars an insurer from using a failure-to-cooperate defense in an action regarding the insurer's request for information from the insured about a claim unless:

• The insurer has submitted a written request to the insured for the information;
• The information necessary for litigation is not available to the insurer without the assistance of the insured;
• The request provides the insured 60 days to respond;
• The written request is for information a reasonable person would determine the insurer needs to adjust the claim filed by the insured or to prevent fraud; and
• The insurer gives the insured an opportunity to cure within 60 days and provides notice to the insured within 60 days, describing, with particularity, the alleged failure to cooperate.

A failure-to-cooperate defense acts as a defense to the portion of the claim that is materially and substantially prejudiced to the extent the insurer could not evaluate or pay that portion of the claim. Any language in an insurance contract that conflicts with the act is void. If an insurer is giving the insured the time to respond or cure under the act, the insurer is not liable for failing to pay the claim while providing the time.

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

Current law allows the Colorado economic development commission to allow, subject to an annual maximum program amount, certain businesses that make a $100 million strategic capital investment in the state, and subject to the requirements of the specified income tax credits, to treat any of the following income tax credits allowed to the business as either carry forwardable for a 5-year period or transferable:

• Colorado job growth incentive tax credit;
• Enterprise zone income tax credit for investment in certain property;
• Income tax credit for new enterprise zone business employees; and
• Enterprise zone income tax credit for expenditures for research and experimental activities.

This bill extends this program for another 3 years.

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

The bill extends the tax years that a taxpayer may elect to receive a refund of 80% of the amount of an enterprise zone investment tax credit for renewable energy investments. Under current law, if a taxpayer elects such a refund, the taxpayer forgoes the remaining 20% of the amount of the enterprise zone investment tax credit.

The bill also adds investments in energy storage systems as a qualified renewable energy investment.

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

The bill creates a temporary income tax credit for employers in an amount of $1,000 for each employee that is allowed to telecommute at least two-thirds of the time that the employee is expected to work. Any part of the income tax credit that is not used may be carried forward for a 10-year period but may not be refunded.

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

Section 1 of the bill requires the executive director of the department of transportation to adopt rules, no later than December 31, 2021, to establish a program that allows preferential access to managed lanes for low-emission vehicles (LEVs) regardless of the number of vehicle occupants. The rules may:

• Require a LEV owner to pay an annual fee to enroll the owner's LEV in the program;
• Limit the number of LEVs eligible for the program;
• Limit the number of years that a LEV is eligible for a program;
• Treat different classes of LEVs differently;
• Allow preferential access to all or only a subset of managed lanes; and
• Allow either free or reduced toll access to any given toll lane or high occupancy toll lane.

Section 1 also defines the terms "low-emission vehicle" and "managed lane" as well as other terms used in the definition of low-emission vehicle.

Section 2 repeals the statutory authority for an existing program, which is expiring on May 31, 2020, due to a change in federal law, under which a limited number of low-emission vehicles are allowed free access to managed lanes regardless of the number of vehicle occupants.
(Note: This summary applies to this bill as introduced.)

Section 1 of the bill requires a department to annually submit a report of all unfunded programs (report) to staff of legislative council (staff) along with a SMART Act report. An "unfunded program" is defined as any program, service, study, or other function that a department is required or permitted by law to undertake, but for which the department has not received an appropriation or money from any other source for the last 6 fiscal years. Staff will provide the report to the applicable SMART Act joint committee of reference and a compilation of the reports to the statutory revision committee. The department is required to include the report in its SMART Act presentation to the joint committee of reference.

Section 2 authorizes the statutory revision committee to recommend legislation to repeal an unfunded program included in the report.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill extends the repeal date of the innovative industries workforce development program for 5 years, until July 1, 2025. The bill also appropriates $900,000 from the general fund to the division of employment and training in the department of labor and employment to be used for program reimbursements during the fiscal year beginning July 1, 2020.
(Note: This summary applies to this bill as introduced.)

A recent Colorado supreme court case held that in a civil action when an employer admits liability for the tortious actions of its employee, the plaintiff cannot assert additional claims against the employer arising out of the same incident. The bill allows a plaintiff to bring such claims against an employer.

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

Beginning January 1, 2022, the bill requires a health insurance carrier (carrier) that offers an individual health benefit plan in this state to offer a Colorado option plan in the Colorado counties where the carrier offers the individual health benefit plan. The commissioner of insurance (commissioner) is required to develop and implement a Colorado option plan that must:

• Be offered to Colorado residents who purchase health insurance in the individual market;
• Implement a standardized plan that:
• Allows consumers to easily compare health benefit plans; and
• Provides first-dollar, predeductible coverage for certain services;
• Include the essential health benefits package;
• Provide different, specific levels of coverage;
• Include a hospital reimbursement rate formula;
• Require hospital participation;
• Require a minimum medical loss ratio of 85%; and
• Require carriers and pharmacy benefit management firms to pass rebate savings through to consumers and document the savings and pass-through in a form and manner determined by the commissioner.

The Colorado option advisory board (board) is created to advise and make recommendations to the commissioner on all aspects of the Colorado option plan.

The bill authorizes the commissioner to promulgate rules to develop, implement, and operate the Colorado option plan, including:

• Expanding the Colorado option plan to the small group market;
• Establishing a hospital reimbursement rate formula; and
• Requiring carriers to offer the Colorado option plan in specific counties.

If a hospital refuses to participate in the Colorado option plan, the department of public health and environment may issue a warning, impose fines, or suspend, revoke, or impose conditions on the hospital's license.

The commissioner, in consultation with the board, is required to evaluate the Colorado option plan beginning July 1, 2024, and each year thereafter.

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

The bill clarifies that the existing authority of cities and counties (local governments) to plan for and regulate the use of land includes the authority to regulate development or redevelopment in order to promote the construction of new affordable housing units. The provisions of the state's rent control statute do not apply to any land use regulation that restricts rents on newly constructed or redeveloped housing units as long as the regulation provides a choice of options to the property owner or land developer and creates one or more alternatives to the construction of new affordable housing units on the building site.
(Note: This summary applies to this bill as introduced.)

For the state fiscal year beginning July 1, 2020, provides for the payment of expenses of the executive, legislative, and judicial departments of the state of Colorado, and of its agencies and institutions, for and during the fiscal year beginning July 1, 2020. The grand total for the operating budget is set at $32,749,518,270 of which $11,743,636,837 is from the general funds portion of the appropriation; $198,516,570 is from the general fund exempt portion; $9,426,117,669 is from the cash funds portion; $1,589,469,135 is from the reappropriated funds portion; and $9,791,778,059 is from the federal funds portion.

The grand total for the state fiscal year beginning July 1, 2020, for capital construction projects is $113,860,792 of which $2,988,768 is from the capital construction fund portion of the appropriation; $75,374,568 is from the cash funds portion; and $35,497,456 is from the federal funds portion.

