Bill HB22-1001 - L. Cutter | T. Sullivan / B. Pettersen | C. Kolker Reduce Fees For Bus Filings
Wednesday, May 11 2022
CONSIDERATION OF SENATE AMENDMENTS TO HOUSE BILLS
(11) in house calendar.
Bill HB22-1026 - S. Bird | D. Woog / C. Hansen | L. Liston Alternative Transportation Options Tax Credit
Wednesday, May 11 2022
CONSIDERATION OF SENATE AMENDMENTS TO HOUSE BILLS
(12) in house calendar.
Bill SB22-220 - C. Hansen | B. Rankin / J. McCluskie | D. Esgar Property Tax Deferral Program
Wednesday, May 11 2022
THIRD READING OF BILLS - FINAL PASSAGE
(12) in house calendar.
Bill HB22-1005 - NOT ON CALENDAR
Bill HB22-1006 - NOT ON CALENDAR
Bill HB22-1016 - NOT ON CALENDAR
Bill HB22-1023 - NOT ON CALENDAR
Bill HB22-1024 - NOT ON CALENDAR
Bill HB22-1025 - NOT ON CALENDAR
Bill HB22-1027 - NOT ON CALENDAR
Bill HB22-1030 - NOT ON CALENDAR
Bill HB22-1039 - NOT ON CALENDAR
Bill HB22-1062 - NOT ON CALENDAR
Bill HB22-1083 - NOT ON CALENDAR
Bill HB22-1109 - NOT ON CALENDAR
Bill HB22-1118 - NOT ON CALENDAR
Bill HB22-1123 - NOT ON CALENDAR
Bill HB22-1124 - NOT ON CALENDAR
Bill HB22-1125 - NOT ON CALENDAR
Bill HB22-1126 - NOT ON CALENDAR
Bill HB22-1163 - NOT ON CALENDAR
Bill SB22-006 - NOT ON CALENDAR
Bill SB22-026 - NOT ON CALENDAR
Bill SB22-032 - NOT ON CALENDAR
Bill SB22-118 - NOT ON CALENDAR
Bill SB22-233 - NOT ON CALENDAR
The act requires the state treasurer to transfer $8,435,000 from the general fund to the department of state cash fund on July 1, 2022, for use by the department of state to offset the costs of reducing certain of the secretary of state's business-related fees during state fiscal year 2022-23.
(Note: This summary applies to this bill as enacted.)
House Journal, February 17
5 HB22-1001 be amended as follows, and as so amended, be referred to
6 the Committee on Finance with favorable
7 recommendation:
8
9 Amend printed bill, page 2, line 23, strike "state," and substitute "state
10 through the use of a credit against the filing fee,".
11
12 Page 4, line 1, after "2022," insert "TO ESTABLISH A CREDIT PROGRAM".
13
14 Page 4, line 2, strike "ITS" and substitute "CERTAIN BUSINESS".
15
16 Page 1, line 103, strike "FEES." and substitute "FEES FOR STATE FISCAL
17 YEAR 2022-23.".
18
19
House Journal, March 8
47 HB22-1001 be amended as follows, and as so amended, be referred to
48 the Committee on Appropriations with favorable
49 recommendation:
50
51 Amend printed bill, page 4, line 3, after the period add "THE CREDIT
52 PROGRAM SET FORTH IN THIS SUBSECTION (3)(k) TO REDUCE CERTAIN
53 BUSINESS FEES SHALL END ON OR BEFORE JUNE 30, 2023, UNLESS
54 OTHERWISE EXTENDED BY THE GENERAL ASSEMBLY.".
55
House Journal, March 18
29 Amendment No. 1, Finance Report, dated March 7, 2022, and placed in
30 member?s bill file; Report also printed in House Journal, March 8, 2022.
31
32 Amendment No. 2, Business Affairs & Labor Report, dated February 16,
33 2022, and placed in member?s bill file; Report also printed in House
34 Journal, February 17, 2022.
35
36 As amended, ordered engrossed and placed on the Calendar for Third
37 Reading and Final Passage.
38
Senate Journal, May 9
After consideration on the merits, the Committee recommends that HB22-1001 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 2, line 25, strike "registrations and annual
business renewals," and substitute "registrations,".
Page 4, line 1, strike "SIXTEEN MILLION SEVEN HUNDRED TEN" and substitute
"EIGHT MILLION FOUR HUNDRED THIRTY-FIVE".
Appro-
priations
Under existing law, for tax years commencing on or after January 1, 2017, but prior to January 1, 2023, the credit for health-care preceptors working in health professional shortage areas offers an income tax credit in the amount of $1,000 to health-care professionals in rural and frontier areas who provide a preceptorship, an uncompensated mentoring experience for eligible health professional students that includes a specified minimum amount of personalized instruction, training, and supervision, during the applicable income tax year.
The act modifies the tax credit by:
House Journal, February 3
5 HB22-1005 be amended as follows, and as so amended, be referred to
6 the Committee on Finance with favorable
7 recommendation:
8
9 Amend printed bill, page 6, line 13, strike "GRADUATE" and substitute
10 "HEALTH PROFESSIONAL".
11
12 Page 7, line 2, after "HYGIENIST," insert "PHARMACIST,".
13
14 Page 9, line 18, strike "GRADUATE" and substitute "HEALTH
15 PROFESSIONAL".
16
17 Page 9, line 26, strike "GRADUATE" and substitute "HEALTH
18 PROFESSIONAL".
19
20
House Journal, April 22
49 Amendment No. 1, Health & Insurance Report, dated February 1, 2022,
50 and placed in member?s bill file; Report also printed in House Journal,
51 February 3, 2022.
52
53 As amended, ordered engrossed and placed on the Calendar for Third
54 Reading and Final Passage.
55
The act repeals the requirements that property must be owned for strictly charitable purposes and not for private gain or corporate profit and that the property must be irrevocably dedicated to a charitable purpose in order for the property to qualify for the property tax exemption for property used as an integral part of a child care center. These changes allow property that is used by a tenant or subtenant to operate a child care center to be eligible for the exemption, and the act specifies that in such case, only the operator's use is to be considered for purposes of determining whether the property is eligible for the exemption. An operator of an eligible facility, or the operator's authorized agent, is required to sign the exemption application form and to provide the property tax administrator with any requested information related to the exemption.
(Note: This summary applies to this bill as enacted.)
The act creates the Feeding Colorado fund (fund) in the state treasury. A voluntary contribution designation line for the fund will appear on the state individual income tax return form (form) for the 5 income tax years following the year that the executive director of the department of revenue (department) certifies to the revisor of statutes that there is space available on the form and that the fund is next in the queue.
Once the fund is placed on the form, the department is directed to determine annually the total amount contributed to the fund and report that amount to the state treasurer and the general assembly. The state treasurer is required to credit that amount to the fund, and the general assembly appropriates from the fund to the department the costs of administering money designated for the fund. After that amount is deducted, the money remaining in the fund at the end of a fiscal year is transferred to Feeding Colorado.
Following the statutory 2-year grace period for new tax check-offs, the fund is required to achieve the minimum contribution amount of $50,000 per year to remain on the form.
The fund is repealed on the sixth income tax year following the year in which the director files the certification, unless it is continued by the general assembly before then.
(Note: This summary applies to this bill as enacted.)
(Note: This summary applies to this bill as introduced.)
Under current law, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works are exempt from the sales and use tax levied by the state and certain local governments. Home rule cities continue to levy the tax on sales of construction and building materials within their jurisdiction. The act extends the exemption to the sales and use tax levied by home rule cities on such materials for use in connection with the building, erection, alteration, or repair of a public school.
For the 2022-23 state fiscal year, the act appropriates $3,375 from the general fund to the department of revenue for use by the taxation business group. The department may use this appropriation for operating expenses related to taxation services.
(Note: This summary applies to this bill as enacted.)
House Journal, February 9
5 HB22-1024 be amended as follows, and as so amended, be referred to
6 the Committee on Appropriations with favorable
7 recommendation:
8
9 Amend printed bill, page 3, strike line 16 and substitute "SCHOOL" MEANS
10 A SCHOOL THAT SERVES ANY OF GRADES KINDERGARTEN THROUGH
11 TWELVE AND THAT DERIVES ITS SUPPORT, IN WHOLE OR IN PART, FROM
12 REVENUE RAISED BY A GENERAL STATE OR SCHOOL DISTRICT TAX. "PUBLIC
13 SCHOOL" INCLUDES A CHARTER SCHOOL AUTHORIZED BY A SCHOOL
14 DISTRICT PURSUANT TO PART 1 OF ARTICLE 30.5 OF TITLE 22, BY THE
5 15 STATE CHARTER SCHOOL INSTITUTE PURSUANT TO PART 5 OF ARTICLE 30.
16 OF TITLE 22, OR BY THE COLORADO SCHOOL FOR THE DEAF AND THE BLIND
17 PURSUANT TO SECTION 22-80-102 (4).".
18
19
House Journal, February 17
29 HB22-1024 be amended as follows, and as so amended, be referred to
30 the Committee of the Whole with favorable
31 recommendation:
32
33 Amend printed bill, page 3, before line 17 insert:
34
35 "SECTION 2. Appropriation. For the 2022-23 state fiscal year,
36 $3,375 is appropriated to the department of revenue for use by the
37 taxation business group. This appropriation is from the general fund. To
38 implement this act, the department may use this appropriation for
39 operating expenses related to taxation services.".
40
41 Renumber succeeding section accordingly.
42
43
1 Page 1, line 105, strike "CONSTRUCTION." and substitute
2 "CONSTRUCTION, AND, IN CONNECTION THEREWITH, MAKING AN
3 APPROPRIATION.".
4
5
House Journal, February 23
37 Amendment No. 1, Appropriations Report, dated February 17, 2022, and
38 placed in member?s bill file; Report also printed in House Journal,
39 February 17, 2022.
40
41 Amendment No. 2, Transportation & Local Government Report, dated
42 February 8, 2022, and placed in member?s bill file; Report also printed in
43 House Journal, February 9, 2022.
44
45 Amendment No. 3, by Representative Bird.
46
47 Amend printed bill, page 2, after line 17 insert:
48
49 "(IV) THE STATE'S ABILITY TO HONOR ITS RESPONSIBILITIES UNDER
50 SECTION 2 OF ARTICLE IX OF THE STATE CONSTITUTION TO PROVIDE FOR
51 THE ESTABLISHMENT AND MAINTENANCE OF A THOROUGH AND UNIFORM
52 SYSTEM OF FREE PUBLIC SCHOOLS THROUGHOUT THE STATE IS IMPAIRED
53 WHEN HOME RULE CITIES TAX PUBLIC SCHOOL CONSTRUCTION MATERIALS
54 BECAUSE THIS TAX INCREASES THE COST OF PROVIDING PUBLIC EDUCATION
55 WITHIN THE BOUNDARIES OF THESE MUNICIPALITIES AS CONTRASTED WITH
56 PUBLIC SCHOOLS LOCATED WITHIN THE BOUNDARIES OF OTHER
1 MUNICIPALITIES THAT DO NOT TAX THESE MATERIALS;
2 (V) THE STATE'S RESPONSIBILITY TO PROVIDE A THOROUGH AND
3 UNIFORM EDUCATION IS FURTHER IMPAIRED BY THE INCENTIVES CREATED
4 BY THE CURRENT TAX DISPARITIES. SPECIFICALLY, INSOFAR AS SCHOOL
5 DISTRICTS SERVE THE RESIDENTS OF MULTIPLE MUNICIPALITIES AND NOT
6 ALL OF THE MUNICIPALITIES TAX PUBLIC SCHOOL CONSTRUCTION
7 MATERIALS, SCHOOL DISTRICTS ARE GIVEN INCENTIVES TO BUILD SCHOOLS
8 WITHIN THOSE MUNICIPALITIES WHERE THE SALES AND USE TAX IS NOT
9 LEVIED, RATHER THAN WHERE THE PUBLIC SCHOOLS ARE MOST NEEDED,
10 THEREBY DEPRIVING STUDENTS AND COMMUNITIES OF LOCAL EDUCATION
11 RESOURCES.
12 (VI) EXTENDING THE EXEMPTION TO INCLUDE HOME RULE CITIES
13 WOULD ELIMINATE THESE BARRIERS AND DISPARITIES AND ASSIST THE
14 STATE IN HONORING ITS RESPONSIBILITIES UNDER SECTION 2 OF ARTICLE
15 IX OF THE STATE CONSTITUTION;
16 (VII) THE CURRENT TAXING SYSTEM ALSO CREATES NEGATIVE
17 EXTRATERRITORIAL IMPACTS BECAUSE TAXPAYERS THAT RESIDE IN
18 SCHOOL DISTRICTS THAT SERVE BOTH TAXING AND NONTAXING
19 MUNICIPALITIES MUST SUBSIDIZE THE COST OF THE SALES AND USE TAX
20 LEVIED WHEN PUBLIC SCHOOLS ARE BUILT IN MUNICIPALITIES THAT TAX
21 PUBLIC SCHOOL CONSTRUCTION MATERIALS, EVEN WHEN SUCH RESIDENTS
22 DO NOT RESIDE IN THE TAXING MUNICIPALITY AND THEIR CHILDREN DO
23 NOT ATTEND PUBLIC SCHOOLS IN THE TAXING MUNICIPALITY;".
24
25 Renumber succeeding subparagraphs accordingly.
26
27 Page 2, lines 19 and 20, strike "MATERIALS USED IN THE CONSTRUCTION
28 OF PUBLIC SCHOOL FACILITIES" and substitute "PUBLIC SCHOOL
29 CONSTRUCTION MATERIALS".
30
31 Page 3, line 5, strike "STRUCTURE." and substitute "STRUCTURE, WOULD
32 LIMIT THE NEGATIVE EXTRATERRITORIAL EFFECTS OF THIS DISPARATE TAX
33 TREATMENT, AND ENHANCE TAXPAYER EQUITY IN ALL SCHOOL DISTRICTS
34 STATEWIDE.".
35
36 As amended, ordered engrossed and placed on the Calendar for Third
37 Reading and Final Passage.
38
The act repeals the following tax expenditures:
The act also repeals the requirement that a specific amount of a state-employed chaplain's salary must be designated as a rental allowance, thereby making it exempt from federal income tax.
(Note: This summary applies to this bill as enacted.)
House Journal, February 8
32 HB22-1025 be amended as follows, and as so amended, be referred to
33 the Committee on Appropriations with favorable
34 recommendation:
35
36 Amend printed bill, page 9, strike lines 21 through 27.
37
38 Page 10, strike lines 1 through 4.
39
40 Renumber succeeding section accordingly.
41
42
House Journal, March 11
7 HB22-1025 be amended as follows, and as so amended, be referred to
8 the Committee of the Whole with favorable
9 recommendation:
10
11 Amend printed bill, page 10, before line 5 insert;
12
13 "SECTION 13. Appropriation. (1) For the 2022-23 state fiscal
14 year, $30,750 is appropriated to the department of revenue. This
15 appropriation is from the general fund. To implement this act, the
16 department may use this appropriation as follows:
17 (a) $6,750 for tax administration ITsystem (GenTax) support; and
18 (b) $24,000 for use by the taxation services division for personal
19 services.".
