The commercial property assessed clean energy program (C-PACE) is part of the new energy improvement program. C-PACE allows owners of eligible real property to apply to the Colorado new energy improvement district (district) to finance certain energy efficiency improvements. The bill allows owners to also apply to the district to finance resiliency improvements and water efficiency improvements.

Additionally, when the district approves a C-PACE application, an owner consents to the district levying a special assessment on an owner's eligible real property. Current law requires the district to notify district members and existing lienholders about the special assessment and the availability of a hearing to resolve any complaints or objections. After a hearing, current law further requires the district to pass a resolution resolving any complaints or objections. The bill eliminates the requirements for the district to give notice about a hearing, conduct a hearing, and pass a resolution resolving complaints or objections. Instead of notifying district members and existing lienholders about the availability of a hearing, the bill requires the district to send a notice of assessment, which specifies the amount of the special assessment to be levied on the eligible real property, explains that the special assessment constitutes a lien against the eligible real property, and explains that the district is not a party to any private financing agreements.

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

Sales and Use Tax Simplification Task Force. As part of an effort to simplify the sales and use tax system, the department of revenue (department) created the electronic sales and use tax simplification system (SUTS), which is a one-stop portal designed to facilitate the collection and remittance of sales and use tax. As soon as possible, but no later than January 1, 2025, the bill requires the department to modify SUTS to:

• Notify a local taxing jurisdiction when there has been a change in an account's attributes or when an account has been closed;
• Populate a local account number on all returns and summary reports, if the retailer filing the return has a number and provides the number in SUTS;
• Ensure that the missing license tool is working properly;
• Facilitate the automation of the filing process;
• Develop a simplified spreadsheet filing system or a filing option that does not use a spreadsheet;
• Provide taxpayers with a bulk testing option for address files;
• Create a simplified process for filing a zero return; and
• Include additional use taxes, additional information about deductions, filtering options, and certain tabs.

The bill permits the department to modify SUTS to:

• Require retailers to register with a local taxing jurisdiction in which taxes are due before using SUTS; and
• Prohibit a retailer from filing a return in SUTS unless the retailer has the correct local number on the account.

With the exception of charges for payments by credit cards, the bill prohibits the department from imposing a convenience fee or any other type of charge for a payment through SUTS and from passing those charges on to local taxing jurisdictions.

The bill also requires the department to:

• Create a campaign to promote SUTS for the purpose of increasing the awareness, participation, and compliance by retailers and local taxing jurisdictions; and
• Solicit and consider feedback from interested stakeholders about enhancements to SUTS that lead to greater local taxing jurisdiction participation and greater compliance by retailers.
  (Note: This summary applies to this bill as introduced.)

For the career development success program (program), the bill removes the requirement for successful completion of a qualified industry pre-apprenticeship program and the requirement for successful completion of a qualified industry apprenticeship.

Current law requires the general assembly to annually appropriate $1 million to the department of education for the program. Beginning in the 2023-24 budget year, and each budget year thereafter, the bill increase the appropriation to $10 million.

The bill requires a school district or charter school participating in the program to receive 120% of the per-pupil amount for each pupil who is eligible for free or reduced-price lunch and who successfully earned an industry certificate by completing a qualified industry-credential program, a qualified workplace training program, or a qualified advanced placement course.

The bill authorizes a participating school district or participating charter school to contract with a third party to provide specified services under the program.

The bill extends the repeal date from September 1, 2024, to September 1, 2034.

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