The 2018 general appropriation act is amended to balance and make adjustments to the total amount appropriated to the departments of education, health care policy and financing, higher education, and state.

The 2019 general appropriation act is amended to balance and make adjustments to the total amount appropriated to the departments of corrections, education, health care policy and financing, higher education, human services, state, and treasury, and the judicial department.

Appropriations made in Senate Bill 19-059, concerning creation of an automatic enrollment in advanced courses grant program in the department of education and House Bill 19-1002, concerning professional development in leadership for public school principals, are amended to reduce the amount appropriated to the department of education.

Appropriations made in Senate Bill 19-190, concerning measures to increase the number of individuals who are well-prepared to teach in public schools, Senate Bill 19-231, concerning the creation of the Colorado second chance scholarship in the pursuit of higher education for youth previously committed to the division of youth services, and Senate Bill 19-003, concerning the educator loan forgiveness program to address educator shortages, are amended to the reduce the amount appropriated to the department of higher education.

Appropriations made in Senate Bill 19-211, concerning changes to the mental health criminal justice diversion programs, is amended to reduce the amount appropriated to the judicial department.

Appropriations made in House Bill 19-1090, concerning measures to allow greater investment flexibility in marijuana businesses, is amended to clarify that a specified amount shall remain available for expenditure through the 2020-21 fiscal year.

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

Before the enactment of the act, existing law, enacted by Senate Bills 18-001 and 19-263, required that a ballot issue seeking approval for the issuance of transportation revenue anticipation notes (TRANs) be submitted to the voters of the state at the November 2020 general election. If the ballot issue had been approved, the requirement, enacted by Senate Bill 17-267, that the state execute 2 separate tranches of up to $500 million each of lease-purchase agreements in state fiscal years 2020-21 and 2021-22 for the purpose of funding transportation would have been repealed. Existing law, enacted by Senate Bill 19-239, also required department of transportation (CDOT) rule-making and reporting relating to motor vehicles used for certain types of commercial purposes. The act:

• Delays from the November 2020 general election to the November 2021 statewide election the requirement that a ballot issue seeking approval for the issuance of transportation revenue anticipation notes (TRANs) be submitted to the voters of the state;
• Amends the ballot issue to reduce the amount of TRANs authorized to be issued by $500 million to offset the additional $500 million of lease-purchase agreement transportation funding that becomes available because the approval of the ballot issue at the November 2020 general election will repeal only the state fiscal year 2021-22 and tranche of Senate Bill 17-267 lease-purchase agreements, rather than both the state fiscal year 2020-21 and 2021-22 tranches of such lease-purchase agreements;
• Eliminates 2 statutory transfers of $50 million each from the general fund to the state highway fund that are scheduled under current law to be made on June 30, 2021, and June 30, 2022;
• Reduces the amount of general fund money dedicated to make lease-purchase agreement payments due in state fiscal years 2020-21 and 2021-22 by $12 million per year by increasing the amount of such payment to be paid by the department of transportation from its other sources of legally available money by $12 million per year;
• Makes corresponding adjustments to the state fiscal year 2020-21 long bill appropriations to the department of treasury for lease-purchase agreements that decrease the general fund appropriation by $12 million and increase the cash funds appropriation from various cash funds under the control of the transportation commission by $12 million; and
• Repeals the CDOT rule-making and reporting requirements relating to motor vehicles used for certain types of commercial purposes.
  (Note: This summary applies to this bill as enacted.)

The act provides eviction assistance, rental assistance, residential mortgage assistance, and guidance on other housing assistance to households facing financial hardship due to the COVID-19 pandemic.

In determining how to distribute rental assistance, the division of housing in the department of local affairs (division) is required to prioritize:

• Homeless families with dependents or other children enrolled in preschool, elementary, or secondary schools;
• Medicaid clients in nursing homes who are able to live in their communities with in-home services;
• Family unification and related services;
• Homeless or disabled veterans;
• Low-income households with an income at or below one hundred percent of the area median income;
• Survivors of domestic violence;
• People experiencing homelessness who are at a higher risk of contracting COVID-19 according to the federal centers for disease control; and
• Entities that provide direct services to youth experiencing or at risk of experiencing homelessness.

In determining how to distribute residential mortgage assistance, the division is required to prioritize households with an income at or below 100% of the area median income.

From money given to the state in the federal "Coronavirus Aid, Relief, and Economic Security Act":

• $350,000 is appropriated to the judicial department for use by the eviction legal defense grant program; and
• $19,650,000 is transferred from the care subfund in the general fund to the housing development grant fund administered by the division.
  (Note: This summary applies to this bill as enacted.)

The state treasurer is authorized to enter into a contract or contracts to establish a small business recovery loan program (loan program). The purpose of the loan program is to assist the state's recovery from the COVID-19 pandemic by leveraging private investment for loans to Colorado small businesses recovering from the COVID-19 crisis. The treasurer is authorized to contract with the Colorado housing and finance authority or a private entity selected through an open and competitive process.

Subject to the availability of proceeds from insurance premium tax credit purchases, the state treasurer may invest up to $30 million in first loss capital from the small business recovery fund established in the act in fiscal year 2020-21, and up to $30 million in first loss capital in fiscal year 2021-22; except that the total invested across both fiscal years may not exceed $50 million. The investments must be made in tranches of no more than $10 million each. Each tranche must be matched at a 4-to-1 ratio by money invested from other sources before it is committed or deployed. Once the money in a tranche is matched, it must be used to make loans of working capital to Colorado businesses with between 5 and 100 employees that meet eligibility criteria. The loans must be between $30,000 and $500,000, with a maturity of up to 5 years. The state treasurer may not invest a new tranche of state money until the prior tranche is at least 90% invested in small business loans.

When each tranche is deployed, it is subject to an initial period of time in which a portion of the money is allocated to each county on a basis proportionate to the county's share of small businesses or small business employees relative to the state, or a similar metric, or based on a formula that accounts for how affected each county has been by the COVID-19 pandemic. During this time period, the money allocated to the county is reserved for eligible borrowers located in that county. After the initial period of time passes, the money remaining in the tranche is available on a statewide basis.

The small business recovery loan program oversight board (oversight board) is created in the department of the treasury (department). The oversight board consists of the state treasurer, the director of the minority business office on behalf of the office of economic development, a member appointed by the speaker of the house of representatives, a member appointed by the president of the senate, and a member appointed by the governor. The oversight board consults with the treasurer on the selection of a loan program manager, establishes certain terms and criteria applicable to the loan program in consultation with lending industry leaders and small business representatives, and provides oversight and guidance to the loan program to ensure it complies with statutory requirements and fulfills the purpose of assisting Colorado small businesses recovering from the COVID-19 crisis. The loan program manager must report on a quarterly basis to the oversight board. The oversight board must file written reports with the joint budget committee twice each fiscal year, and must report once each fiscal year for the first 2 years to the business committees of the house and senate.