20
21 Renumber succeeding section accordingly.
22
23 Page 1, line 102, strike "EXPENDITURES." and substitute
24 "EXPENDITURES, AND, IN CONNECTION THEREWITH, MAKING AN
25 APPROPRIATION.".
26
27
House Journal, March 15
30 Amendment No. 1, Appropriations Report, dated March 11, 2022, and
31 placed in member?s bill file; Report also printed in House Journal, March
32 11, 2022.
33
34 Amendment No. 2, Finance Report, dated February 7, 2022, and placed
35 in member?s bill file; Report also printed in House Journal, February 8,
36 2022.
37
38 As amended, ordered engrossed and placed on the Calendar for Third
39 Reading and Final Passage.
40
The act replaces an existing income tax deduction for expenses incurred by employers when providing alternative transportation options to employees with a refundable income tax credit of 50% of such expenses for such employers, including local government employers, subject to the limitations that the maximum amount spent in any income tax year for which an employer may claim a credit is $250,000 and that the maximum amount spent in any income tax year for any one employee for which an employer may claim a credit is $2,000 dollars.
For purposes of the act, alternative transportation options means free or partially subsidized, generally accepted transportation demand management strategies, including but not limited to ridesharing arrangements, provision of ridesharing vans or low-speed conveyances such as human-powered or electric bicycles, shared micromobility options such as bikesharing and electric scooter sharing programs, carsharing programs, and guaranteed ride home programs. The credit is allowed for income tax years beginning on or after January 1, 2023, but before January 1, 2025.
$93,758 is appropriated from the general fund to the department of revenue for implementation of the act.
(Note: This summary applies to this bill as enacted.)
House Journal, February 4
8 HB22-1026 be amended as follows, and as so amended, be referred to
9 the Committee on Appropriations with favorable
10 recommendation:
11
12 Amend printed bill, page 3 line 16, strike "ridesharing arrangements" and
13 substitute "ridesharing arrangements GENERALLY ACCEPTED
14 TRANSPORTATION DEMAND MANAGEMENT STRATEGIES, INCLUDING BUT
15 NOT LIMITED TO RIDESHARING ARRANGEMENTS, PROVISION OF
16 RIDESHARING VANS OR LOW-SPEED CONVEYANCES SUCH AS
17 HUMAN-POWERED OR ELECTRIC BICYCLES, SHARED MICROMOBILITY
18 OPTIONS SUCH AS BIKESHARING AND ELECTRIC SCOOTER SHARING
19 PROGRAMS, CARSHARING PROGRAMS, AND GUARANTEED RIDE HOME
20 PROGRAMS".
21
22 Page 3, line 18, strike "such" and substitute "such".
23
24 Page 3, line 19, after "(not" insert "RIDESHARING".
25
26 Page 3, strike lines 21 and 22 and substitute "transportation)
27 TRANSPORTATION DEMAND MANAGEMENT STRATEGIES, INCLUDING for
28 participation in ridesharing OR BIKESHARING; arrangements, and the".
29
30 Page 3, line 24, strike "a ridesharing program" and substitute "a
31 ridesharing program ALTERNATIVE TRANSPORTATION OPTIONS
32 PROGRAMS".
33
34 Page 3, line 25, strike "AND".
35
36 Page 4, line 1, strike "EMPLOYMENT." and substitute "EMPLOYMENT; AND
37 (V) FREE OR PARTIALLY SUBSIDIZED PREARRANGED RIDES, AS
38 DEFINED IN SECTION 40-10.1-602 (2), OR FREE OR PARTIALLY SUBSIDIZED
39 RIDES PROVIDED BY BIKESHARING ARRANGEMENTS FOR USE BY AN
40 EMPLOYEE IN TRAVELING BETWEEN THE EMPLOYEE'S RESIDENCE, THE
41 EMPLOYEE'S PLACE OF EMPLOYMENT, OR A MASS TRANSIT FACILITY THAT
42 CONNECTS THE EMPLOYEE TO THE EMPLOYEE'S RESIDENCE OR PLACE OF
43 EMPLOYMENT.".
44
45 Page 4, after line 1, insert:
46
47 "(b) "BIKESHARING ARRANGEMENT" MEANS A RENTAL OPERATION
48 AT WHICH BICYCLES, AS DEFINED IN SECTION 42-1-102 (10); ELECTRICAL
49 ASSISTED BICYCLES, AS DEFINED IN SECTION 42-1-102 (28.5); OR ELECTRIC
50 SCOOTERS, AS DEFINED IN SECTION 42-1-102 (28.8), ARE MADE AVAILABLE
51 TO PICK UP AND DROP OFF FOR POINT-TO-POINT USE WITHIN A DEFINED
52 GEOGRAPHIC AREA.".
53
54 Reletter succeeding paragraph accordingly.
55
56
1 Page 4, line 3, after "CORPORATION," insert "NONPROFIT ORGANIZATION,".
2
3 Page 4, line 5, strike "ONE" and substitute "THREE".
4
5
House Journal, April 29
50 HB22-1026 be amended as follows, and as so amended, be referred to
51 the Committee of the Whole with favorable
52 recommendation:
53
54 Amend printed bill, page 5, line 3, strike "2033," and substitute "2025,".
55
1 Page 5, line 12, strike "2037." and substitute "2029.".
2
3 Page 5, after line 12 insert:
4
5 "SECTION 2. Appropriation. (1) For the 2022-23 state fiscal
6 year, $93,758 is appropriated to the department of revenue. This
7 appropriation is from the general fund. To implement this act, the
8 department may use this appropriation as follows:
9 (a) $63,564 for use by taxation services for personal services,
10 which amount is based on an assumption that the division will require an
11 additional 0.2 FTE;
12 (b) $18,000 for tax administration IT system (GenTax) support;
13 and
14 (c) $12,194 for the purchase of document management services.
15 (2) For the 2022-23 state fiscal year, $12,194 is appropriated to
16 the department of personnel. This appropriation is from reappropriated
17 funds received from the department of revenue under subsection (1)(c) of
18 this section. To implement this act, the department of personnel may use
19 this appropriation to provide document management services for the
20 department of revenue.".
21
22 Renumber succeeding section accordingly.
23
24 Page 1, line 105, strike "PURPOSE." and substitute "PURPOSE, AND, IN
25 CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
26
27
House Journal, May 2
35 Amendment recommended by Appropriations Report, dated April 29,
36 2022, and placed in member?s bill file; Report also printed in House
37 Journal, April 29, 2022.
38
39 Amendment recommended by Finance Report, dated February 3, 2022,
40 and placed in member?s bill file; Report also printed in House Journal,
41 February 4, 2022.
42
43 Laid Over until Tuesday, May 3, 2022.
44
House Journal, May 3
17 Amendment No. 1, Appropriations Report, dated April 29, 2022, and
18 placed in member?s bill file; Report also printed in House Journal,
19 April 29, 2022.
20
21 Amendment No. 2, Finance Report, dated February 3, 2022, and placed
22 in member?s bill file; Report also printed in House Journal, February 4,
23 2022.
24
25 Amendment No. 3, by Representative Woog:
26
27 Amend printed bill, page 5, line 6, strike "EMPLOYEES." and substitute
28 "EMPLOYEES, SUBJECT TO THE LIMITATION THAT THE MAXIMUM AMOUNT
29 SPENT IN ANY INCOME TAX YEAR FOR WHICH AN EMPLOYER MAY CLAIM A
30 CREDIT IS TWO HUNDRED FIFTY THOUSAND DOLLARS.".
31
32 Amendment No. 4, by Representative Woog:
33
34 Amend printed bill, page 5, line 6, strike "EMPLOYEES." and substitute
35 "EMPLOYEES, SUBJECT TO THE LIMITATION THAT THE MAXIMUM AMOUNT
36 SPENT IN ANY INCOME TAX YEAR FOR ANY ONE EMPLOYEE FOR WHICH AN
37 EMPLOYER MAY CLAIM A CREDIT IS TWO THOUSAND DOLLARS.".
38
39 Amendment No. 5, by Representative Woog:
40
41 Amend printed bill, page 5, line 6, strike "EMPLOYEES." and substitute
42 "EMPLOYEES, SUBJECT TO THE LIMITATIONS THAT THE MAXIMUM AMOUNT
43 SPENT IN ANY INCOME TAX YEAR FOR WHICH AN EMPLOYER MAY CLAIM A
44 CREDIT IS TWO HUNDRED FIFTY THOUSAND DOLLARS AND THAT THE
45 MAXIMUM AMOUNT SPENT IN ANY INCOME TAX YEAR FOR ANY ONE
46 EMPLOYEE FOR WHICH AN EMPLOYER MAY CLAIM A CREDIT IS TWO
47 THOUSAND DOLLARS.".
48
49 Amendment No. 6, by Representative Woog:
50
51 Amend printed bill, page 2, lines 16 and 17, strike "BUSINESSES,
52 SPECIFICALLY".
53
54 Page 4, line 4, after "AGREEMENT," insert "LOCAL GOVERNMENT,".
55
1 Page 4, after line 6 insert:
2
3 "(c) "LOCAL GOVERNMENT" MEANS ANY HOME RULE CITY, TOWN,
4 OR CITY AND COUNTY, OR STATUTORY CITY OR TOWN.".
5
6 Reletter succeeding paragraph accordingly.
7
8 Page 5, line 2, after "(3)" insert "(a)".
9
10 Page 5, after line 6 insert:
11
12 "(b) A LOCAL GOVERNMENT OR NONPROFIT ORGANIZATION SHALL
13 FILE A CORPORATE INCOME TAX RETURN FOR INFORMATIONAL PURPOSES
14 FOR EACH INCOME TAX YEAR THAT THE LOCAL GOVERNMENT OR
15 NONPROFIT ORGANIZATION CLAIMS THE CREDIT ALLOWED IN SUBSECTION
16 (3)(a) OF THIS SECTION.".
17
18 As amended, ordered engrossed and placed on the Calendar for Third
19 Reading and Final Passage.
20
Senate Journal, May 9
After consideration on the merits, the Committee recommends that HB22-1026 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.
Amend reengrossed bill, page 3, line 16, strike "STRATEGIES," and substitute
"STRATEGIES PROVIDED TO EMPLOYEES WORKING IN COLORADO,".
Page 5, line 27, strike "SOME OR ALL OF".
Page 6, after line 10 insert:
"(c) AS A PREREQUISITE FOR CLAIMING A CREDIT, AN EMPLOYER SHALL
PROVIDE TO THE DEPARTMENT, ON A FORM PROVIDED BY THE DEPARTMENT OR
OTHERWISE IN SUCH FORM AS THE DEPARTMENT MAY REQUIRE AND BY AN
ANNUAL DEADLINE SPECIFIED BY THE DEPARTMENT, ITS PLAN FOR NOTIFYING ITS
EMPLOYEES OF THE AVAILABILITY OF THE ALTERNATIVE TRANSPORTATION
OPTIONS THAT IT OFFERS AND THE STEPS BEYOND SUCH NOTIFICATION THAT IT
PLANS TO TAKE TO ENCOURAGE EMPLOYEES TO USE THOSE ALTERNATIVE
TRANSPORTATION OPTIONS.
(d) AN EMPLOYER MAY CLAIM A CREDIT ONLY FOR AMOUNTS SPENT BY
THE EMPLOYER FOR ALTERNATIVE TRANSPORTATION OPTIONS THAT IT MAKES
AVAILABLE TO ALL OF ITS EMPLOYEES WHO ARE EMPLOYED IN COLORADO;
EXCEPT THAT, IF IT IS NOT FEASIBLE TO OFFER A PARTICULAR ALTERNATIVE
TRANSPORTATION OPTION TO CERTAIN EMPLOYEES, AN EMPLOYER MAY OFFER
A SUBSTANTIALLY EQUIVALENT ALTERNATIVE TRANSPORTATION OPTION TO
SUCH EMPLOYEES. THE REQUIREMENT THAT AN ALTERNATIVE TRANSPORTATION
OPTION BE OFFERED TO ALL EMPLOYEES WHO ARE EMPLOYED IN COLORADO
APPLIES REGARDLESS OF THE POSITION THAT AN EMPLOYEE HOLDS, WHETHER
THE EMPLOYEE IS EMPLOYED ON A FULL-TIME OR PART-TIME BASIS, OR WHETHER
AN EMPLOYEE IS SALARIED, COMPENSATED IN WHOLE OR IN PART THROUGH
COMMISSIONS OR TIPS, OR PAID ON AN HOURLY BASIS.".
Finance
State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022.
(Note: This summary applies to this bill as enacted.)
For 3 income tax years beginning in 2022, the bill creates a refundable state income tax credit of up to $75 for a resident individual who has had a package stolen from the individual's residence or place of business (eligible person) for the purchase of package anti-theft devices. The bill also creates a state income tax credit for a package delivery company that donates a package anti-theft device to an eligible person in the amount of the retail value of the device up to $75 per donation.
(Note: This summary applies to this bill as introduced.)
House Journal, March 8
10 HB22-1030 be amended as follows, and as so amended, be referred to
11 the Committee on Appropriations with favorable
12 recommendation:
13
14 Amend printed bill, page 3, line 13, after "A" insert "ONE-TIME".
15
16 Page 3, lines 16 and 17, strike "FOR AN INCOME TAX YEAR".
17
18 Page 3, line 26, strike "DONATED" and substitute "GIVEN".
19
20 Page 3, line 27, strike "FOR".
21
22 Page 4, strike line 1 and substitute "IS SEVENTY-FIVE DOLLARS TO EACH".
23
24
For some, but not all, exemptions from state and state-collected local sales and use taxes, a person who wishes to establish the right to obtain an exemption is either explicitly required by state law or required by the department of revenue (department) as it administers and enforces state law to complete a form created by the department, which, depending on which exemption is sought, may be described as an affidavit, application, certificate, certification, declaration, or statement. The act requires the department to examine its forms and requirements relating to their use and, to the extent feasible without impairing the proper administration of the exemptions, simplify the forms and related requirements for persons making tax-exempt purchases. Exceptions to existing statutory requirements relating to the forms are made for any simplifications made by the department.
(Note: This summary applies to this bill as enacted.)
The bill expands the state sales and use tax exemption for food, which currently exempts most food for domestic home consumption, by also exempting from state sales and use tax most food that is not for domestic home consumption and is instead prepared for on-site consumption at a restaurant, grocery store, or other establishment or to be carried out and consumed without additional cooking or preparation.
(Note: This summary applies to this bill as introduced.)
The act repeals an existing income tax credit available to taxpayers who make contributions to enterprise zone administrators to promote temporary, emergency, or transitional housing programs for persons experiencing homelessness (repealed credit) and replaces the repealed credit with a credit that is available in the entire state (new credit). Instead of having enterprise zone administrators and the office of economic development administer the new credit, as was how the old credit was administered, the act places that responsibility on the division of housing in the department of local affairs. A taxpayer may claim the new credit when permissible contributions are made not only to an approved project, but also to an approved nonprofit organization providing certain qualifying activities.
The amount of the new credit remains the same as the amount of the repealed credit for each contribution; except that, for contributions made in an underserved, rural county, the amount is 30% rather than 25% and is capped at $750,000 in contributions per income tax year for the nonprofit organization, and, if the nonprofit organization also administers one or more approved projects, is capped at an additional $750,000 per income tax year. The new credit's availability is limited to 4 years, and, as was the case for the repealed credit, any credit in excess of a taxpayer's liability for the income tax year for which the credit is claimed may be carried forward for up to 5 years.