The department is authorized to issue insurance premium tax credits to insurance companies that are authorized to do business in Colorado and incur premium tax liability, subject to procedures established by the department. The department may contract or consult with an independent third party to manage the bidding process. The department is required to issue a tax credit certificate to each successful purchaser. The department is authorized to issue up to $40 million in tax credit certificates in fiscal year 2020-21. The department is authorized to issue up to an additional $28 million in tax credits in fiscal year 2021-22, unless an equivalent amount of federal money is appropriated or allocated to the program.

A qualified taxpayer may claim the tax credit against its premium tax liability. For a tax credit certificate issued in fiscal year 2020-21, the qualified taxpayer may claim up to 50% of the credit in calendar year 2026, and may claim the remaining amount of the credit beginning in calendar year 2027. For a tax credit certificate issued in fiscal year 2021-22, the qualified taxpayer may claim the credit beginning in calendar year 2028. The amount of the credit claimed cannot exceed the taxpayer's premium tax liability for a given year. The unused amount carries forward and may be claimed in subsequent years; except that a credit cannot be claimed for premium tax liability incurred in a taxable year that begins after December 31, 2031.

The act creates the small business recovery fund in the treasury. The fund consists of tax credit sale proceeds, any revenues, disbursements, or money returned to the state from the loan program, and any other money the general assembly appropriates or transfers to the fund. The money in the fund is continuously appropriated to the department to implement the loan program and to pay for the department's direct and indirect costs in administering the loan program and in issuing the tax credits. Beginning in fiscal year 2025-26, the treasurer must credit any unexpended and unencumbered money remaining in the fund at the end of a fiscal year to the general fund. The fund is repealed on July 1, 2029, and all unexpended and unencumbered money remaining in the fund is transferred to the general fund.

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

The act establishes that a person engages in a deceptive trade practice if the person, within 180 days following the declaration of a disaster or disaster emergency by the president of the United States or the governor of the state and in the geographic area for which the disaster was declared, sells, offers for sale, provides, or offers to provide any of the following at a price so excessive as to amount to price gouging:

• Building materials;
• Consumer food items;
• Emergency supplies;
• Fuel;
• Medical supplies;
• Other necessities;
• Repair or reconstruction services;
• Transportation, freight, or storage services; or
• Services used in an emergency cleanup.

A price is not unreasonably excessive if the seller can prove that, due to events that gave rise to the disaster declaration, the price is attributable to additional costs imposed on the seller by the seller's supplier or suppliers or other direct costs of providing the good or service sold or offered for sale.

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

The act prohibits a principal, which includes an employer, certain labor contractors, public employers, and entities that contract with 5 or more independent contractors, from discriminating, retaliating, or taking adverse action against any worker who:

• In good faith, raises any concern about workplace health and safety practices or hazards related to a public health emergency to the principal, the principal's agent, other workers, a government agency, or the public if the workplace health and safety practices fail to meet guidelines established by a federal, state, or local public health agency with jurisdiction over the workplace;
• Voluntarily wears at the worker's workplace the worker's own personal protective equipment, such as a mask, faceguard, or gloves, under specified circumstances; or
• Opposes a practice the worker reasonably believes is unlawful or makes a charge, testifies, assists, or participates in an investigation, proceeding, or hearing of alleged unlawful acts.

Additionally, a principal is prohibited from requiring or attempting to require a worker to sign a contract or other agreement that limits or prevents the worker from disclosing information about workplace health and safety practices or hazards related to a public health emergency.

A worker who knowingly discloses false information or discloses information with reckless disregard for the truth or falsity of the information is not protected under the act.

A person may seek relief by:

• Filing a complaint with the division of labor standards and statistics (division) in the department of labor and employment;
• Bringing an action in district court, after exhausting administrative remedies; or
• Bringing a whistleblower action in the name of the state in district court, after exhausting administrative remedies.

The division is authorized to adopt rules necessary to implement the act.

$270,153 is appropriated to the department of labor and employment from the employment support fund, of which $206,193 is allocated for use by the division for enforcement of worker's rights related to a public health emergency, based on the assumption that the division will require an additional 2.5 FTE, and $63,960 is reappropriated to the department of law for legal services.

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

Current law specifies that a person who commits criminal pollution of state waters that is committed:

• With criminal negligence or recklessly is subject to a maximum daily fine of $12,500; and
• Knowingly or intentionally is subject to a maximum daily fine of $25,000.

Section 1 of the bill makes a:

• Criminally negligent or reckless violation a misdemeanor and increases the penalty to $25,000, imprisonment of up to one year, or both; and
• Knowing or intentional violation a class 5 felony and increases the penalty to $50,000, imprisonment of up to 3 years, or both.

Current law specifies that a person who knowingly makes any false representation in a required record or who knowingly renders inaccurate any required water quality monitoring device or method is guilty of a misdemeanor and is subject to a fine of not more than $10,000, imprisonment in the county jail for not more than 6 months, or both. Section 2 makes these violations a class 5 felony and specifies that if 2 separate offenses occur in 2 separate occurrences during a period of 2 years, the maximum fine and imprisonment for the second offense are double the default amounts.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Tax Expenditure Evaluation Interim Study Committee. The bill creates the legislative oversight committee concerning tax policy (committee), and the associated task force (task force).

The committee is required to consider the policy considerations contained in the tax expenditure evaluations prepared by the state auditor and is responsible for the oversight of the task force. The committee may recommend legislative changes that are treated as bills recommended by an interim legislative committee.

The task force is required to study tax policy and develop and propose for committee consideration any modifications to the current system of state and local taxation.

The task force is also authorized, upon request by a committee member, to provide evidence-based feedback on the potential benefits or consequences of a legislative or other policy proposal not directly affiliated with or generated by the task force, including any bill or resolution introduced by the general assembly that affects tax policy.

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

For income tax years commencing on and after January 1, 2020, 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.)

Current law requires a legislative declaration stating the intended purpose of a new tax expenditure or the intended purpose for extending an expiring tax expenditure. The act expands that law by:

• Requiring a statutory legislative declaration, not nonstatutory;
• Requiring any bill that creates a new tax expenditure to include a repeal of the expenditure after a specified period of tax years and any bill that extends an expiring tax expenditure to extend the expenditure for a specified period of tax years; and
• Requiring the statement of the intended purpose to be a part of a tax preference performance statement, which includes:
• The classification of the type of the tax expenditure; and
• Detailed information regarding the legislative purpose of the tax expenditure, which, at minimum, includes clear, relevant, and ascertainable metrics and data requirements that allow the tax expenditure to be measured for effectiveness in achieving the intended purpose.
  (Note: This summary applies to this bill as enacted.)