(Note: This summary applies to this bill as enacted.)
House Journal, February 11
32 HB22-1083 be amended as follows, and as so amended, be referred to
33 the Committee on Appropriations with favorable
34 recommendation:
35
36 Amend printed bill, page 3, line 14, strike "MONITORED, EVALUATED,
37 REVIEWED," and substitute "REVIEWED".
38
39 Page 3, line 15, before the period insert "AND HAS A HISTORY OR TRACK
40 RECORD OF SUCCESS IN DELIVERING SERVICES AND DEMONSTRATED
41 FINANCIAL VIABILITY".
42
43 Page 4, line 27, strike "501 (c)" and substitute "501 (c)(3)".
44
45 Page 5, line 1, strike "501 (c)," and substitute "501 (c)(3),".
46
47 Page 5, line 3, strike "THAT SUPPORTS:" and substitute "WITH THE
48 PRIMARY FOCUS ON ASSISTING INDIVIDUALS OR FAMILIES EXPERIENCING
49 HOMELESSNESS OR, IN THE CASE OF PREVENTION, INDIVIDUALS OR
50 FAMILIES FACING IMMINENT RISK OF HOMELESSNESS. AN OPERATIONAL
51 SERVICE MUST ALSO BE A SERVICE THAT SUPPORTS OR PROVIDES:".
52
53 Page 7, line 10, strike "AN APPROVED PROJECT" and substitute "ONE OR
54 MORE APPROVED PROJECTS".
55
1 Page 7, line 11, after "THAN" insert "AN ADDITIONAL".
2
3 Page 7, lines 11 and 12, strike "PER APPROVED PROJECT".
4
5 Page 7, lines 22 and 23, strike "IS REDUCED BY THE AMOUNT BY WHICH
6 THE CREDIT EXCEEDS" and substitute "SHALL NOT EXCEED".
7
8 Page 7, strike lines 24 through 26 and substitute "TAX YEAR.".
9
10 Page 9, line 18, strike "AND".
11
12 Page 9, line 20, strike "STATE." and substitute "STATE; AND".
13
14 Page 9, after line 20 insert:
15 "(D) SUBMIT A RECENT AUDIT OR FINANCIAL REPORT TO THE
16 DIVISION IN A FORM THAT IS ACCEPTABLE TO THE DIVISION.".
17
18 Page 10, after line 9 insert:
19 "(III) WHEN REVIEWING APPLICATIONS AND ORGANIZATIONS FOR
20 APPROVAL PURSUANT TO SUBSECTIONS (5)(a)(I) AND (5)(a)(II) OF THIS
21 SECTION, WITH RESPECT TO A NONPROFIT ORGANIZATION'S PROPOSED
22 QUALIFYING ACTIVITY OR ACTIVITIES, THE DIVISION SHALL CONSIDER THE
23 FINANCIAL MANAGEMENT CAPACITY AND OPERATIONAL CAPACITY OF THE
24 NONPROFIT ORGANIZATION AND EVALUATE THE CAPABILITY OF THE
25 NONPROFIT ORGANIZATION TO ENTER A MONITORING AGREEMENT FOR THE
26 PURPOSE OF THE DIVISION EVALUATING THE EFFICACY OF THE NONPROFIT
27 ORGANIZATION AND ITS QUALIFYING ACTIVITY OR ACTIVITIES.".
28
29 Page 12, after line 25 insert:
30 "(8) (a) ON OR BEFORE SEPTEMBER 30 OF EACH CALENDAR YEAR,
31 THE STATE DIRECTOR OF HOUSING OR THE DIRECTOR'S DESIGNEE SHALL
32 TRANSMIT TO THE DEPARTMENT OF REVENUE THE DATA REGARDING
33 INCOME TAX CREDITS ALLOWED PURSUANT TO THIS SECTION THAT ARE
34 CERTIFIED OR APPROVED BY THE DIVISION FROM JANUARY 1 THROUGH
35 JUNE 30 OF THE SAME CALENDAR YEAR.
36 (b) ON OR BEFORE MARCH 31 OF EACH CALENDAR YEAR, THE
37 STATE DIRECTOR OF HOUSING OR THE DIRECTOR'S DESIGNEE SHALL
38 TRANSMIT TO THE DEPARTMENT OF REVENUE THE DATA REGARDING
39 INCOME TAX CREDITS ALLOWED PURSUANT TO THIS SECTION THAT ARE
40 CERTIFIED OR APPROVED BY THE DIVISION FROM JULY 1 THROUGH
41 DECEMBER 31 OF THE PREVIOUS CALENDAR YEAR.".
42
43 Renumber succeeding subsection accordingly.
44
45
Senate Journal, February 11
HB22-1083 be amended as follows, and as so amended, be referred to
the Committee on Appropriations with favorable
recommendation:
Amend printed bill, page 3, line 14, strike "MONITORED, EVALUATED,
REVIEWED," and substitute "REVIEWED".
Page 3, line 15, before the period insert "AND HAS A HISTORY OR TRACK
RECORD OF SUCCESS IN DELIVERING SERVICES AND DEMONSTRATED
FINANCIAL VIABILITY".
Page 4, line 27, strike "501 (c)" and substitute "501 (c)(3)".
Page 5, line 1, strike "501 (c)," and substitute "501 (c)(3),".
Page 5, line 3, strike "THAT SUPPORTS:" and substitute "WITH THE
PRIMARY FOCUS ON ASSISTING INDIVIDUALS OR FAMILIES EXPERIENCING
HOMELESSNESS OR, IN THE CASE OF PREVENTION, INDIVIDUALS OR
FAMILIES FACING IMMINENT RISK OF HOMELESSNESS. AN OPERATIONAL
SERVICE MUST ALSO BE A SERVICE THAT SUPPORTS OR PROVIDES:".
Page 7, line 10, strike "AN APPROVED PROJECT" and substitute "ONE OR
MORE APPROVED PROJECTS".
Page 7, line 11, after "THAN" insert "AN ADDITIONAL".
Page 7, lines 11 and 12, strike "PER APPROVED PROJECT".
Page 7, lines 22 and 23, strike "IS REDUCED BY THE AMOUNT BY WHICH
THE CREDIT EXCEEDS" and substitute "SHALL NOT EXCEED".
Page 7, strike lines 24 through 26 and substitute "TAX YEAR.".
Page 9, line 18, strike "AND".
Page 9, line 20, strike "STATE." and substitute "STATE; AND".
Page 9, after line 20 insert:
"(D) SUBMIT A RECENT AUDIT OR FINANCIAL REPORT TO THE
DIVISION IN A FORM THAT IS ACCEPTABLE TO THE DIVISION.".
Page 10, after line 9 insert:
"(III) WHEN REVIEWING APPLICATIONS AND ORGANIZATIONS FOR
APPROVAL PURSUANT TO SUBSECTIONS (5)(a)(I) AND (5)(a)(II) OF THIS
SECTION, WITH RESPECT TO A NONPROFIT ORGANIZATION'S PROPOSED
QUALIFYING ACTIVITY OR ACTIVITIES, THE DIVISION SHALL CONSIDER THE
FINANCIAL MANAGEMENT CAPACITY AND OPERATIONAL CAPACITY OF THE
NONPROFIT ORGANIZATION AND EVALUATE THE CAPABILITY OF THE
NONPROFIT ORGANIZATION TO ENTER A MONITORING AGREEMENT FOR THE
PURPOSE OF THE DIVISION EVALUATING THE EFFICACY OF THE NONPROFIT
ORGANIZATION AND ITS QUALIFYING ACTIVITY OR ACTIVITIES.".
Page 12, after line 25 insert:
"(8) (a) ON OR BEFORE SEPTEMBER 30 OF EACH CALENDAR YEAR,
THE STATE DIRECTOR OF HOUSING OR THE DIRECTOR'S DESIGNEE SHALL
TRANSMIT TO THE DEPARTMENT OF REVENUE THE DATA REGARDING
INCOME TAX CREDITS ALLOWED PURSUANT TO THIS SECTION THAT ARE
CERTIFIED OR APPROVED BY THE DIVISION FROM JANUARY 1 THROUGH
JUNE 30 OF THE SAME CALENDAR YEAR.
(b) ON OR BEFORE MARCH 31 OF EACH CALENDAR YEAR, THE
STATE DIRECTOR OF HOUSING OR THE DIRECTOR'S DESIGNEE SHALL
TRANSMIT TO THE DEPARTMENT OF REVENUE THE DATA REGARDING
INCOME TAX CREDITS ALLOWED PURSUANT TO THIS SECTION THAT ARE
CERTIFIED OR APPROVED BY THE DIVISION FROM JULY 1 THROUGH
DECEMBER 31 OF THE PREVIOUS CALENDAR YEAR.".
Renumber succeeding subsection accordingly.
House Journal, April 13
40 HB22-1083 be amended as follows, and as so amended, be referred to
41 the Committee of the Whole with favorable
42 recommendation:
43
44 Amend printed bill, page 6, line 11, strike "2031," and substitute "2029,".
45
46 Page 13, after line 13 insert:
47
48 "SECTION 3. Appropriation. (1) For the 2022-23 state fiscal
49 year, $129,613 is appropriated to the department of local affairs. This
50 appropriation is from the general fund. To implement this act, the
51 department may use this appropriation as follows:
52 (a) $30,595 for use by executive director's office for payments to
53 OIT;
54
1 (b) $83,268 for use by the division of housing for personal
2 services, which amount is based on an assumption that the division will
3 require an additional 1.2 FTE; and
4 (c) $15,750 for use by the division of housing for operating
5 expenses.
6 (2) For the 2022-23 state fiscal year, $30,595 is appropriated to
7 the office of the governor for use by the office of information technology.
8 This appropriation is from reappropriated funds received from the
9 department of local affairs under subsection (1)(a) of this section. To
10 implement this act, the office may use this appropriation to provide
11 information technology services for the department of local affairs.".
12
13 Renumber succeeding section accordingly.
14
15 Page 1, line 102, strike "CREDIT." and substitute "CREDIT, AND, IN
16 CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
17
18
House Journal, April 13
33 Amendment No. 1, Appropriations Report, dated April 14, 2022, and
34 placed in member?s bill file; Report also printed in House Journal,
35 April 14, 2022.
36
37 Amendment No. 2, Finance Report, dated February 10, 2022, and placed
38 in member?s bill file; Report also printed in House Journal, February 11,
39 2022.
40
41 Amendment No. 3, by Representative Rich:
42
43 Amend printed bill, page 7, line 3, strike "AND" and substitute "OR".
44
45 Page 8, line 1, strike "AND" and substitute "OR".
46
47 As amended, ordered engrossed and placed on the Calendar for Third
48 Reading and Final Passage.
49
Senate Journal, April 28
After consideration on the merits, the Committee recommends that HB22-1083 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation and with a recommendation that it be placed on the Consent
Calendar.
Amend reengrossed bill, page 6, line 17, strike "2029," and substitute "2028,".
Appro-
priations
Senate Journal, April 29
HB22-1083 by Representative(s) Tipper and Rich; also Senator(s) Winter and Simpson--Concerning the
creation of the Colorado homeless contribution income tax credit, and, in connection
therewith, making an appropriation.
A majority of those elected to the Senate having voted in the affirmative, Senator Winter
was given permission to offer a third reading amendment.
Third Reading Amendment No. 1(L.009), by Senator Winter.
Amend revised bill, page 6, line 17, strike "2028," and substitute "2027,".
The amendment was lost on the following roll call vote:
YES 11 NO 23 EXCUSED 1 ABSENT 0
Bridges N Ginal N Lee N Simpson Y
Buckner N Gonzales N Liston Y Smallwood N
Coleman Y Hansen N Lundeen N Sonnenberg N
Cooke N Hinrichsen N Moreno Y Story N
Coram Y Hisey Y Pettersen N Winter Y
Danielson Y Holbert N Priola N Woodward N
Donovan N Jaquez Y Rankin N Zenzinger E
Fields Y Kirkmeyer N Rodriguez N President Y
Gardner N Kolker N Scott N
For 7 years beginning on January 1, 2023, the bill creates a sales and use tax exemption for the sale, storage, use, or consumption of an aircraft used or purchased for use in interstate or intrastate commerce by an on-demand air carrier. An on-demand air carrier is an entity authorized by the federal aviation administration to operate an aircraft to transport people or property in compliance with the administration's certification and operations requirements.
The aeronautics division in the department of transportation is required to provide the state auditor with any available information that would assist the state auditor's measurement of the effectiveness of the exemption.
The bill specifies that a statutory town, city, or county may exempt the same items only by express inclusion of the exemption in its initial sales tax ordinance or resolution or by amendment thereto and also that the exemptions do not apply to the tax imposed by a special district or other limited purpose governmental entity.
(Note: This summary applies to this bill as introduced.)
House Journal, February 18
15 HB22-1109 be amended as follows, and as so amended, be referred to
16 the Committee on Finance with favorable
17 recommendation:
18
19 Amend printed bill, page 4, strike lines 10 through 13 and substitute
20 "DEPARTMENT OF REVENUE SHALL PROVIDE THE STATE AUDITOR WITH
21 INFORMATION ABOUT THE NUMBER OF ADDITIONAL AIRCRAFT IN
22 COMMERCIAL SERVICE. THE STATE AUDITOR MAY USE INFORMATION
23 RECEIVED FROM THE AVIATION INDUSTRY TO DETERMINE THE NUMBER OF
24 JOBS CREATED OR RETAINED.".
25
26
Under the act, if a purchaser files a sales and use tax refund claim between July 1, 2022, and July 1, 2026, interest will accrue on the refund from the date that the purchaser files the claim, so long as the refund is paid more than 180 days from the date that the purchaser files the claim.
If a purchaser files a claim for a sales and use tax refund that is incomplete, duplicative of another claim, or lacks a reasonable basis in law or fact, the act requires the executive director of the department of revenue (executive director) to assess and collect, in addition to other penalties provided by law, a civil penalty. The civil penalty is equal to 5% of the total refund claimed if the claim is materially incomplete and is equal to 10% of the total refund claimed if the claim is duplicative or lacking a reasonable basis in law or in fact.
Prior to assessing a civil penalty for a claim that the executive director deems materially incomplete, the executive director is required to provide notice to the purchaser or the preparer of the claim, specify what is missing, and state the conditions that will lead to the executive director assessing the civil penalty. If a sales and use tax refund claim on which the executive director assesses a civil penalty is prepared, in whole or in part, by a person other than the purchaser, the penalty is imposed on that other person. The executive director shall give the person against whom the civil penalty is assessed written notice, and that person may petition for a hearing and appeal the civil penalty. The executive director may waive the penalty if the person against whom the penalty is assessed establishes that a duplicate claim was not intentional and was either minimal or immaterial or demonstrates other good cause for waiver.
(Note: This summary applies to this bill as enacted.)
House Journal, March 4
45 HB22-1118 be amended as follows, and as so amended, be referred to
46 the Committee on Appropriations with favorable
47 recommendation:
48
49 Amend printed bill, page 2, strike lines 2 through 22.
50
51 Page 3, strike lines 1 through 10 and substitute:
52
53 "SECTION 1. In Colorado Revised Statutes, 39-21-110, amend
54 (1) introductory portion and (1)(b); and add (1)(c) as follows:
55
1 39-21-110. Interest on overpayments. (1) Interest shall be
2 allowed and paid upon any overpayment in respect to any tax or any
3 charge on oil and gas production imposed pursuant to articles 22 to 29 of
4 this title, article 60 of title 34, or article 3 of title 42 C.R.S., at the rate
5 imposed under section 39-21-110.5. Such interest shall be allowed and
6 paid as follows:
7 (b) EXCEPT AS PROVIDED IN SUBSECTION (1)(c) OF THIS SECTION,
8 in the case of a refund, from the date of the overpayment to a date, to be
9 determined by the executive director of the department of revenue or his
10 THEIR delegate, preceding the date of the refund by not more than thirty
11 days, whether or not such refund is accepted by the taxpayer after tender
12 of such refund to the taxpayer. The acceptance of such refund shall be
13 without prejudice to any right of the taxpayer to claim any additional
14 overpayment and interest thereon; OR
15 (c) (I) IN THE CASE OF A REFUND CLAIM MADE BY A PURCHASER
16 FOR SALES OR USE TAX PAID TO A VENDOR UNDER SECTION 39-26-703 (2)
17 ON OR AFTER JULY 1, 2022, BUT BEFORE JULY 1, 2026, FROM THE DATE
18 THAT THE CLAIM FOR REFUND WAS FILED TO A DATE, TO BE DETERMINED
19 BY THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE OR THEIR
20 DELEGATE, PRECEDING THE DATE OF THE REFUND BY NOT MORE THAN
21 THIRTY DAYS, WHETHER OR NOT SUCH REFUND IS ACCEPTED BY THE
22 TAXPAYER AFTER TENDER OF SUCH REFUND TO THE TAXPAYER, BUT ONLY
23 IF THE DATE OF THE REFUND IS MORE THAN ONE HUNDRED AND EIGHTY
24 DAYS FROM THE DATE THE CLAIM FOR REFUND WAS FILED. THE
25 ACCEPTANCE OF SUCH REFUND SHALL BE WITHOUT PREJUDICE TO ANY
26 RIGHT OF THE PURCHASER TO CLAIM ANY ADDITIONAL OVERPAYMENT AND
27 INTEREST THEREON.
28 (II) THIS SUBSECTION (1)(c) IS REPEALED, EFFECTIVE JULY 1,
29 2030.".
30
31 Renumber succeeding sections accordingly.
32
33 Page 3, strike lines 18 through 20 and substitute "information, such
34 OTHER pertinent data, INFORMATION, OR DOCUMENTATION as the
35 executive director prescribes BY RULES PROMULGATED IN ACCORDANCE
36 WITH ARTICLE 4 OF TITLE 24. Except as".
37
38 Page 3, line 27, strike "MAKES" and substitute "FILES".
39
40 Page 4, line 2, after "2022," insert "BUT BEFORE JULY 1, 2026,".
41
42 Page 4, strike lines 4 and 5 and substitute:
43
44 "PROVIDED BY LAW, A CIVIL PENALTY AS FOLLOWS:
45 (A) FIVE PERCENT OF THE TOTAL REFUND CLAIMED IF THE CLAIM
46 IS FOUND TO BE MATERIALLY INCOMPLETE; AND
47 (B) TEN PERCENT OF THE AMOUNT OF THE REFUND CLAIM THAT IS
48 FOUND TO BE DUPLICATIVE OR LACKING A REASONABLE BASIS IN LAW OR
49 IN FACT.
50 (II) THE CIVIL PENALTY IMPOSED BY THIS".
51
52 Renumber succeeding subparagraph accordingly.
53
54 Page 4, strike lines 7 through 10 and substitute "DOLLARS OR MORE.".
55
1 Page 4, line 16, after the period insert: "THE EXECUTIVE DIRECTOR SHALL
2 GIVE THE PERSON AGAINST WHOM THE PENALTY IS ASSESSED WRITTEN
3 NOTICE OF THE PENALTY IN ACCORDANCE WITH SECTION 39-21-105.5.
4 WITHIN THIRTY DAYS AFTER SUCH NOTICE IS MAILED, THE PERSON
5 AGAINST WHOM THE PENALTY WAS ASSESSED MAY PETITION THE
6 EXECUTIVE DIRECTOR FOR A HEARING ON THE NOTICE IN THE MANNER
7 PROVIDED IN SECTION 39-21-103 AND MAY APPEAL TO THE DISTRICT
8 COURT IN THE MANNER PROVIDED IN SECTION 39-21-105.".
9
10 Page 4, strike lines 23 through 27.
11
12 Page 5, strike lines 1 through 9 and substitute:
13
14 "(c) (I) A CLAIM FOR REFUND IS INCOMPLETE IF IT DOES NOT
15 INCLUDE THE FORM AND SUBSTANTIALLY ALL OF THE PERTINENT DATA,
16 INFORMATION, AND DOCUMENTATION REQUIRED BY SUBSECTION (2)(d) OF
17 THIS SECTION AND THE RULES PROMULGATED THEREUNDER.
18 (II) PRIOR TO ASSESSING A PENALTY FOR A FRIVOLOUS CLAIM FOR
19 REFUND DUE TO INCOMPLETENESS UNDER SUBSECTION (5)(b)(I) OF THIS
20 SECTION, THE EXECUTIVE DIRECTOR SHALL NOTIFY THE PURCHASER OR
21 THE PREPARER OF THE CLAIM, IF ANY, THAT THE CLAIM APPEARS TO BE
22 INCOMPLETE. THE NOTIFICATION MUST SPECIFY THE PERTINENT DATA,
23 INFORMATION, AND DOCUMENTATION THAT APPEARS TO BE MISSING AND
24 MUST STATE THAT FAILURE TO EITHER CORRECT THE OMISSION OR
25 WITHDRAW THE CLAIM FOR REFUND WITHIN SIXTY DAYS OF THE DATE OF
26 THE NOTICE, PLUS SUCH ADDITIONAL TIME ALLOWED BY THE EXECUTIVE
27 DIRECTOR FOR REASONABLE CAUSE SHOWN, WILL RESULT IN THE
28 ASSESSMENT AND COLLECTION OF THE CIVIL PENALTY ALLOWED UNDER
29 THIS SUBSECTION (5). CORRECTING THE OMISSION REQUIRES THE
30 PURCHASER OR PREPARER TO PROVIDE THE MISSING DATA, INFORMATION,
31 AND DOCUMENTATION AND TO DEMONSTRATE WHY THE CLAIM IS NOT
32 INCOMPLETE.
33 (d) IF AN APPLICATION FOR REFUND IS IDENTIFIED AT THE TIME OF
34 FILING AS A PROTECTIVE CLAIM FILED IN ORDER TO PRESERVE THE RIGHT
35 TO A REFUND PRIOR TO THE EXPIRATION OF THE STATUTE OF LIMITATIONS,
36 THE EXECUTIVE DIRECTOR SHALL DETERMINE IF THE CLAIM FOR REFUND
37 IS FRIVOLOUS AFTER THE CLAIM FOR REFUND IS PERFECTED.".
38
39 Reletter succeeding paragraph accordingly.
40
41 Page 5, strike lines 13 through 16.
42
43 Renumber succeeding subparagraphs accordingly.
44
45 Page 5, after line 20 insert:
46
47 "(f) THIS SUBSECTION (5) IS REPEALED, EFFECTIVE JULY 1, 2030.".
48
49
House Journal, March 18
42 Amendment No. 1, Finance Report, dated March 3, 2022, and placed in
43 member?s bill file; Report also printed in House Journal, March 4, 2022.
44
45 Amendment No. 2, by Representative Benavidez.
46
47 Amend the Finance Committee Report, dated March 3, 2022, page 2,
48 strike line 13 and substitute:
49
50 "Page 3, line 27, strike "MAKES A FRIVOLOUS" and substitute "FILES A".
51
52 Page 4, line 1, after "PAID" insert "DESCRIBED IN SUBSECTION (5)(b) OF
53 THIS SECTION AND".".
54
55 Page 2, after line 32 insert:
56
1 "Page 4, line 17, strike "FRIVOLOUS" and substitute "SUBJECT TO THE
2 PENALTY UNDER THIS SUBSECTION (5)"."
3
4 Page 3, line 6, strike "FRIVOLOUS".
5
6 Page 3, line 25, strike "FRIVOLOUS" and substitute "SUBJECT TO THE
7 PENALTY UNDER THIS SUBSECTION (5)".
8
9 As amended, ordered engrossed and placed on the Calendar for Third
10 Reading and Final Passage.
11
For the purposes of determining state taxable income and calculating state income tax for taxpayers who claim the standard deduction allowed under section 63 (c) of the internal revenue code, the bill subtracts an amount from the taxpayer's federal taxable income equal to the standard deduction claimed by the taxpayer not adjusted pursuant to section 63 (c)(4) or (c)(7)(B)(ii) of the internal revenue code multiplied by the combination of:
The subtraction is only allowed for income tax years commencing on or after January 1, 2023.
(Note: This summary applies to this bill as introduced.)
For income tax years commencing on or after January 1, 2023, but prior to January 1, 2028, the bill allows a $750 income tax credit to any taxpayer that purchases a new motor vehicle (purchaser) and at the same time trades in an old motor vehicle for recycling. The purchase of the new motor vehicle and the trade in for recycling of the old motor vehicle are required to occur through the same licensed motor vehicle dealer. The bill defines a vehicle that is a 2015 model year or newer as a "new motor vehicle" and a vehicle that is a model year 2009 or older as an "old motor vehicle".
The purchaser is required to assign the tax credit to the purchaser's financing entity in a manner specified in the bill, and the financing entity is required to compensate the purchaser for the full nominal value of the tax credit. To complete the tax credit assignment, the purchaser and the financing entity are required to enter into an agreement that identifies the vehicle identification numbers of the old motor vehicle and the new motor vehicle, includes certification from the licensed motor vehicle dealer that the old motor vehicle will be traded for recycling pursuant to current law, and satisfies all other requirements regarding the assignment of the tax credit.
The financing entity is required to electronically submit a report containing the information required in the agreement to the department of revenue (department) in a form and manner to be determined by the department. In addition, the financing entity is required to file the agreement described with the original tax return for the taxable year in which the old motor vehicle is traded in for recycling and a new motor vehicle is purchased.
The licensed motor vehicle dealer that sells the purchaser the new motor vehicle and takes the old motor vehicle for recycling is required to certify, in a form and manner to be determined by the department, that an old motor vehicle that is traded in for recycling for the purpose of claiming the tax credit will be recycled in accordance with current law.
A licensed motor vehicle dealer that provides certification that it will recycle an old motor vehicle but that fails to transfer the vehicle for recycling is subject to a fine.
(Note: This summary applies to this bill as introduced.)
One of the mechanisms for refunding state revenues in excess of the state fiscal year spending limit imposed by the Taxpayer's Bill of Rights (TABOR) is a temporary income tax rate reduction. For any state fiscal year commencing on or after July 1, 2022, the bill makes this income tax rate reduction permanent and establishes the reduction as always equaling a .05% reduction of the current income tax rate.
Thus, under the bill, every year when the executive director of the department of revenue determines it is necessary to reduce the state income tax, both the individual state income tax rate and the corporate tax rate are permanently reduced by .05%.
The bill exempts the state income tax rate and corporate tax rate reduction in the bill from the otherwise required tax preference performance statement and repeal date.
(Note: This summary applies to this bill as introduced.)
For 5 income tax years beginning in 2022, the bill creates a refundable state income tax credit for a Colorado teacher or classroom paraprofessional (eligible educator) for their classroom expenses. An eligible educator cannot claim the credit for an expense that the educator claims as a federal educator expense deduction for purposes of the educator's federal income tax, and the maximum amount of the credit per income tax year is $500.
(Note: This summary applies to this bill as introduced.)
The starting point for determining state income tax liability is federal taxable income. Federal taxable income is adjusted for additions and subtractions (deductions) that are used to determine Colorado taxable income, which amount is multiplied by the state's income tax rate of 4.55%.
For the next 7 income tax years, the bill allows an individual to claim a deduction for qualifying out-of-pocket medical expenses, if the expenses are not:
The act permits a retailer with total taxable sales in the amount of $100,000 or less for any filing period to retain 5.3% of the sales tax reported as compensation for the retailer's expenses incurred in collecting and remitting the tax (vendor fee) for sales made in 2023, rather than retaining a 4% vendor fee, which is what current law allows. The act also clarifies that the calculation of the amount that is credited to the housing development grant fund is only based on the changes to the vendor fee from House Bill 19-1245, and not on any subsequent modifications, including the changes made in the act. The act allows the executive director of the department of revenue to deduct processing costs from the electronic payment of taxes and fees in lieu of imposing a convenience fee.
(Note: This summary applies to this bill as enacted.)
Senate Journal, March 11
After consideration on the merits, the Committee recommends that SB22-006 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation and with a recommendation that it be placed on the Consent Calendar.
Amend printed bill, page 4, before line 6 insert:
"SECTION 4. Appropriation. (1) For the 2022-23 state fiscal year,
$61,980 is appropriated to the department of revenue. This appropriation is
from the general fund. To implement this act, the department may use this
appropriation as follows:
(a) $16,875 for tax administration IT system (GenTax) support;
(b) $6,400 for use by the executive director's office for personal
services;
(c) $33,705 for use by the taxation services division for personal
services; and
(d) $5,000 for use by the taxation services division for operating
expenses.".
Renumber succeeding section accordingly.
Page 1, line 103, strike "TAX." and substitute "TAX, AND, IN CONNECTION
THEREWITH, MAKING AN APPROPRIATION.".
Appro-
priations
House Journal, May 5
24 SB22-006 be amended as follows, and as so amended, be referred to
25 the Committee of the Whole with favorable
26 recommendation:
27
28 Amend reengrossed bill, page 2, after line 15 insert:
29
30 "SECTION 2. In Colorado Revised Statutes, 39-21-119.5, add
31 (7) as follows:
32 39-21-119.5. Mandatory electronic filing of returns -
33 mandatory electronic payment - penalty - waiver - definitions.