For state fiscal years commencing on or after July 1, 2020, the bill requires 10% of net revenue from sales and use tax, as a portion of the sales and use taxes attributable to sales or use of vehicles and related items, to be credited to the highway users tax fund (HUTF) and thereafter allocated for state, county, and municipal highway system projects in accordance with the existing "second stream" formula for the allocation of HUTF money as follows:

• 60% to the state highway fund;
• 22% to counties; and
• 18% to municipalities.
  (Note: This summary applies to this bill as introduced.)

The bill amends the "Colorado Consumer Protection Act" (act) to state that a plaintiff in an individual action may be awarded damages equal to the sum of $500 per violation.

The bill also amends the act to state that, under the act, a class action may be brought and damages may be awarded to the class.

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

The act requires the department of labor and employment to collaborate with the department of education to include in the Colorado state apprenticeship resource directory the name and contact information for at least one designated apprenticeship training program contact for every public high school and school district.

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

The bill enacts the "Consumer and Employee Dispute Resolution Fairness Act" (act). For certain consumer and employment arbitrations, the act:

• Prohibits the waiver of standards for and challenges for evident partiality prior to a claim being filed and requires any waiver of such provisions after the claim is filed to be in writing;
• Provides that the right of a party to challenge an arbitrator based on evident partiality is waived if not raised within a reasonable time of learning of the information leading to the challenge but that such right is not waived if caused by the opposing party;
• Authorizes the nonobjecting party to seek provisional remedies from court if a party objects to an arbitrator and the parties are not able to agree on an arbitrator;
• Establishes ethical standards for arbitrators; and
• Requires specified public disclosures by arbitration services providers to the parties but includes protections for certain confidential information.

The bill also requires an individual arbitrator for certain consumer and employment arbitrations to make additional disclosures of information that might affect the arbitrator's impartiality.

The bill specifies how attorney fees and other reasonable expenses are to be awarded if a court vacates an award because of an arbitrator's evident partiality or failure to make required disclosures. and clarifies when appeals of orders may be made in consumer and employee arbitrations.

The bill also provides that for a standard form contract involving a consumer or an employee:

• Specified terms are unenforceable as against public policy; and
• Including an unenforceable term constitutes a deceptive trade practice under the "Colorado Consumer Protection Act"; and
• How certain cost-shifting provisions are to be interpreted.

(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 changes the dollar threshold for economic nexus for purposes of retail sales made by retailers without physical presence in the state from $100,000 to $200,000.

Current law temporarily allows small retailers with physical presence in the state that have retail sales of $100,000 or less to source sales to the business' location regardless of where the purchaser receives the tangible personal property or service, thus providing an exception to the sales tax sourcing rule. The bill changes this threshold to $200,000 or less in retail sales and makes the exception permanent.
(Note: This summary applies to this bill as introduced.)

For purposes of the property tax, the bill classifies an improvement that is used to provide short-term stays, which is overnight lodging for less than 30 consecutive days in exchange for a monetary payment. A building or a portion of a building that is designed and used as a residency by a person, a family, or families and that is leased or available to be leased for short-term stays is a residential improvement and, therefore, it is classified as residential property.

A short-term rental unit is excluded from the definition of residential improvements and, therefore, it is classified as nonresidential property. A short-term rental unit is defined to mean a building or a portion of a building that is designed for use predominantly as a place of residency by a person, a family, or families, but that is leased or available to be leased for short-term stays during the property tax year and is occupied by the owner for less than 30 days in a year.

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

Beginning in the 2020-21 budget year, the bill allows a school district, a board of cooperative services, a charter school, or the state charter school institute (local education provider) that operates a pathways in technology early college high school (p-tech school) to apply to the department of education (department) for reimbursement for the amount of tuition and fees and the costs of books and materials incurred in enrolling p-tech school students in postsecondary courses. The amount of the reimbursement is based on the average of the in-state tuition for local district colleges or community colleges, depending on the type of institution that provides the course, and is payable only for each successfully completed course credit hour. The state board of education must promulgate rules to implement the reimbursements. For the 2020-21 budget year and each budget year thereafter, the general assembly is directed to appropriate at least $2 million for the amount of the reimbursements. As part of the annual budget preparation process, the department will report the actual amount reimbursed and the amount expected to be reimbursed in the current and future budget years.
(Note: This summary applies to this bill as introduced.)

The bill requires the staff of the legislative council to prepare business fiscal impact notes (notes) on legislative bills in each regular session of the general assembly. The speaker of the house of representatives, the minority leader of the house of representatives, the president of the senate, and the minority leader of the senate are authorized to request 2 notes each, or more at the discretion of the director of research of the legislative council.

The bill requires the staff of the legislative council to meet with the member of leadership requesting the note and with the sponsor of the legislative bill to discuss whether a note can practically be completed for that legislative bill. If not, the member of leadership may request a note on a different legislative bill.

A business fiscal impact note is defined as a note that uses available data to analyze the potential direct economic effects of a legislative bill on Colorado businesses, including costs related to compliance, impacts on hiring or job losses, savings or cost reductions, and other fiscal impacts.

The bill requires the director of research of the legislative council to develop the procedures for requesting, completing, and updating the notes and to memorialize the procedures in a letter to the executive committee of the legislative council.

The staff of the legislative council must designate a 5-day period during which Colorado businesses can submit comments on the impacts of a legislative bill selected for the preparation of the note, or a shorter time if the bill is selected during the last 30 days of session. The staff must summarize and compile the comments as part of the note.

Finally, the legislative bill requires each state department, agency, or institution to cooperate with and provide information for a note of a legislative bill in the manner requested by the staff of the legislative council.

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

The bill:

• Increases the statutory limitation period for actions based on construction defects from 6 years to 10 years;
• Allows tolling of the limitation period on any statutory or equitable basis; and
• Requires tolling of the limitation period until the claimant discovers not only some physical manifestation of a construction defect but also its cause.
  (Note: This summary applies to this bill as introduced.)

The act authorizes the board of county commissioners of a county (board), in consultation with the county treasurer, to make loans to a governmental entity that is created by or located within the county subject to the following requirements:

• The board must adopt underwriting standards that require each proposed loan to be analyzed with respect to risks, market rates, and loan terms before making any loans;
• Each loan must be analyzed using the underwriting standards;
• The source of a loan must be legally available money that is not otherwise encumbered or obligated, and the amount loaned must not cause the total outstanding principal balance of all such loans made to exceed 8% of the amount of such money available at the time the loan is made;
• A loan must have a specified repayment term;
• A loan recipient must pay the county interest on the loan at an initial rate that is equal to or greater than the rate of return earned on all county financial investments;
• A loan recipient must use loan proceeds for the sole purpose of funding public infrastructure projects within the county; and
• The board must make the loan by entering into an intergovernmental agreement with the loan recipient that establishes loan terms and conditions. Before entering into such an intergovernmental agreement:
• The board must approve the public infrastructure project to be funded by the loan and the terms and conditions of the loan at a public board meeting; and
• The board or the loan recipient must pursue private sector options for funding the public infrastructure project to be funded by the loan and report regarding the options pursued at the board meeting at which the board approves the loan.
  (Note: This summary applies to this bill as enacted.)