34 (7) (a) IN ORDER TO INDUCE THE ELECTRONIC PAYMENT OF TAXES AND
35 FEES ADMINISTERED UNDER SECTION 39-21-102, THE EXECUTIVE
36 DIRECTOR MAY DEDUCT PROCESSING COSTS FROM THE PAYMENT IN LIEU
37 OF IMPOSING A CONVENIENCE FEE, AND IF THE PROCESSING COSTS ARE
38 DEDUCTED FROM THE PAYMENT, THE EXECUTIVE DIRECTOR SHALL CREDIT
39 THE FULL AMOUNT OF THE PAYMENT COLLECTED TO THE TAXPAYER'S
40 ACCOUNT. PROCESSING COSTS MAY BE DEDUCTED BY THE EXECUTIVE
41 DIRECTOR UNDER THIS SUBSECTION (7) REGARDLESS OF IF ELECTRONIC
42 PAYMENT IS MANDATED UNDER THIS SECTION.
43 (b) NOTWITHSTANDING ANY PROVISION TO THE CONTRARY, IF THE
44 EXECUTIVE DIRECTOR DEDUCTS PROCESSING COSTS PURSUANT TO THIS
45 SUBSECTION (7), THE STATE TREASURER SHALL CREDIT THE FULL AMOUNT
46 OF THE PAYMENT COLLECTED LESS THE DEDUCTED PROCESSING COSTS TO
47 THE APPROPRIATE FUND.
48 (c) IF THE EXECUTIVE DIRECTOR IS REQUIRED TO DISTRIBUTE
49 PAYMENT TO A LOCAL GOVERNMENT, THE EXECUTIVE DIRECTOR SHALL
50 DEDUCT THE PROCESSING COSTS FROM STATE REVENUE AND SHALL NOT
51 REDUCE THE AMOUNT DISTRIBUTED TO THE LOCAL GOVERNMENT.
52 (d) AS USED IN THIS SUBSECTION (7):
53
1 (I) "CONVENIENCE FEE" MEANS THE CONVENIENCE FEE THAT A
2 STATE GOVERNMENTAL ENTITY IS AUTHORIZED TO IMPOSE ON A PERSON
3 THAT USES ALTERNATIVE FORMS OF PAYMENT UNDER SECTION
4 24-19.5-103 (3).
5 (II) "PROCESSING COSTS" MEANS THE ACTUAL COSTS INCURRED BY
6 THE DEPARTMENT TO PROCESS A TRANSACTION BY AN ALTERNATIVE FORM
7 OF PAYMENT FOR WHICH THE DEPARTMENT IS AUTHORIZED TO IMPOSE A
8 CONVENIENCE FEE.".
9
10 Renumber succeeding sections accordingly.
11
12
House Journal, May 5
11 Amendment No. 1, Appropriations Report, dated May 5, 2022, and placed
12 in member?s bill file; Report also printed in House Journal, May 5, 2022.
13
14 As amended, ordered revised and placed on the Calendar for Third
15 Reading and Final Passage.
16
Current law requires a county property tax assessor to send a notice of valuation of personal property to the operator of each wellsite, or if there is no operator, to the owner who has filed a statutorily required statement with the assessor.
The act:
House Journal, March 11
23 SB22-026 be amended as follows, and as so amended, be referred to
24 the Committee of the Whole with favorable
25 recommendation:
26
27 Amend reengrossed bill, page 2, line 5, after "(b)" insert "(I)".
28
29 Page 2, after line 20 insert:
30
31 "(II) AS USED IN THIS ARTICLE 5, "WELL OR UNIT OPERATOR"
32 MEANS THE OPERATOR OF EACH WELLSITE OR, IF THERE IS NO OPERATOR,
33 THE OWNER WHO FILED THE STATEMENT WITH THE ASSESSOR PURSUANT
34 TO SECTION 39-7-101.".
35
36
House Journal, March 15
44 Amendment No. 1, Finance Report, dated March 10, 2022, and placed in
45 member?s bill file; Report also printed in House Journal, March 11, 2022.
46
47 As amended, ordered revised and placed on the Calendar for Third
48 Reading and Final Passage.
49
50
In order to enable the streamlining of the imposition, collection, and administration of sales and use taxes imposed by local taxing jurisdictions on retail sales made by retailers that have a state standard retail license and either do not have physical presence within a local taxing jurisdiction or have only incidental physical presence within a local taxing jurisdiction through the streamlining of application requirements for and elimination of fees for local general business licenses, the act requires the department of revenue (department) to require sufficient information to be collected from such a retailer, when the retailer applies for or renews a state standard retail business license through the state's electronic sales and use tax simplification system (SUTS) or by other means or at any other time to the extent necessary, and made available to local taxing jurisdictions to ensure that concerns of local taxing jurisdictions, including but not limited to concerns relating to administrative efficiency, retailer compliance, and collection of sales and use tax revenue, are addressed. The department is required to consult with local taxing jurisdictions when determining what information to collect and how to make the information collected available to local taxing jurisdictions. The department is also required to consult with retailers and to address any reasonable concerns that they may have. The department is required to accomplish these tasks expeditiously so that no later than July 1, 2023, and sooner if feasible, a retailer that has a state standard retail license and either does not have physical presence within a local taxing jurisdiction or has only incidental physical presence can make retail sales within the local taxing jurisdiction without having to obtain a general business license from the local taxing jurisdiction.
On and after July 1, 2022, a local taxing jurisdiction is prohibited from charging a fee for a local general business license to a retailer that has a state standard retail license, makes retail sales within the local taxing jurisdiction, and either does not have physical presence within the local taxing jurisdiction or has only incidental physical presence within the local taxing jurisdiction. On and after July 1, 2023, a local taxing jurisdiction is prohibited from requiring such a retailer to apply separately to the local taxing jurisdiction for a general business license. A local taxing jurisdiction must automatically issue a general business license to such a retailer unless the local taxing jurisdiction has previously revoked a general business license held by the retailer for a violation of its local code.
For the 2022-23 state fiscal year, $2,100 is appropriated to the department for use by the taxation services division to implement the act.
(Note: This summary applies to this bill as enacted.)
The bill modifies the following statutory provisions that apply to solar energy so that they also apply to geothermal energy: which generally is using the heat of the earth to generate electricity or to heat or cool space or water:
requires permits the office to update the greenhouse gas pollution reduction roadmap to expressly include geothermal energy as a renewable energy resource that qualifying retail utilities may use to achieve the electric utility sector greenhouse gas pollution reduction goals set forth in the roadmap.
(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.)
Senate Journal, March 3
After consideration on the merits, the Committee recommends that SB22-118 be amended
as follows, and as so amended, be referred to the Committee on Finance with favorable
recommendation.
Amend printed bill, page 3, lines 2 and 3, strike "amend (1)(u); and add" and
substitute "add (1)(v) and".
Page 3, strike lines 6 through 13 and substitute:
"(v) IN CONSULTATION WITH THE APPROPRIATE INDUSTRIES, DEVELOP
BASIC CONSUMER EDUCATION OR GUIDANCE ABOUT PURCHASED OR, IF
AVAILABLE, LEASED INSTALLATION OF A SYSTEM THAT USES GEOTHERMAL
ENERGY FOR WATER HEATING OR SPACE HEATING OR COOLING IN A SINGLE
BUILDING OR FOR SPACE HEATING FOR MORE THAN ONE BUILDING THROUGH A
PIPELINE NETWORK.".
Page 3, line 14, strike "SHALL" and substitute "MAY".
Page 4, strike lines 12 through 14 and substitute:
"(II) "GEOTHERMAL ENERGY SYSTEM" MEANS A SYSTEM THAT USES
GEOTHERMAL ENERGY FOR WATER HEATING OR SPACE HEATING OR COOLING IN
A SINGLE BUILDING, FOR SPACE HEATING FOR MORE THAN ONE BUILDING
THROUGH A PIPELINE NETWORK, OR FOR ELECTRICITY GENERATION.".
Page 4, line 26, strike "OR GEOTHERMAL EQUIPMENT, WHICH".
Page 4, strike line 27.
Page 5, strike lines 1 and 2 and substitute "OR EQUIPMENT USED AS PART OF A
SYSTEM THAT USES GEOTHERMAL ENERGY FOR WATER HEATING OR SPACE
HEATING OR COOLING IN A SINGLE BUILDING, FOR SPACE HEATING FOR MORE
THAN ONE BUILDING THROUGH A PIPELINE NETWORK, OR FOR ELECTRICITY
GENERATION.".
Page 5, strike lines 15 through 18 and substitute "solar or other alternative
electrical energy-producing improvements to serve that structure or other
structures on contiguous property under common ownership OR INSTALLATION
OF A SYSTEM THAT USES GEOTHERMAL ENERGY FOR WATER HEATING OR SPACE
HEATING OR COOLING IN A SINGLE STRUCTURE.".
Page 6, line 7, strike "sources OR FOR GEOTHERMAL".
Page 6, strike lines 8 and 9 and substitute "sources, INCLUDING GEOTHERMAL
ENERGY USED FOR WATER HEATING OR SPACE HEATING OR COOLING IN A SINGLE
BUILDING, FOR SPACE HEATING FOR MORE THAN ONE BUILDING THROUGH A
PIPELINE NETWORK, OR FOR ELECTRICITY GENERATION.".
Page 7, strike lines 9 through 11 and substitute "AND "GEOTHERMAL ENERGY
SYSTEM" MEANS A SYSTEM THAT USES GEOTHERMAL ENERGY FOR WATER
HEATING OR SPACE HEATING OR COOLING IN A SINGLE BUILDING, FOR SPACE
HEATING FOR MORE THAN ONE BUILDING THROUGH A PIPELINE NETWORK, OR
FOR ELECTRICITY GENERATION.".
Page 7, strike lines 22 through 24 and substitute "addition of a solar energy
device OR A DEVICE USED AS PART OF A SYSTEM THAT USES GEOTHERMAL
ENERGY FOR WATER HEATING OR SPACE HEATING OR COOLING to such".
Page 9, strike lines 3 through 5 and substitute "AND "GEOTHERMAL ENERGY
SYSTEM" MEANS A SYSTEM THAT USES GEOTHERMAL ENERGY FOR WATER
HEATING OR SPACE HEATING OR COOLING IN A SINGLE BUILDING, FOR SPACE
HEATING FOR MORE THAN ONE BUILDING THROUGH A PIPELINE NETWORK, OR
FOR ELECTRICITY GENERATION.".
Page 10, strike lines 7 and 8 and substitute "alternate energy sources,
INCLUDING GEOTHERMAL ENERGY USED FOR WATER HEATING OR SPACE
HEATING OR COOLING IN A SINGLE BUILDING, FOR SPACE HEATING FOR MORE
THAN ONE BUILDING THROUGH A PIPELINE NETWORK, OR FOR ELECTRICITY
GENERATION; however,".
Page 10, strike lines 13 through 27.
Page 11, strike lines 1 through 25.
Renumber succeeding sections accordingly.
Page 12, strike lines 9 through 27.
Strike pages 13 through 21.
Page 22, strike lines 1 through 24 and substitute:
"SECTION 11. In Colorado Revised Statutes, add 40-2-127.5 as
follows:
40-2-127.5. Community energy funds - community geothermal
gardens - rules - legislative declaration - definitions - repeal. (1) Legislative
declaration. THE GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT:
(a) LOCAL COMMUNITIES CAN BENEFIT FROM THE FURTHER
DEVELOPMENT OF RENEWABLE ENERGY, ENERGY EFFICIENCY, CONSERVATION,
AND ENVIRONMENTAL IMPROVEMENT PROJECTS, AND THE GENERAL ASSEMBLY
HEREBY ENCOURAGES ELECTRIC UTILITIES TO ESTABLISH COMMUNITY ENERGY
FUNDS FOR THE DEVELOPMENT OF SUCH PROJECTS;
(b) IT IS IN THE PUBLIC INTEREST THAT BROADER PARTICIPATION IN
GEOTHERMAL ELECTRIC GENERATION BY COLORADO RESIDENTS AND
COMMERCIAL ENTITIES BE ENCOURAGED BY THE DEVELOPMENT AND
DEPLOYMENT OF DISTRIBUTED GEOTHERMAL ELECTRIC GENERATING FACILITIES
KNOWN AS COMMUNITY GEOTHERMAL GARDENS, IN ORDER TO:
(I) PROVIDE COLORADO RESIDENTS AND COMMERCIAL ENTITIES WITH
THE OPPORTUNITY TO PARTICIPATE IN GEOTHERMAL ELECTRICITY GENERATION;
(II) ALLOW RENTERS, LOW-INCOME UTILITY CUSTOMERS, AND
AGRICULTURAL PRODUCERS TO OWN INTERESTS IN SUCH GEOTHERMAL
GENERATION FACILITIES;
(III) ALLOW INTERESTS IN SUCH GEOTHERMAL GENERATION FACILITIES
TO BE PORTABLE AND TRANSFERRABLE; AND
(IV) LEVERAGE COLORADO'S GEOTHERMAL ELECTRICITY GENERATING
CAPACITY THROUGH ECONOMIES OF SCALE.
(2) Definitions. AS USED IN THIS SECTION, UNLESS THE CONTEXT
OTHERWISE REQUIRES, THE DEFINITIONS IN SECTION 40-2-124 APPLY, AND:
(a) (I) "COMMUNITY GEOTHERMAL GARDEN" MEANS A GEOTHERMAL
FACILITY THAT PRODUCES ELECTRICITY FROM THE EARTH'S HEAT WITH A
NAMEPLATE RATING WITHIN THE RANGE SPECIFIED UNDER SUBSECTION
(2)(b)(IV) OF THIS SECTION THAT IS LOCATED IN OR NEAR A COMMUNITY SERVED
BY A QUALIFYING RETAIL UTILITY WHERE THE BENEFICIAL USE OF THE
ELECTRICITY GENERATED BY THE FACILITY BELONGS TO THE SUBSCRIBERS TO
THE COMMUNITY GEOTHERMAL GARDEN. THERE MUST BE AT LEAST TEN
SUBSCRIBERS. THE OWNER OF THE COMMUNITY GEOTHERMAL GARDEN MAY BE
THE QUALIFYING RETAIL UTILITY OR ANY OTHER FOR-PROFIT OR NONPROFIT
ENTITY OR ORGANIZATION, INCLUDING A SUBSCRIBER ORGANIZATION
ORGANIZED UNDER THIS SECTION, THAT CONTRACTS TO SELL THE OUTPUT FROM
THE COMMUNITY GEOTHERMAL GARDEN TO THE QUALIFYING RETAIL UTILITY.
A COMMUNITY GEOTHERMAL GARDEN IS DEEMED TO BE "LOCATED ON THE SITE
OF CUSTOMER FACILITIES".
(II) A COMMUNITY GEOTHERMAL GARDEN CONSTITUTES "RETAIL
DISTRIBUTED GENERATION" WITHIN THE MEANING OF SECTION 40-2-124.
(III) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR SECTION
40-2-124 TO THE CONTRARY, A COMMUNITY GEOTHERMAL GARDEN
CONSTITUTES RETAIL DISTRIBUTED GENERATION FOR PURPOSES OF A
COOPERATIVE ELECTRIC ASSOCIATION'S COMPLIANCE WITH THE APPLICABLE
RENEWABLE ENERGY STANDARD UNDER SECTION 40-2-124.
(IV) A COMMUNITY GEOTHERMAL GARDEN MUST HAVE A NAMEPLATE
RATING OF FIVE MEGAWATTS OR LESS; EXCEPT THAT THE COMMISSION MAY, IN
RULES ADOPTED PURSUANT TO SUBSECTION (3)(b) OF THIS SECTION, APPROVE
THE FORMATION OF A COMMUNITY GEOTHERMAL GARDEN WITH A NAMEPLATE
RATING OF UP TO TEN MEGAWATTS ON OR AFTER JULY 1, 2023.