The bill makes the modifications to the "Municipal Annexation Act of 1965" (act). Under the act, an unincorporated area within a county may not be annexed to a municipality unless not less than one-sixth of the perimeter of the land area is contiguous with the municipality. Section 2 of the bill modifies this requirement so that not less than one-third of the perimeter of the area to be annexed must be contiguous with the municipality.

Section 2 modifies existing contiguity requirements to specify that county-owned open space (unlike other forms of public lands or public land uses) affect contiguity. The bill expands the group of land uses that affects contiguity to include any land area owned by a county and any land area upon which infrastructure owned or maintained by a county is located. Contiguity may be established across such land area owned or maintained by the county by resolution of the board of county commissioners (BOCC) approving an intergovernmental agreement (IGA) with the annexing municipality in which satisfaction of the contiguity requirement with respect to such land is acknowledged.

Section 2 also prohibits a municipality from annexing an area of land unless the land is clearly depicted within an area planned for annexation as identified in an annexation plan that was adopted by the municipality at least 2 years prior to the proposed annexation.

Under the act, one of the applicable tests for determining whether a community of interest exists between the annexing municipality and the area proposed to be annexed requires a finding that one-half or more of the land in the area proposed to be annexed is agricultural. Section 2 modifies this requirement to require a finding that one-third of the land area is being used for agricultural purposes or has been assessed by the county assessor in the 3-year period prior to the proposed annexation as agricultural. An alternate test for determining satisfaction of the community of interest requirement requires a finding that it is not physically practicable to extend to the area proposed to be annexed certain urban services. The bill modifies this requirement to require a finding that it is not physically practical or economically feasible to extend such urban services to the area and an agreement between the annexing municipality and a quasi-municipal corporation addressing the terms of services.

In connection with existing requirements of the act pertaining to establishing the boundaries of an area to be annexed where land held in identical ownership is present, section 3 specifies that contiguity is affected by whether a street, road, or public way is owned or maintained by a county or whether infrastructure owned or maintained by the county is located on the land.

In connection with an existing requirement of the act that prohibits certain annexations that would extend a municipal boundary more than 3 miles from any point of the municipal boundary, section 3 provides that, within this 3-mile area, the contiguity requirement may be achieved by a resolution of the BOCC in accordance with the bill. Prior to completion of an annexation within the 3-mile area, the bill requires that the municipality have in place a comprehensive annexation plan for the area. The bill specifies additional requirements pertaining to the plan.

Prior to completion of an annexation in which the basic contiguity requirement of the act is achieved, section 3 also requires the municipality to determine if any of the land to be annexed is owned or maintained by the county or whether any infrastructure owned or maintained by the county is located on the land area. The annexation is also made subject to the terms of any IGA the municipality has entered into with the county.

Section 3 enlarges the time before the hearing on the annexation petition in which the petition must be received by the municipality for the annexation to proceed and extends the time for certain required notices to be provided in advance of the hearing.

Under the act, in establishing the boundaries of any area proposed to be annexed, if a portion of a platted street or alley is annexed, the entire width of said street or alley is to be included within the area annexed. Section 3 specifies that the length and extent of the county owned or maintained roadway that is to be annexed, and any monetary reimbursement paid to the county, must be determined by an IGA approved by the county and the annexing municipality prior to the annexation of any parcel of land adjacent to or severed by the county roadway.

The act specifies that an annexation map must be filed with the annexation petition. Section 4 requires the map to include additional information.

Under the act, the hearing on the annexation petition before the annexing municipality must be held not less than 30 days nor more than 60 days after the effective date of the resolution setting the hearing. Section 5 changes these deadlines so the hearing must be held not less than 60 nor more than 90 days after the effective date of the resolution.

Section 6 makes modifications to various requirements in the act pertaining to the annexation impact report (AIR), including the date by which the AIR must be prepared and adds new information that must be included in the AIR.

Under the act, the annexing municipality must issue certain findings and conclusions addressing the legal sufficiency of the annexation. Section 7 expands the findings to include a determination as to how any IGAs entered into by one or more counties and the municipality affect the proposed annexation.

In the case of an annexation without the need for an election, section 8 permits such an annexation to take place subject to the terms of any IGA entered into between or among the annexing municipality and one or more counties.

Section 9 requires the annexing municipality to file a copy of any applicable operations and maintenance agreement entered into between the municipality and a county if the IGA associated with the proposed annexation requires the annexing municipality to assume the operation and maintenance of public infrastructure owned or maintained by the county that is located on land within the land area to be annexed.

If an IGA is required and an annexing municipality fails to enter into such an agreement with a county, or violates any of the terms of such agreement , section 10 permits the BOCC to file a lawsuit seeking injunctive relief to compel the municipality to enter into an IGA or to compel enforcement of the agreement.

Section 11 permits a county to direct disconnection of land owned by the county from within an incorporated municipality. The bill specifies the process by which such disconnection is to take place and the legal effects of the disconnection .

Sections 12 and 13 deal with petitions for disconnection by court decree involving statutory cities and statutory towns, respectively. These sections provide that, once any land area has been previously annexed by a particular city or town, the same land area shall not become the subject of a petition disconnecting the land area from the same city or town at anytime thereafter unless the land is to be annexed into another city or town, respectively, or upon agreement to the disconnection by passage of a resolution of the BOCC of the county.
(Note: This summary applies to this bill as introduced.)

The bill requires the public utilities commission to adopt by rule, no later than July 31, 2021, renewable natural gas programs for large natural gas utilities (those that have at least 200,000 250,000 customer accounts in Colorado) and small natural gas utilities (those that have fewer than 200,000 250,000 customer accounts in Colorado). Municipally owned natural gas utilities may, but need not, participate in a renewable natural gas program. The rules must include reporting requirements and a process for natural gas utilities to fully recover prudently incurred costs associated with the large and small renewable natural gas programs.

"Renewable natural gas" is defined to mean any of the following products processed to meet pipeline quality standards or transportation fuel-grade requirements or delivered by an alternative energy carrier :

• Biogas that is blended with, or substituted for, geologic natural gas;
• Hydrogen gas derived from renewable energy sources; or
• Methane gas derived from any combination of biogas; hydrogen gas or carbon oxides derived from renewable energy sources; waste carbon dioxide; coalbed methane resulting from human activity; naturally occurring coalbed deposits; a municipal solid waste landfill; waste tire or municipal solid waste pyrolysis; or biogas recovery from manure management systems and anaerobic digesters ; or the decomposition of organic food waste .