(b) "SUBSCRIBER" MEANS A RETAIL CUSTOMER OF A QUALIFYING RETAIL
UTILITY WHO OWNS A SUBSCRIPTION AND WHO HAS IDENTIFIED ONE OR MORE
PHYSICAL LOCATIONS TO WHICH THE SUBSCRIPTION IS ATTRIBUTED. SUCH
PHYSICAL LOCATIONS MUST BE WITHIN THE SERVICE TERRITORY OF THE SAME
QUALIFYING RETAIL UTILITY AS THE COMMUNITY GEOTHERMAL GARDEN. THE
SUBSCRIBER MAY CHANGE FROM TIME TO TIME THE PREMISES TO WHICH THE
COMMUNITY GEOTHERMAL GARDEN ELECTRICITY GENERATION IS ATTRIBUTED,
SO LONG AS THE PREMISES ARE WITHIN THE SAME SERVICE TERRITORY.
(c) "SUBSCRIPTION" MEANS A PROPORTIONAL INTEREST IN GEOTHERMAL
ELECTRIC GENERATION FACILITIES INSTALLED AT A COMMUNITY GEOTHERMAL
GARDEN, TOGETHER WITH THE RENEWABLE ENERGY CREDITS ASSOCIATED WITH
OR ATTRIBUTABLE TO SUCH FACILITIES UNDER SECTION 40-2-124. EACH
SUBSCRIPTION MUST BE SIZED TO REPRESENT AT LEAST ONE KILOWATT OF THE
COMMUNITY GEOTHERMAL GARDEN'S GENERATING CAPACITY AND TO SUPPLY
NO MORE THAN ONE HUNDRED TWENTY PERCENT OF THE AVERAGE ANNUAL
CONSUMPTION OF ELECTRICITY BY EACH SUBSCRIBER AT THE PREMISES TO
WHICH THE SUBSCRIPTION IS ATTRIBUTED, WITH A DEDUCTION FOR THE AMOUNT
OF ANY EXISTING GEOTHERMAL FACILITIES AT SUCH PREMISES. SUBSCRIPTIONS
IN A COMMUNITY GEOTHERMAL GARDEN MAY BE TRANSFERRED OR ASSIGNED
TO A SUBSCRIBER ORGANIZATION OR TO ANY PERSON OR ENTITY WHO QUALIFIES
TO BE A SUBSCRIBER UNDER THIS SECTION.
(3) Subscriber organization - subscriber qualifications -
transferability of subscriptions. (a) THE COMMUNITY GEOTHERMAL GARDEN
MAY BE OWNED BY A SUBSCRIBER ORGANIZATION, WHOSE SOLE PURPOSE IS
BENEFICIALLY OWNING AND OPERATING A COMMUNITY GEOTHERMAL GARDEN.
THE SUBSCRIBER ORGANIZATION MAY BE ANY FOR-PROFIT OR NONPROFIT
ENTITY PERMITTED BY COLORADO LAW. THE COMMUNITY GEOTHERMAL
GARDEN MAY ALSO BE BUILT, OWNED, AND OPERATED BY A THIRD PARTY UNDER
CONTRACT WITH THE SUBSCRIBER ORGANIZATION.
(b) THE COMMISSION SHALL ADOPT RULES AS NECESSARY TO
IMPLEMENT THIS SECTION, INCLUDING RULES TO FACILITATE THE FINANCING OF
SUBSCRIBER-OWNED COMMUNITY GEOTHERMAL GARDENS. THE RULES MUST
INCLUDE:
(I) MINIMUM CAPITALIZATION;
(II) THE SHARE OF A COMMUNITY GEOTHERMAL GARDEN'S GEOTHERMAL
ELECTRIC GENERATION FACILITIES THAT A SUBSCRIBER ORGANIZATION MAY AT
ANY TIME OWN IN ITS OWN NAME; AND
(III) AUTHORIZING SUBSCRIBER ORGANIZATIONS TO ENTER INTO LEASES,
SALE-AND-LEASEBACK TRANSACTIONS, OPERATING AGREEMENTS, AND OTHER
OWNERSHIP ARRANGEMENTS WITH THIRD PARTIES.
(c) IF A SUBSCRIBER CEASES TO BE A CUSTOMER AT THE PREMISES ON
WHICH THE SUBSCRIPTION IS BASED BUT, WITHIN A REASONABLE PERIOD AS
DETERMINED BY THE COMMISSION, BECOMES A CUSTOMER AT ANOTHER
PREMISES IN THE SERVICE TERRITORY OF THE QUALIFYING RETAIL UTILITY AND
WITHIN THE GEOGRAPHIC AREA SERVED BY THE COMMUNITY GEOTHERMAL
GARDEN, THE SUBSCRIPTION CONTINUES IN EFFECT BUT THE BILL CREDIT AND
OTHER FEATURES OF THE SUBSCRIPTION ARE ADJUSTED AS NECESSARY TO
REFLECT ANY DIFFERENCES BETWEEN THE NEW AND PREVIOUS PREMISES'
CUSTOMER CLASSIFICATION AND AVERAGE ANNUAL CONSUMPTION OF
ELECTRICITY.
(4) Standards for construction and operation. THE FOLLOWING
REQUIREMENTS APPLY TO ANY COMMUNITY GEOTHERMAL GARDEN EXCEEDING
TWO MEGAWATTS:
(a) THE INITIAL INSTALLATION OF ANY ELECTRICAL EQUIPMENT
ASSOCIATED WITH THE COMMUNITY GEOTHERMAL GARDEN IS SUBJECT TO FINAL
INSPECTION AND APPROVAL IN ACCORDANCE WITH SECTION 12-115-120.
(b) FOLLOWING THE DEVELOPMENT OR ACQUISITION BY A QUALIFYING
RETAIL UTILITY OF A COMMUNITY GEOTHERMAL GARDEN IN WHICH THE
QUALIFYING RETAIL UTILITY RETAINS OWNERSHIP, THE QUALIFYING RETAIL
UTILITY SHALL EITHER USE ITS OWN EMPLOYEES TO OPERATE AND MAINTAIN
THE COMMUNITY GEOTHERMAL GARDEN OR CONTRACT FOR OPERATION AND
MAINTENANCE OF THE COMMUNITY GEOTHERMAL GARDEN BY A CONTRACTOR
WHOSE EMPLOYEES HAVE ACCESS TO AN APPRENTICESHIP PROGRAM REGISTERED
WITH THE UNITED STATES DEPARTMENT OF LABOR'S OFFICE OF APPRENTICESHIP
OR WITH A STATE APPRENTICESHIP COUNCIL RECOGNIZED BY THAT OFFICE;
EXCEPT THAT THIS APPRENTICESHIP REQUIREMENT DOES NOT APPLY TO:
(I) THE DESIGN, PLANNING, OR ENGINEERING OF THE INFRASTRUCTURE;
(II) MANAGEMENT FUNCTIONS TO OPERATE THE INFRASTRUCTURE; OR
(III) ANY WORK INCLUDED IN A WARRANTY.
(5) Community geothermal gardens not subject to regulation.
NEITHER THE OWNERS OF NOR THE SUBSCRIBERS TO A COMMUNITY
GEOTHERMAL GARDEN ARE CONSIDERED PUBLIC UTILITIES SUBJECT TO
REGULATION BY THE COMMISSION SOLELY AS A RESULT OF THEIR INTEREST IN
THE COMMUNITY GEOTHERMAL GARDEN. PRICES PAID FOR SUBSCRIPTIONS IN
COMMUNITY GEOTHERMAL GARDENS SHALL NOT BE SUBJECT TO REGULATION
BY THE COMMISSION.
(6) Purchases of the output from community geothermal gardens.
(a) (I) EACH QUALIFYING RETAIL UTILITY SHALL SET FORTH IN ITS PLAN FOR
ACQUISITION OF RENEWABLE RESOURCES A PLAN TO PURCHASE THE
ELECTRICITY AND RENEWABLE ENERGY CREDITS GENERATED FROM ONE OR
MORE COMMUNITY GEOTHERMAL GARDENS OVER THE PERIOD COVERED BY THE
PLAN.
(IV) FOR EACH QUALIFYING RETAIL UTILITY'S COMPLIANCE YEARS
COMMENCING IN 2023 AND THEREAFTER, THE COMMISSION SHALL DETERMINE
THE MINIMUM AND MAXIMUM PURCHASES OF ELECTRICAL OUTPUT FROM NEWLY
INSTALLED COMMUNITY GEOTHERMAL GARDENS OF DIFFERENT OUTPUT
CAPACITY THAT THE QUALIFYING RETAIL UTILITY SHALL PLAN TO ACQUIRE. IN
ADDITION, AS NECESSARY, THE COMMISSION SHALL FORMULATE AND
IMPLEMENT POLICIES CONSISTENT WITH THIS SECTION THAT SIMULTANEOUSLY
ENCOURAGE:
(A) THE OWNERSHIP BY CUSTOMERS OF SUBSCRIPTIONS IN COMMUNITY
GEOTHERMAL GARDENS AND OF OTHER FORMS OF DISTRIBUTED GENERATION,
TO THE EXTENT THE COMMISSION FINDS THERE TO BE CUSTOMER DEMAND FOR
SUCH OWNERSHIP;
(B) OWNERSHIP IN COMMUNITY GEOTHERMAL GARDENS BY
RESIDENTIAL RETAIL CUSTOMERS AND AGRICULTURAL PRODUCERS, INCLUDING
LOW-INCOME CUSTOMERS, TO THE EXTENT THE COMMISSION FINDS THERE TO BE
DEMAND FOR SUCH OWNERSHIP;
(C) THE DEVELOPMENT OF COMMUNITY GEOTHERMAL GARDENS WITH
ATTRIBUTES THAT THE COMMISSION FINDS RESULT IN LOWER OVERALL TOTAL
COSTS FOR THE QUALIFYING RETAIL UTILITY'S CUSTOMERS;
(D) SUCCESSFUL FINANCING AND OPERATION OF COMMUNITY
GEOTHERMAL GARDENS OWNED BY SUBSCRIBER ORGANIZATIONS; AND
(E) THE ACHIEVEMENT OF THE GOALS AND OBJECTIVES OF SECTION
40-2-124.
(b) (I) (A) THE OUTPUT FROM A COMMUNITY GEOTHERMAL GARDEN
MUST BE SOLD ONLY TO THE QUALIFYING RETAIL UTILITY SERVING THE
GEOGRAPHIC AREA WHERE THE COMMUNITY GEOTHERMAL GARDEN IS LOCATED.
(B) ONCE A COMMUNITY GEOTHERMAL GARDEN IS PART OF A
QUALIFYING RETAIL UTILITY'S PLAN FOR ACQUISITION OF RENEWABLE
RESOURCES, AS APPROVED BY THE COMMISSION, THE COMMISSION SHALL
INITIATE A PROCEEDING, OR CONSIDER IN AN ACTIVE PROCEEDING, TO
DETERMINE WHETHER THE QUALIFYING RETAIL UTILITY MUST PURCHASE ALL OF
THE ELECTRICITY AND RENEWABLE ENERGY CREDITS GENERATED BY THE
COMMUNITY GEOTHERMAL GARDEN OR WHETHER A SUBSCRIBER MAY, UPON
BECOMING A SUBSCRIBER, CHOOSE TO RETAIN OR SELL TO THE QUALIFYING
RETAIL UTILITY THE SUBSCRIBER'S RENEWABLE ENERGY CREDITS.
(C) THE AMOUNT OF ELECTRICITY AND RENEWABLE ENERGY CREDITS
GENERATED BY EACH COMMUNITY GEOTHERMAL GARDEN IS DETERMINED BY A
PRODUCTION METER INSTALLED BY THE QUALIFYING RETAIL UTILITY OR
THIRD-PARTY SYSTEM OWNER AND PAID FOR BY THE OWNER OF THE COMMUNITY
GEOTHERMAL GARDEN.
(II) THE PURCHASE OF THE OUTPUT OF A COMMUNITY GEOTHERMAL
GARDEN BY A QUALIFYING RETAIL UTILITY TAKES THE FORM OF A NET METERING
CREDIT AGAINST THE QUALIFYING RETAIL UTILITY'S ELECTRIC BILL TO EACH
COMMUNITY GEOTHERMAL GARDEN SUBSCRIBER AT THE PREMISES SET FORTH
IN THE SUBSCRIBER'S SUBSCRIPTION. THE NET METERING CREDIT IS CALCULATED
BY MULTIPLYING THE SUBSCRIBER'S SHARE OF THE ELECTRICITY PRODUCTION
FROM THE COMMUNITY GEOTHERMAL GARDEN BY THE QUALIFYING RETAIL
UTILITY'S TOTAL AGGREGATE RETAIL RATE AS CHARGED TO THE SUBSCRIBER,
MINUS A REASONABLE CHARGE AS DETERMINED BY THE COMMISSION TO COVER
THE UTILITY'S COSTS OF DELIVERING TO THE SUBSCRIBER'S PREMISES THE
ELECTRICITY GENERATED BY THE COMMUNITY GEOTHERMAL GARDEN,
INTEGRATING THE GEOTHERMAL GENERATION WITH THE UTILITY'S SYSTEM, AND
ADMINISTERING THE COMMUNITY GEOTHERMAL GARDEN'S CONTRACTS AND NET
METERING CREDITS. THE COMMISSION SHALL ENSURE THAT THIS CHARGE DOES
NOT REFLECT COSTS THAT ARE ALREADY RECOVERED BY THE UTILITY FROM THE
SUBSCRIBER THROUGH OTHER CHARGES. IF, AND TO THE EXTENT THAT, A
SUBSCRIBER'S NET METERING CREDIT EXCEEDS THE SUBSCRIBER'S ELECTRIC BILL
IN ANY BILLING PERIOD, THE NET METERING CREDIT IS CARRIED FORWARD AND
APPLIED AGAINST FUTURE BILLS. THE QUALIFYING RETAIL UTILITY AND THE
OWNER OF THE COMMUNITY GEOTHERMAL GARDEN MUST AGREE ON WHETHER
THE PURCHASE OF THE RENEWABLE ENERGY CREDITS FROM SUBSCRIBERS WILL
BE ACCOMPLISHED THROUGH A CREDIT ON EACH SUBSCRIBER'S ELECTRICITY
BILL OR BY A PAYMENT TO THE OWNER OF THE COMMUNITY GEOTHERMAL
GARDEN.
(c) THE OWNER OF THE COMMUNITY GEOTHERMAL GARDEN MUST
PROVIDE REAL-TIME PRODUCTION DATA TO THE QUALIFYING RETAIL UTILITY TO
FACILITATE INCORPORATION OF THE COMMUNITY GEOTHERMAL GARDEN INTO
THE UTILITY'S OPERATION OF ITS ELECTRIC SYSTEM AND TO FACILITATE THE
PROVISION OF NET METERING CREDITS.
(d) THE OWNER OF THE COMMUNITY GEOTHERMAL GARDEN IS
RESPONSIBLE FOR PROVIDING TO THE QUALIFYING RETAIL UTILITY, ON A
MONTHLY BASIS AND WITHIN REASONABLE PERIODS SET BY THE QUALIFYING
RETAIL UTILITY, THE PERCENTAGE SHARES THAT SHOULD BE USED TO
DETERMINE THE NET METERING CREDIT TO EACH SUBSCRIBER. IF THE
ELECTRICITY OUTPUT OF THE COMMUNITY GEOTHERMAL GARDEN IS NOT FULLY
SUBSCRIBED, THE QUALIFYING RETAIL UTILITY SHALL PURCHASE THE
UNSUBSCRIBED RENEWABLE ENERGY AND THE RENEWABLE ENERGY CREDITS AT
A RATE EQUAL TO THE QUALIFYING RETAIL UTILITY'S AVERAGE HOURLY
INCREMENTAL COST OF ELECTRICITY SUPPLY OVER THE IMMEDIATELY
PRECEDING CALENDAR YEAR.