If a large natural gas utility's total incremental annual cost to meet the targets of the large renewable natural gas program exceeds 5% 2% of the large natural gas utility's total revenue requirement for a particular year, the large natural gas utility shall not make additional qualified investments under the large renewable natural gas program for that year without approval from the commission. The bill establishes the following portfolio targets for the percentage of gas purchased by large natural gas utilities that is renewable natural gas:

• By January 1, 2025, at least 5% must be renewable natural gas;
• By January 1, 2030, at least 10% must be renewable natural gas; and
• On and after January 1, 2035, at least 15% must be renewable natural gas.

Small natural gas utilities may opt in to the small renewable natural gas program as established by the commission by rule. The rule must include tradeable credits and a rate cap limiting the small natural gas utility's costs of procuring renewable natural gas from third parties and qualified investments in renewable natural gas infrastructure.

The bill appropriates $83,555 from the fixed utilities cash fund to the department of regulatory agencies for use by the public utilities commission to implement 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.)

The bill modifies the "Regional Transportation District Act" (Act) as follows:

• Provides factors for the regional transportation district (district) to consider in making decisions about services, route planning, and rates;
• Prohibits the district from discriminating against people with disabilities in the provision of transportation services and prohibits discrimination against an individual on the basis of race, color, ethnicity, or national origin in the provision of transportation services. A person who is the subject of a violation of the prohibition can bring a civil suit in state district court.
• Authorizes the transportation legislation review committee to review the district's compliance with the Act, requires the district to comply with requests for information, and requires the committee to hear public testimony concerning the district's compliance with the prohibitions on discrimination;
• Adds 2 additional voting board members to be appointed by the governor for 3-year terms, one to represent constituents with disabilities and one with experience in equitable transportation planning;
• Adds the state treasurer and the executive director of the department of transportation as nonvoting ex-officio members of the board;
• Establishes contribution limits in the "Fair Campaign Practices Act" for candidates for the board of directors of the district;
• Requires the board to meet monthly instead of quarterly and to live broadcast its meetings whenever practicable, requires members to be physically present to vote except in the case of a documented medical condition, allows the board to adopt procedures related to the removal of an elected or appointed member, and requires the board to adopt procedures to reduce the compensation of a member who is absent from the member's official duties;
• Allows the district to provide commercial and retail services at its facilities;
• Requires the state auditor to conduct audits of the district's pension plans and unfunded pension liability, the district's organization structure and compensation, and the cost-efficiency and effectiveness of the district's competitive vehicular services policies;
• Provides whistle-blower protections to employees of the district and of entities contracting with the district, includes the district within the scope of the state auditor's fraud hotline, makes the district's directors and certain employees subject to ethics requirements of the state constitution, and clarifies that the district is subject to existing codes of conduct for public employees; and
• Amends other provisions related to the administration of the district.
  (Note: This summary applies to this bill as introduced.)

The bill creates the water resources financing enterprise (enterprise). The board of the enterprise (board) consists of the board of directors of the Colorado water resources and power development authority and the Colorado water conservation board. The enterprise will provide financing to "water providers", defined to include drinking water suppliers, wastewater treatment suppliers, and raw water suppliers. Raw water suppliers are limited to those that provide raw water for treatment and use as drinking water.

Customers of drinking water suppliers will pay a fee to the supplier, who will transmit it to the enterprise to be used for the financing. The fee is 25 cents per 1,000 gallons of drinking water delivered per month to each metered connection in a drinking water supplier's public water system, collected after the first 4,000 gallons of drinking water delivered per month to an individual metered connection. The board may adjust the fee based on inflation and equity concerns for large nonresidential customers and customers who pay tiered rates that start higher than 4,000 gallons per month.

The enterprise can provide financing for grants, loans, and in-kind technical assistance in arranging third-party financing. In determining whether to provide financing, the board shall consider the following factors:

• A water provider's ability to pay, including whether the water provider has sought or received other financial assistance;
• Whether a water provider is subject to noncompliance or increased requirements related to the provision of raw water, drinking water, water treatment, or wastewater treatment;
• Whether the proposed use of financing relates to a project identified in and in furtherance of the state water plan; and
• The geographic location and demographic characteristics of the water provider and its customers.

The enterprise shall provide, and a water provider may use, the financing only:

• In connection with the provision of raw water, drinking water, water treatment, or wastewater treatment; and
• For feasibility studies, consulting, planning, permitting, and construction of infrastructure and water conservation projects and related recreational, hydroelectric, and flood control facilities, including necessary enlargement and rehabilitation of facilities but excluding maintenance and operation.
  (Note: This summary applies to this bill as introduced.)

The bill modifies the community solar garden property tax exemption, which exempts the percentage of alternating current electricity capacity of a community solar garden that is attributed to subscribers who are tax exempt, by:

• Extending the exemption for 5 more property tax years ( section 1 of the bill); and
• Expanding the exemption to apply to a community solar garden that is a solar energy facility, which is assessed statewide ( section 2 ).

For the period that the exemption is extended, the state will reimburse local governments for the lost property tax revenues that result from the newly expanded credit. These payments will be made from the sustainable energy tax policy fund, which consists of the increased revenue as a result of changes to the coal tax made in sections 4 and 5 , and the general fund if there is insufficient money in the fund.

In years when the state is required to refund excess state revenues under section 20 of article X of the state constitution (TABOR), the reimbursements to the counties are a TABOR refund mechanism. This refund mechanism only applies after the refunds made to counties for the reimbursements for the senior homestead exemption ( sections 1 and 6 ).

Locally assessed solar energy facilities are valued by assessors using valuation procedures developed by the property tax administrator (administrator). Currently, the administrator is required to utilize a cost approach to valuation for all renewable energy facilities. This valuation currently involves a "tax factor" based on a 20-year period. Section 2 extends this period by 10 years and specifies that after the 30 years, a tax factor is not applied and the taxable value shall not exceed the depreciated value floor calculated using the cost basis method. Under section 3 , the administrator will be required to utilize the income approach used for solar energy facilities for a renewable energy facility that would qualify as a solar energy facility if it generated more energy, so that all similar facilities will be valued in the same manner.

For purposes of the severance tax on coal, beginning July 1, 2021, section 4 eliminates the quarterly exemption on the first 300,000 tons of coal and the credit for coal produced from underground mines and for the production of lignitic coal. Prior to June 30, 2026, the additional severance tax that results from these changes will be credited to the sustainable energy policy fund, and thereafter it is allocated like other severance tax revenue (section 5).
(Note: This summary applies to this bill as introduced.)