(e) EACH QUALIFYING RETAIL UTILITY SHALL SET FORTH IN ITS PLAN
FOR ACQUISITION OF RENEWABLE RESOURCES A PROPOSAL FOR INCLUDING
LOW-INCOME CUSTOMERS AS SUBSCRIBERS TO A COMMUNITY GEOTHERMAL
GARDEN. THE UTILITY MAY GIVE PREFERENCE TO COMMUNITY GEOTHERMAL
GARDENS THAT HAVE LOW-INCOME SUBSCRIBERS.
(f) QUALIFYING RETAIL UTILITIES ARE ELIGIBLE FOR THE INCENTIVES
AND SUBJECT TO THE OWNERSHIP LIMITATIONS SET FORTH IN SECTION 40-2-124
(1)(f) FOR UTILITY INVESTMENTS IN COMMUNITY GEOTHERMAL GARDENS AND
MAY RECOVER THROUGH RATES A MARGIN, IN AN AMOUNT DETERMINED BY THE
COMMISSION, ON ALL ENERGY AND RENEWABLE ENERGY CREDITS PURCHASED
FROM COMMUNITY GEOTHERMAL GARDENS. SUCH INCENTIVE PAYMENTS ARE
EXCLUDED FROM THE COST ANALYSIS REQUIRED BY SECTION 40-2-124 (1)(g).
(6) NOTHING IN THIS SECTION WAIVES OR SUPERSEDES THE RETAIL RATE
IMPACT LIMITATIONS IN SECTION 40-2-124 (1)(g). UTILITY EXPENDITURES FOR
UNSUBSCRIBED ENERGY AND RENEWABLE ENERGY CREDITS GENERATED BY
COMMUNITY GEOTHERMAL GARDENS MUST BE INCLUDED IN THE CALCULATIONS
OF RETAIL RATE IMPACT REQUIRED BY THAT SECTION.
(7) Applicability to cooperative electric associations and
municipally owned utilities. THIS SECTION SHALL NOT APPLY TO COOPERATIVE
ELECTRIC ASSOCIATIONS OR TO MUNICIPALLY OWNED UTILITIES.
SECTION 12. In Colorado Revised Statutes, 25-7-105, amend
(1)(e)(VIII)(H) as follows:
25-7-105. Duties of commission - rules - legislative declaration -
definitions. (1) Except as provided in sections 25-7-130 and 25-7-131, the
commission shall promulgate rules that are consistent with the legislative
declaration set forth in section 25-7-102 and necessary for the proper
implementation and administration of this article 7, including:
(e) (VIII) (H) In verifying clean energy plans or a wholesale generation
and transmission cooperative electric resource plan submitted in accordance
with subsection (1)(e)(VIII)(I) of this section, the division shall prevent double
counting of emission reductions among utilities and shall consider electricity
generated by renewable energy resources as having zero greenhouse gas
emissions only if: The electricity is accompanied by any associated renewable
energy credit, and the renewable energy credit is retired on behalf of the utility's
customers in the year generated; or the electricity is generated by retail
distributed generation, as defined in sections 40-2-124 (1)(a)(VIII), and
40-2-127 (2)(b)(I)(A) and (2)(b)(I)(B), AND 40-2-127.5 (2)(a)(I) AND (2)(a)(II),
and the retail customer retains the renewable energy credit as part of a voluntary
renewable energy program.".
Renumber succeeding sections accordingly.
Page 23, strike lines 4 through 7 and substitute "a community solar garden, as
that term is defined in section 40-2-127 (2), C.R.S. If House Bill 10-1342 does
not take effect, there shall be no qualified community locations in the service
territories of investor-owned utilities. OR A COMMUNITY GEOTHERMAL GARDEN
AS THAT TERM IS DEFINED IN SECTION 42-2-127.5 (2).".
Page 23, strike lines 14 through 17 and substitute "a community solar garden
as that term is defined in section 40-2-127 (2), C.R.S. If House Bill 10-1342
does not take effect, there shall be no qualified community locations in the
service territories of investor-owned utilities. OR A COMMUNITY GEOTHERMAL
GARDEN AS THAT TERM IS DEFINED IN SECTION 42-2-127.5 (2).
SECTION 15. In Colorado Revised Statutes, 40-2-129, amend (3) as
follows:
40-2-129. New resource acquisitions - factors in determination -
local employment - "best value" metrics - performance audit. (3) The
provisions of this section regarding "best value" employment metrics do not
apply to projects involving retail distributed generation, as defined in section
40-2-124 (1)(a)(VIII), or 40-2-127 (2)(b)(I)(B), OR 40-2-127.5 (2)(b)(II).
SECTION 16. In Colorado Revised Statutes, 40-9.5-106, amend (2)
as follows:
40-9.5-106. Prohibited acts. (2) No cooperative electric association,
as to rates, charges, service, or facilities or as to any other matter, shall make or
grant any preference or advantage to any corporation or person or subject any
corporation or person to any prejudice or disadvantage. No cooperative electric
association shall establish or maintain any unreasonable difference as to rates,
charges, service, or facilities or as to any other matter, either between localities
or between any class of service. Notwithstanding section 40-6-108 (1)(b), any
complaint arising out of this subsection (2) signed by one or more customers of
such association shall be resolved by the public utilities commission in
accordance with the hearing and enforcement procedures established in articles
6 and 7 of this title. A cooperative electric association may approve any
reasonable rate, charge, service, classification, or facility that establishes a
graduated rate for increased energy consumption, for energy conservation and
energy efficiency purposes, by residential customers that is revenue-neutral for
the class, where revenue includes margins, expenses, riders, or charges as
approved by the cooperative electric association. The implementation of such
rate, charge, service, classification, or facility by a cooperative electric
association shall not be deemed to subject any person or corporation to any
prejudice, disadvantage, or undue discrimination. In adopting such rate, a
cooperative electric association shall give due consideration to the impact of
such rates on low-income customers. A cooperative electric association may
utilize a community energy fund as contemplated by section 40-2-127 SECTIONS
40-2-127 AND 40-2-127.5 for energy efficiency, energy conservation,
weatherization, and renewable energy purposes. A cooperative electric
association shall not apply such rate to consumers that have single meters that
record energy consumption for combined residential and agricultural uses.".
Education
Senate Journal, April 1
After consideration on the merits, the Committee recommends that SB22-118 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend the State, Veterans, & Military Affairs Committee Report, dated March
3, 2022, page 4, line 22, strike "MEGAWATTS ON OR AFTER JULY 1, 2023." and
substitute "MEGAWATTS.".
Page 6, line 22, strike "SHALL" and substitute "MAY".
Page 6, line 27, strike "(IV)" and substitute "(II)".
Page 6, line 28, strike "2023" and substitute "2026".
Page 6, lines 32, strike "SHALL" and substitute "MAY" and strike "NECESSARY,"
and substitute "NECESSARY AND APPROPRIATE,".
Page 8, line 26, strike "EACH" and substitute "IF A QUALIFYING RETAIL UTILITY
INCLUDES A PLAN TO PURCHASE THE ELECTRICITY AND RENEWABLE ENERGY
CREDITS GENERATED BY ONE OR MORE COMMUNITY GEOTHERMAL GARDENS,
THEN THE".
Page 8, line 29, strike "GARDEN." and substitute "GARDEN, IF POSSIBLE.".
Amend printed bill, page 23, before line 18 insert:
"SECTION 17. Appropriation. For the 2022-23 state fiscal year,
$15,000 is appropriated to the office of the governor for use by the colorado
energy office. This appropriation is from the general fund. To implement this
act, the office may use this appropriation for program administration.".
Renumber succeeding section accordingly.
Page 1, line 102, strike "ENERGY." and substitute "ENERGY, AND, IN
CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
Appro-
priations
House Journal, April 21
39 SB22-118 be amended as follows, and as so amended, be referred to
40 the Committee on Finance with favorable
41 recommendation:
42
43 Amend reengrossed bill, page 22, line 18, strike "(2)(b)(II)" and substitute
44 "(2)(a)(II)".
45
46
Currently, there is a property tax deferral program (program) for the state to make a secured loan to a qualified taxpayer to pay property taxes owed for the taxpayer's homestead. The act shifts the administrative responsibilities for the program from county treasurers to the state treasurer. This includes requiring:
In addition, the state treasurer is permitted to:
The act also creates an exception to the requirement that a loan becomes payable for a taxpayer when a property is no longer the taxpayer's homestead or when the taxpayer's equity in the property is less than the amount of the deferral and accrued interest on the deferral if the property becomes uninhabitable and loses its value as a result of natural causes, and it permits the state treasurer to foreclose a deferred tax lien once taxes and accrued interest become delinquent, instead of requiring the foreclosure.
(Note: This summary applies to this bill as enacted.)
Senate Journal, April 29
After consideration on the merits, the Committee recommends that SB22-220 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation and with a recommendation that it be placed on the Consent Calendar.
Amend printed bill, page 9, after line 16 insert:
"SECTION 14. Appropriation. (1) For the 2022-23 state fiscal year,
$1,725,883 is appropriated to the department of the treasury for use by the
administration division. This appropriation is from the general fund. To
implement this act, the division may use this appropriation as follows:
(a) $788,184 for personal services, which amount is based on an
assumption that the division will require an additional 16.0 FTE; and
(b) $937,699 for operating expenses.".
Renumber succeeding section accordingly.
Page 1, line 101, strike "PROGRAM." and substitute "PROGRAM, AND, IN
CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
Appro-
priations
If the state exceeds its constitutional spending limit, then it is required by the Taxpayer's Bill of Rights (TABOR) to refund the excess state revenues (TABOR refunds). There are currently 3 TABOR refund mechanisms: Reimbursement to counties for the senior homestead exemption, a temporary income tax rate reduction, and a sales tax refund.
The act establishes a temporary fourth TABOR refund mechanism for excess state revenues from all sources for state fiscal year 2021-22. Under this mechanism, if the amount of excess state revenues exceeds the projected total amount of TABOR refunds issued as reimbursement to counties for the senior homestead exemption and, if applicable, through the temporary income tax rate reduction, then on or before September 30, 2022, the department of revenue is required to issue refund checks to every qualified individual in an identical amount; except that, for qualified individuals who were granted an extension to file a state income tax return and timely file the state income tax return, the refund checks must be issued on or before January 31, 2023.
The refund amount is $400 for every qualified individual who files a single income tax return or who applies for a property tax, rent, or heat credit rebate and $800 for each pair of qualified individuals who file a joint income tax return or who apply for a property tax, rent, or heat credit rebate; except that:
Any increase or decrease to the refund amount must be rounded to the nearest fifty dollar increment and must maintain an equal temporary refund for every qualified individual that is doubled for each pair of qualified individuals filing a joint return or applying jointly for a property tax, rent, or heat credit rebate.
"Qualified individual" is defined for purposes of the act as a natural person who is at least 18 years of age on or before December 31, 2021, is a Colorado resident for the entire 2021income tax year, and files a state income tax return for the 2021 income tax year or applies for a property tax, rent, or heat credit rebate.
$2,578,995 is appropriated from the general fund to the department of revenue to implement the temporary TABOR refund mechanism and $1,715,635 of that appropriation is reappropriated to the department of personnel to provide related document management services for the department of revenue.
(Note: This summary applies to this bill as enacted.)
Senate Journal, April 29
After consideration on the merits, the Committee recommends that SB22-233 be amended
as follows, and as so amended, be referred to the Committee on Appropriations with
favorable recommendation.
Amend printed bill, page 3, line 25, strike "MAY 31," and substitute "JUNE 30,".
Page 6, after line 10 insert:
"(c) A TAX PREPARER IS NOT LIABLE IF THE PREPARER IS UNABLE TO FILE
A TAXPAYER'S 2021 STATE INCOME TAX RETURN BY JUNE 30, 2022, WHEN A
TAXPAYER TIMELY FILED, AND WAS GRANTED, A TAX EXTENSION AS LONG AS
THE TAX PREPARER FILES THE TAX RETURN BY OCTOBER 17, 2022.".
Finance
Senate Journal, May 2
After consideration on the merits, the Committee recommends that SB22-233 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend printed bill, page 7, after line 12 insert:
"SECTION 4. Appropriation. (1) For the 2022-23 state fiscal year,
$2,504,276 is appropriated to the department of revenue. This appropriation is
from the general fund. To implement this act, the department may use this
appropriation as follows:
(a) $272,101 for use by the taxation services division for personal
services, which amount is based on an assumption that the division will require
an additional 3.5 FTE;
(b) $29,525 for use by the taxation services division for operating
expenses;
(c) $2,111,100 for the purchase of document management services;
(d) $78,750 for tax administration IT system (GenTax) support; and
(e) $12,800 for use by the executive director's office for personal
services related to administration and support.
(2) For the 2022-23 state fiscal year, $2,111,100 is appropriated to the
department of personnel. This appropriation is from reappropriated funds
received from the department of revenue under subsection (1)(c) of this section.
To implement this act, the department of personnel may use this appropriation
to provide document management services for the department of revenue.".
Renumber succeeding section accordingly.
Page 1, line 104, strike "INDIVIDUAL." and substitute "INDIVIDUAL, AND, IN
CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
Appro-
priations
Senate Journal, May 2
SB22-233 by Senator(s) Hinrichsen and Rodriguez; also Representative(s) Exum and Daugherty--
Concerning an additional mechanism to refund excess state revenues for state fiscal year
2021-22 only that provides a refund in an identical amount to each qualified resident
individual, and, in connection therewith, making an appropriation.
Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, April 29, page(s) 1093 and placed in members' bill files.)
Amendment No. 2, Appropriations Committee Amendment.
(Printed in Senate Journal, May 2, page(s) 1113-1114 and placed in members' bill files.)
Amendment No. 3(L.006), by Senator Hinrichsen.
Amend printed bill, page 3, line 22, after "IS" insert "AT LEAST EIGHTEEN YEARS
OF AGE AS OF DECEMBER 31, 2021, WHO IS".
Page 3, line 24, strike "BY MIDNIGHT".
Page 3, line 25, before "FILES" insert "EITHER".
Page 3, line 26, strike "IS AWARDED" and substitute "APPLIES FOR".
Page 4, line 3, strike "RECEIVES AN AWARD OF" and substitute "APPLIES FOR".
Page 4, line 6, strike "RECEIVE AN AWARD OF" and substitute "APPLY FOR".
Page 4, line 17, strike "RECEIVING" and substitute "APPLICANT".
Page 5, line 21, strike the second "FILING" and substitute "APPLYING".
Page 6, strike line 13 and substitute "(2)(c) as follows:".
Page 6, strike lines 22 through 27.
Page 7, strike lines 1 through 12.
Amendment No. 4(L.009), by Senator Hinrichsen.
Amend printed bill, page 3, line 22, strike "(b)" and substitute "(b) (I)".
Page 3, line 24, strike "AND" and substitute "AND, EXCEPT AS PROVIDED IN
SUBSECTION (1)(b)(II) OF THIS SECTION,".