The bill directs the state board of education (state board) to review, during the first review of standards performed after July 1, 2021, standards relating to the knowledge and skills that a student should acquire in school to ensure that the financial literacy standards for ninth through twelfth grade include an understanding of the costs associated with obtaining a postsecondary degree or credential and how to budget for and manage the payment for those costs, including managing student loan debt; understanding credit cards and credit card debt; and understanding retirement plans, including investments and retirement benefits.

The bill adds to the resources contained in the existing financial literacy resource bank created and maintained by the state board specific references relating to assessing the affordability of higher education and how to budget and pay for higher education, as well as how to manage student loan debt; understanding credit cards and credit card debt; and understanding retirement plans, including investments and retirement benefits.

Under current law, school districts are encouraged to adopt a financial literacy curriculum and to make completion of a course in financial literacy a graduation requirement. The bill adds assessing the affordability of higher education and how to budget and pay for higher education, as well as how to manage student loan debt, to the suggested financial literacy curriculum, as well as familiarizing students with the process and required forms to apply for financial aid, grants, and scholarships.

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

Section 1 of the act repeals the existing statutory criteria for congressional districts.

Sections 2 to 13 of the act establish statutory provisions concerning congressional districts established by the new independent congressional redistricting commission (congressional commission) and update the existing statutory provisions related to the independent legislative redistricting commission (legislative commission), including:

• Stating the general assembly's intent that the congressional commission and legislative commission (commissions) apply the correct federal citation to the "Voting Rights Act of 1965" rather than the incorrect citation contained in the Colorado constitution;
• Requiring the legislative commission to designate which year an election for each senate district takes place and to specify from which district a new senator is elected when there is a vacancy in a senatorial district;
• Requiring the commissions to provide maps of the proposed and final congressional and legislative districts to county clerks, the Colorado supreme court, and the secretary of state;
• Requiring boards of county commissioners to approve new precinct boundaries and to notify the secretary of state and major party chairs of the new precinct boundaries;
• Specifying how the secretary of state may correct a redistricting plan if an approved plan fails to include property in any district, includes property in more than one district, or splits a residential parcel;
• Specifying that the boundaries of a district approved in a redistricting plan do not change if there is a change in a county or municipal boundary; and
• Requiring the secretary of state to provide maps of districts to candidates.

Section 14 of the act requires the commissions to use the total population used by the federal census bureau in reapportioning the seats in congress as adjusted by nonpartisan staff to move certain prisoners from being counted in the prison.

Section 15 of the act creates separate accounts within the legislative department cash fund (cash fund) for each of the commissions and transfers money from the cash fund to each of the commissions to pay for their work.

Sections 16 to 18 of the act make conforming amendments to update the statutes on the redistricting account in the legislative cash fund, the "Colorado Open Records Act", and duties of county commissioners to reflect the congressional and legislative commissions.

Sections 19 to 25 of the act contain nonstatutory provisions relating to the commissions as required by the state constitution, including:

• Appointing nonpartisan staff to assist the commissions;
• Directing staff to prepare forms for and review applications from persons interested in serving on the commissions and assisting the panels of retired justices and judges who appoint members of the commissions;
• Assembling the necessary hardware, software, and information necessary for the commissions and nonpartisan staff to redistrict congressional and legislative districts; and
• Establishing the necessary procedures for the judicial panels, commissions, and nonpartisan staff to receive a per diem and reimbursement of expenses.
  (Note: This summary applies to this bill as enacted.)

The bill requires a health care facility to provide an itemized statement or bill to a patient within 30 days after discharge from the facility or within 7 days after the patient's written request. The statement or bill must list all medical services provided in understandable language, without using procedure codes or drug codes exclusively and with a breakdown of the charges for which payment is expected from the patient.

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

The bill creates the financial empowerment office (office) and the director of the office (director) in the department of law to grow the financial resilience and well-being of Coloradans through specified community-derived goals and strategies. The director is appointed by the Colorado attorney general and may hire staff as necessary to perform the duties and functions of the office. The office also consists of a manager who is appointed by the director.

The office is authorized to partner with governmental bodies, community organizations, financial institutions, local service providers, and philanthropic organizations to achieve the purposes of the office. The office is also authorized to develop:

• Methods to increase access to safe and affordable financial products;
• Tools and resources that advance, increase, and improve Colorado residents' financial management; and
• Community-informed policies and systems that dismantle systemic barriers to building ownership and wealth for all, especially low-income communities and communities of color.

The financial empowerment office is required to:

• Support the organization of community coalitions to define and lead financial resilience strategies;
• Align, support, and build ties to build financial education and well-being in communities across the state;
• Establish a statewide coalition to assist the director in increasing access to safe and affordable banking products that help improve the financial stability of Colorado residents;
• Work with stakeholders to increase access to low-cost, credit-building loans and financial products;
• Work with state authorities and other stakeholders to expand access to safe and affordable banking products with low fees and easy account access;
• Develop technical assistance to launch or expand local financial coaching and counseling efforts;
• Raise money to support coaching, safe and affordable banking, and potential loan funds;
• Collaborate with the office of the state treasurer on the creation and management of a loan fund to support small credit-building loans; and
• Track community feedback on consumer financial abuses and coordinate with the enforcement teams at various state agencies, connect consumers with existing resources, and educate the public on their related consumer rights.

The office is also required to submit an annual report to the general assembly regarding the activities of the office and the state of affordable banking access in Colorado.

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

In 2019, the general assembly created the Colorado secure savings board (board) in the office of the state treasurer to study the costs to the state of insufficient retirement savings and 3 approaches to increasing retirement savings in Colorado. The board found that a state-facilitated automatic enrollment individual retirement account program is the best option for Colorado and recommended the establishment of such a program, coupled with the greater use of financial education tools in the state. In furtherance of the board's recommendation, the act directs the board to create and implement the Colorado secure savings program (program).

The act specifies the powers and duties of the board in connection with the creation and administration of the program and updates the criteria to which the board is required to adhere in developing the program. The board is required to adopt rules regarding enrollment in the program, contributions to and withdrawals from program accounts, the process for employer exemptions from offering the program, and required disclosures.

The act creates the Colorado secure savings program fund in the state treasury to consist of money appropriated by the general assembly, money transferred to the fund by the federal government, money from fees and penalties in connection with the program, any gifts, grants, or donations made to the fund, and any gifts, grants, donations, or investments made to the state treasurer. The state treasurer may solicit gifts, grants, donations, or investments not required to be repaid, from public or private sources to cover the costs associated with the administration of the program.

All individual account information for accounts under the program is confidential and may not be disclosed except under specified circumstances.

For the 2020-21 state fiscal year, the general fund appropriation made in the annual general appropriation act to the office of the governor for use by the office of information technology for applications administration is decreased by $1,197,552. The same amount is appropriated from the general fund to the department of the treasury for the implementation of the act. Any money appropriated that is not expended prior to July 1, 2021, is further appropriated to the department for the 2021-22 state fiscal year for the same purpose.