Page 3, after line 27 insert:
"(II) "QUALIFIED INDIVIDUAL" ALSO MEANS A NATURAL PERSON WHO
IS AT LEAST EIGHTEEN YEARS OF AGE AS OF DECEMBER 31, 2021, WHO IS A
RESIDENT OF THE STATE FOR THE ENTIRE INCOME TAX YEAR COMMENCING ON
JANUARY 1, 2021, AND WHO WAS GRANTED AN EXTENSION TO FILE A 2021
INCOME TAX RETURN AND TIMELY FILES AN INCOME TAX RETURN ON OR BEFORE
THE EXTENDED FILING DATE.".
Page 4, line 19, strike "FUND." and substitute "FUND; EXCEPT THAT, FOR A
QUALIFIED INDIVIDUAL DESCRIBED IN SUBSECTION (1)(b)(II) OF THIS SECTION,
THE DEPARTMENT OF REVENUE SHALL ISSUE A REIMBURSEMENT WARRANT
PURSUANT TO THIS SUBSECTION (2)(b) NO LATER THAN JANUARY 31, 2023.".
Page 5, line 22, after the period add "IN ADDITION, THE EXECUTIVE DIRECTOR,
IN CONSULTATION WITH LEGISLATIVE COUNCIL STAFF AND THE STATE
CONTROLLER, SHALL CALCULATE THE AGGREGATE TEMPORARY REFUND
AMOUNT ESTIMATED TO BE ALLOWED TO QUALIFIED INDIVIDUALS DESCRIBED IN
SUBSECTION (1)(b)(II) OF THIS SECTION, WHICH AMOUNT MUST BE HELD IN
RESERVE TO MAKE REFUNDS TO THOSE QUALIFIED INDIVIDUALS AND SHALL NOT
BE REFUNDED PURSUANT TO SECTION 39-22-2002.".
Amendment No. 5(L.010), by Senator Hinrichsen.
Amend printed bill, page 4, lines 15 and 16, strike "STATE TREASURER" and
substitute "DEPARTMENT OF REVENUE".
Page 4, strike lines 21 through 27 and insert "SHALL CERTIFY THE TEMPORARY
REFUND AMOUNT. THE DEPARTMENT OF REVENUE SHALL ISSUE AND MAIL THE
REFUND WARRANT FOR THE TEMPORARY REFUND AMOUNT TO THE MOST RECENT
CORRECT MAILING ADDRESS PROVIDED BY THE QUALIFIED INDIVIDUAL.".
As amended, ordered engrossed and placed on the calendar for third reading and final
passage.
(For further action, see amendments to the report of the Committee of the Whole.)
Senate Journal, May 2
SB22-233 by Senator(s) Hinrichsen and Rodriguez; also Representative(s) Exum and Daugherty--
Concerning an additional mechanism to refund excess state revenues for state fiscal year
2021-22 only that provides a refund in an identical amount to each qualified resident
individual, and, in connection therewith, making an appropriation.
Senator Lundeen moved to amend the report of the Committee of the Whole to show that
the following Lundeen floor amendment, (L.015) to SB 22-233, did pass.
Amend printed bill, page 2, after line 1 insert:
"SECTION 1. Legislative declaration. (1) The general
assembly hereby finds and declares that:
(a) The Taxpayer's Bill of Rights (TABOR), codified at Article X
of Section 20 of the Colorado Constitution, was adopted by voter
initiative in 1992. TABOR codifies various rules that place the taxing
power directly in the hands of the people, limiting the power of the state
and its political subdivisions to raise revenue.
(b) TABOR requires the governor, the general assembly, and local
governments to be responsible stewards of taxpayer dollars by prioritizing
funding for core government functions;
(c) Even with TABOR in place, total state appropriations per
Coloradan, adjusted for inflation, have increased by 57% over the last 20
years, from $3,304 to $5,196, allowing the state to meet the demands
stemming from population growth and an evolving economic landscape,
while continuing to prioritize taxpayers over ineffectual government
growth;
(d) Colorado voters have repeatedly rejected numerous efforts to
repeal TABOR since its enactment. As recently as November 2020,
voters rejected efforts to significantly overhaul or repeal TABOR.
(e) In the state fiscal year 2021-22, the ongoing economic and jobs
recovery from the 2020 recession will increase general fund revenue
collections by a projected 11.6% above levels from one year ago. The
general fund is projected to end the year with a 29.1% reserve, $1.91
billion above the required 13.4% reserve. Revenue subject to TABOR is
expected to exceed the Referendum C cap by $2.0 billion.
(f) In the state fiscal year 2022-23, the general assembly is
projected to have $3.2 billion, or 20.7%, more to spend or save in the
general fund than what is budgeted to be spent and saved in state fiscal
year 2021-22;
(g) Inflation in the United States has reached a new four-decade
high of 8.5% in March 2022 from the same month a year ago, driven
largely by energy and food costs;
(h) The average Colorado household has spent $4,467 more since
2020 because of inflation; and
(i) Given the historic budget surpluses the state is experiencing,
the general assembly finds it necessary to implement TABOR refunds as
soon as possible in order to support working families across the state by
returning tax dollars to them.".
Renumber succeeding sections accordingly.
Less than a majority of all members elected to the Senate having voted in the affirmative,
the amendment to the report of the Committee of the Whole was lost on the following roll
call vote:
YES 16 NO 18 EXCUSED 1 ABSENT 0
Bridges N Ginal N Lee N Simpson Y
Buckner N Gonzales N Liston Y Smallwood Y
Coleman N Hansen N Lundeen Y Sonnenberg Y
Cooke Y Hinrichsen N Moreno N Story N
Coram Y Hisey Y Pettersen N Winter N
Danielson Y Holbert Y Priola Y Woodward Y
Donovan N Jaquez N Rankin Y Zenzinger N
Fields N Kirkmeyer Y Rodriguez Y President N
Gardner Y Kolker N Scott E
House Journal, May 5
46 SB22-233 be amended as follows, and as so amended, be referred to
47 the Committee of the Whole with favorable
48 recommendation:
49
50 Amend reengrossed bill, page 7, strike lines 18 through 27 and substitute:
51
52 "SECTION 4. Appropriation. (1) For the 2022-23 state fiscal
53 year, $2,578,995 is appropriated to the department of revenue. This
54 appropriation is from the general fund. To implement this act, the
55 department may use this appropriation as follows:
1 (a) $564,487 for use by the taxation business group for personal
2 services related to taxation services, which amount is based on an
3 assumption that the division will require an additional 11.5 FTE;
4 (b) $89,925 for use by the taxation business group for operating
5 expenses related to taxation services;
6 (c) $1,715,635 for the purchase of document management services;
7 (d) $196,148 for tax administration IT system (GenTax) support;
8 and
9 (e) $12,800 for use by the executive director's office for personal
10 services related to administration and support.
11 (2) For the 2022-23 state fiscal year, $1,715,635 is appropriated to
12 the department of personnel. This appropriation is from reappropriated
13 funds received from the department of revenue under subsection (1)(c) of
14 this section. To implement this act, the department of personnel may use
15 this appropriation to provide document management services for the
16 department of revenue.".
17
18 Page 8, strike lines 1 through 11.
19
20
House Journal, May 5
16 Amendment No. 1, Appropriations Report, dated May 5, 2022, and placed
17 in member?s bill file; Report also printed in House Journal, May 5, 2022.
18
19 As amended, ordered revised and placed on the Calendar for Third
20 Reading and Final Passage.
21
House Journal, May 10
42 Amend revised bill, page 4, after line 18 insert:
43 "(d) "TOTAL EXCESS STATE REVENUES" MEANS THE TOTAL
44 AMOUNT OF THE STATE REVENUES PROJECTED TO BE IN EXCESS OF THE
20 45 LIMITATION OF STATE FISCAL YEAR SPENDING IMPOSED BY SECTION
46 (7)(a) OF ARTICLE X OF THE STATE CONSTITUTION THAT THE STATE IS
47 REQUIRED TO REFUND UNDER SECTION 20 (7)(d) OF ARTICLE X OF THE
48 STATE CONSTITUTION, INCLUDING ANY AMOUNT SPECIFIED IN SECTION
49 24-77-103.8, FOR STATE FISCAL YEAR 2021-22.".
50
51 Page 5, strike lines 11 through 25 and substitute:
52
53
1 "(d) (I) IF BEFORE JUNE 30, 2022, AND BASED ON THE LATEST
2 PROJECTIONS UPDATED FOR ACTUAL STATE REVENUES RECEIVED THROUGH
3 APRIL 30, 2022, THE PROJECTED AGGREGATE TEMPORARY REFUND
4 AMOUNT BASED ON THE REFUND AMOUNTS SET FORTH IN SUBSECTION
5 (1)(c)(I) OF THIS SECTION PLUS AMOUNTS PROJECTED TO BE REFUNDED
6 PURSUANT TO SECTIONS 39-3-209 AND 39-22-627 WILL CAUSE THE STATE
7 TO REFUND LESS THAN EIGHTY-FIVE PERCENT OF THE TOTAL EXCESS STATE
8 REVENUES PURSUANT TO THIS SECTION, THEN THE EXECUTIVE DIRECTOR,
9 IN CONSULTATION WITH LEGISLATIVE COUNCIL STAFF, SHALL INCREASE
10 THE TEMPORARY REFUND AMOUNT IN A MANNER THAT MAINTAINS AN
11 EQUAL TEMPORARY REFUND FOR EVERY QUALIFIED INDIVIDUAL THAT IS
12 DOUBLED FOR EACH PAIR OF QUALIFIED INDIVIDUALS FILING A JOINT
13 RETURN OR APPLYING JOINTLY FOR A GRANT PURSUANT TO ARTICLE 31 OF
14 THIS TITLE 39 SO THAT THE AGGREGATE AMOUNT REFUNDED PURSUANT TO
15 THIS SECTION PLUS AMOUNTS PROJECTED TO BE REFUNDED PURSUANT TO
16 SECTIONS 39-3-209 AND 39-22-627 IS APPROXIMATELY EQUAL TO
17 EIGHTY-FIVE PERCENT OF THE TOTAL EXCESS STATE REVENUES.
18 (II) IF BEFORE JUNE 30, 2022, AND BASED ON THE LATEST
19 PROJECTIONS UPDATED FOR ACTUAL STATE REVENUES RECEIVED THROUGH
20 APRIL 30, 2022, THE PROJECTED AGGREGATE TEMPORARY REFUND
21 AMOUNT BASED ON THE REFUND AMOUNTS SET FORTH IN SUBSECTION
22 (1)(c)(I) OF THIS SECTION PLUS AMOUNTS PROJECTED TO BE REFUNDED
23 PURSUANT TO SECTIONS 39-3-209 AND 39-22-627 WILL CAUSE THE STATE
24 TO REFUND MORE THAN EIGHTY-SEVEN PERCENT OF THE TOTAL EXCESS
25 STATE REVENUES PURSUANT TO THIS SECTION, THEN THE EXECUTIVE
26 DIRECTOR, IN CONSULTATION WITH LEGISLATIVE COUNCIL STAFF, MAY
27 DECREASE THE TEMPORARY REFUND AMOUNT TO AVOID AN OVER-REFUND,
28 AS DEFINED IN SECTION 24-77-103.7 (1). IF THE EXECUTIVE DIRECTOR".
29
30 Page 5, line 26, strike "AN ADJUSTMENT" and substitute "A DECREASE".
31
32 Page 6, line 1, strike "ADJUSTMENT" and substitute "DECREASE".
33
34 Page 6, strike lines 5 through 7 and substitute "ARTICLE 31 OF THIS TITLE
35 39.
36 (III) NOTWITHSTANDING ANY PROVISION OF THIS SUBSECTION
37 (2)(d), THE EXECUTIVE DIRECTOR SHALL ADJUST THE TEMPORARY REFUND
38 AMOUNT UNDER THIS SUBSECTION (2)(d) TO THE NEAREST FIFTY DOLLAR
39 INCREMENT.
40 (3) THE EXECUTIVE DIRECTOR, IN CONSULTATION WITH
41 LEGISLATIVE COUNCIL STAFF, SHALL CALCULATE THE AGGREGATE
42 TEMPORARY REFUND".
43
44 Renumber succeeding subsections accordingly.
45
46 The amendment was declared passed by the following roll call vote:
47
48 YES 56 NO 9 EXCUSED 0 ABSENT
49 Amabile Y Exum Y Lynch Y Sirota Y
50 Bacon Y Froelich Y McCluskie Y Snyder Y
51 Baisley N Geitner Y McCormick Y Soper N
52 Benavidez Y Gonzales-Gutierrez Y McKean Y Sullivan Y
53 Bernett Y Gray Y McLachlan Y Tipper Y
54 Bird Y Hanks N Michaelson Jenet Y Titone Y
55 Bockenfeld Y Herod Y Mullica Y Valdez A. Y
1 Boesenecker Y Holtorf Y Neville N Valdez D. Y
2 Bradfield Y Hooton Y Ortiz Y Van Beber Y
3 Caraveo Y Jodeh Y Pelton Y Van Winkle N
4 Carver Y Kennedy Y Pico N Weissman Y
5 Catlin Y Kipp Y Ransom Y Will Y
6 Cutter Y Larson Y Rich Y Williams N
7 Daugherty Y Lindsay Y Ricks Y Woodrow Y
8 Duran Y Lontine Y Roberts Y Woog Y
9 Esgar Y Luck N Sandridge N Young Y
10 Speaker Y
11
12 The question being, "Shall the bill, as amended, pass?".
13 A roll call vote was taken. As shown by the following recorded vote, a
14 majority of those elected to the House voted in the affirmative, and the
15 bill, as amended, was declared passed.
16
17 YES 54 NO 11 EXCUSED 0 ABSENT
18 Amabile Y Exum Y Lynch Y Sirota Y
19 Bacon Y Froelich Y McCluskie Y Snyder Y
20 Baisley N Geitner Y McCormick Y Soper Y
21 Benavidez Y Gonzales-Gutierrez Y McKean Y Sullivan Y
22 Bernett Y Gray Y McLachlan Y Tipper Y
23 Bird Y Hanks N Michaelson Jenet Y Titone Y
24 Bockenfeld N Herod Y Mullica Y Valdez A. Y
25 Boesenecker Y Holtorf Y Neville N Valdez D. Y
26 Bradfield Y Hooton Y Ortiz Y Van Beber Y
27 Caraveo Y Jodeh Y Pelton N Van Winkle N
28 Carver Y Kennedy Y Pico N Weissman Y
29 Catlin Y Kipp Y Ransom N Will Y
30 Cutter Y Larson Y Rich Y Williams N
31 Daugherty Y Lindsay Y Ricks Y Woodrow Y
32 Duran Y Lontine Y Roberts Y Woog Y
33 Esgar Y Luck N Sandridge N Young Y
34 Speaker Y
35 Co-sponsor(s) added: Representative(s) Amabile, Bacon, Bernett, Bird,
36 Boesenecker, Cutter, Duran, Froelich, Gonzales-Gutierrez, Herod, Jodeh, Kipp,
37 Lindsay, Lontine, McCluskie, McCormick, McLachlan, Michaelson Jenet,
38 Mullica, Ortiz, Ricks, Sirota, Snyder, Sullivan, Titone, Valdez A., Valdez D.,
39 Weissman, Young, Speaker
40