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

The act creates the air quality enterprise and specifies that its revenues are exempt from the state constitution's TABOR provisions. The enterprise will conduct air quality modeling, monitoring, data assessment, and research; implement emission mitigation projects; and provide its data to the division of administration (division) and the air quality control commission (commission) in the department of public health and environment (department) to facilitate the administration of the state's air quality laws, including by facilitating the timely issuance and effective enforcement of appropriate emission permits.

The enterprise is governed by a board of directors comprised of the executive director of the department or the executive director's designee and 9 members appointed by the governor and representing the commission, fee payers, business management, and scientific researchers. The board shall establish by rule the following enterprise fees in an amount that, in aggregate, reflects the value of the services the enterprise provides:

• A fee per ton of air pollutant;
• A fee for services performed for third parties for air quality modeling, monitoring, assessment, or research;
• A fee for emission mitigation project services.

The fees are credited to the newly created air quality enterprise cash fund. Revenue collected from the fees must not exceed the following amounts:

• For state fiscal year 2021-22, $1 million;
• For state fiscal year 2022-23, $3 million;
• For state fiscal year 2023-24, $4 million; and
• For state fiscal years commencing on or after July 1, 2024, $5 million.

The enterprise is required to submit an annual report to the general assembly each December 1 detailing its activities, revenues, and the value of its business services. The enterprise is repealed on September 1, 2034, and is subject to sunset review.

For purposes of the fees for air pollutant emission notices, annual per-ton emissions, and application processing, the act:

• Removes the statutory maximum for the fees;
• Establishes the amount of the fees for state fiscal years 2020-21 and 2021-22; and
• Allows the commission to thereafter adjust the fees by rule.

Additionally, for annual per-ton emission fees and processing fees, the act specifies the purposes for which the increased revenues from those fees may be spent and requires annual reporting by the division regarding the fees.

The act appropriates $10,660 from the general fund to the department and reappropriates the money to the department of law for legal services necessary to implement the act.

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

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:

• The employee has a mental or physical illness, injury, or health condition; needs a medical diagnosis, care, or treatment related to such illness, injury, or condition; or needs to obtain preventive medical care;
• The employee needs to care for a family member who has a mental or physical illness, injury, or health condition; needs a medical diagnosis, care, or treatment related to such illness, injury, or condition; or needs to obtain preventive medical care;
• The employee or family member has been the victim of domestic abuse, sexual assault, or harassment and needs to be absent from work for purposes related to such crime; or
• A public official has ordered the closure of the school or place of care of the employee's child or of the employee's place of business due to a public health emergency, necessitating the employee's absence from work.

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.

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

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 employer requires the individual to work in an environment that is not in compliance with: Federal centers for disease control and prevention guidelines applicable to the employer's business and workplace at the time of the determination; state and federal laws, rules, and regulations concerning disease mitigation and workplace safety; or an executive order issued by the governor, or a public health order issued by the department of public health and environment or a local government, requiring the employer to close the business or modify the operation of the business;
• The individual is the primary caretaker of a child enrolled in a school that is closed due to a public health emergency or of a family member or household member who is quarantined due to an illness during a public health emergency; or
• The employee is immunocompromised and more susceptible to illness during a public health emergency.

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.

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

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:

• Provide business services to carriers that pay the insurer fee, including services to increase enrollment in health benefit plans offered by carriers across the state; increase the number of individuals who are able to purchase health benefit plans in the individual market by providing financial support for certain qualifying individuals; fund the reinsurance program that offsets the costs carriers would otherwise pay for covering consumers with high medical costs; improve the stability of the market throughout the state by providing consistent private health care coverage and reducing the movement of individuals from insured to uninsured status; reduce provider cost shifting from the individual market and the uninsured to the group market; and create a healthier risk pool for all carriers by establishing a path for consistent coverage for individuals; and
• Provide business services to hospitals, including by reducing the amount of uncompensated care provided by hospitals; reducing the need of providers to shift costs of providing uncompensated care to other payers; and expanding access to high-quality, affordable health care for low-income and uninsured residents.

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:

• To provide funding for the Colorado reinsurance program;
• To provide payments to carriers to increase the affordability of health insurance on the individual market for Coloradans who receive the premium tax credit available under federal law;
• To provide subsidies for state-subsidized individual health coverage plans purchased by qualified low-income individuals who are not eligible for the premium tax credit or public assistance health care programs;
• To pay the actual administrative costs of the enterprise and the division of insurance for implementing and administering the act, limited to 3% of the enterprise's revenues; and
• To pay the costs for consumer enrollment, outreach, and education activities regarding health care coverage.

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:

• Incorporates the reinsurance program enterprise within the health insurance affordability enterprise;
• Eliminates funding for the reinsurance program from special assessments on hospitals and health insurers, excess premium tax revenues, and specified transfers from the state general fund and instead allocates a portion of the health insurance affordability enterprise revenues to the reinsurance program annually; and
• Extends the reinsurance program, subject to federal approval of a new or extended state innovation waiver to enable the state to operate the reinsurance program and access federal funding for the program.
  (Note: This summary applies to this bill as enacted.)

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:

• Presumed to have arisen out of and in the course of employment; and
• A compensable accident, injury, or occupational disease.

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.

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

The act creates a small business COVID-19 grant program, financed by $20 million from the federal money allocated to the state pursuant to the federal "Coronavirus Aid, Relief, and Economic Security Act", also referred to as the "CARES Act". The Colorado office of economic development (office) will administer the grant program and the Colorado economic development commission will contract with the Colorado housing and finance authority (CHFA) to operate the grant program. CHFA will work with nonprofit or community-based lenders that will underwrite and distribute the grants to small businesses pursuant to the program.

To be eligible for a grant, a small business must have fewer than 25 employees and have been affected by economic hardship caused by the COVID-19 pandemic. A preference is given for a small business that did not qualify for or receive a paycheck protection program loan; is majority owned by veterans, women, or minorities; or is located in a rural area. Individual grant awards are capped at $15,000, and of the total amount allocated for the grant program, $5 million is earmarked, until October 1, 2020, for tourism businesses. The federal money must be spent by December 30, 2020. The office must submit reports on the grant program to the committees of the general assembly with jurisdiction over business affairs.

The act appropriates $20,000,000 from the care subfund in the general fund to the office for administration of the small business COVID-19 grant program.

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

The act only takes effect if the voters statewide approve the repeal of constitutional provisions related to property tax assessment rates set forth in Senate Concurrent Resolution 20-001. Beginning with the property tax year that commences on January 1, 2020, the act creates a moratorium on changing property tax assessment rates. The act also makes conforming amendments to reflect the repealed constitutional provisions.

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