House Journal, January 27
37 HB23-1006 be amended as follows, and as so amended, be referred to
38 the Committee of the Whole with favorable
39 recommendation:
40
41 Amend printed bill, page 2, line 7, strike "ALONG WITH" and substitute "IN
42 ADDITION TO".
43
44 Page 2, strike lines 16 through 18 and substitute " NOTICE AT LEAST ONCE
45 ANNUALLY AND MAY PROVIDE THE WRITTEN NOTICE TO EMPLOYEES
46 ELECTRONICALLY, INCLUDING VIA AN ELECTRONIC MAIL MESSAGE OR A
47 TEXT MESSAGE.".
48
49 Page 2, strike line 20.
50
51 Page 3, strike line 1.
52
53 Renumber succeeding subparagraphs accordingly.

House Journal, February 7
19 HB23-1015 be amended as follows, and as so amended, be referred to
20 the Committee on Appropriations with favorable
21 recommendation:
22
23 Amend printed bill, strike everything below the enacting clause and
24 substitute:
25
101 26 "SECTION 1. In Colorado Revised Statutes, amend 39-28.5-
27 as follows:
28 39-28.5-101. Definitions. As used in this article 28.5, unless the
29 context otherwise requires:
30 (1) "CONSUMER" MEANS ANY PERSON WHO HAS TITLE TO OR
31 POSSESSION OF TOBACCO PRODUCTS FOR THE PERSON'S OWN USE OR
32 CONSUMPTION IN THIS STATE AND NOT FOR RESALE.
33 (1) (2) (a) "Delivery sale" means, EXCEPT AS PROVIDED IN
34 SUBSECTION (2)(b) OF THIS SECTION, the sale of tobacco products to a
35 consumer in this state when:
36 (a) (I) The consumer submits an order for the tobacco products to
37 a delivery seller for sale by means other than an over-the-counter sale on
38 the delivery seller's premises, including, but not limited to, telephone or
39 other voice transmission, the mail or other delivery service, or the internet
40 or other online service; and
41 (b) (II) The tobacco products are delivered when the seller is not
42 in the physical presence of the consumer when the consumer obtains
43 possession of the tobacco products by use of a common carrier, private
44 delivery service, mail, or any other means.
45 (b) "DELIVERY SALE" DOES NOT INCLUDE THE SALE OF CIGARS OR
46 PIPE TOBACCO.
47 (1.2) (3) "Delivery seller" means a person located outside of this
48 state who makes delivery sales.
49 (1.4) (4) "Department" means the department of revenue.
50 (1.5) (5) "Distributing subcontractor" means every person, firm,
51 limited liability company, partnership, or corporation who purchases
52 tobacco products from a distributor for resale to a retailer in this state.
53 (2) (6) "Distributor" means every person who:
54 (a) First receives tobacco products in this state;
55
1 (b) Sells tobacco products in this state and is primarily liable for
2 the tobacco products tax on such products;
3 (c) First sells or offers for sale in this state tobacco products
4 imported into this state from any other state or country; or
5 (d) Is a delivery seller.
6 (3) (7) (a) "Manufacturer's list price" means, EXCEPT AS PROVIDED
7 IN SUBSECTIONS (7)(b) AND (7)(c) OF THIS SECTION, the invoice price for
8 which a manufacturer or supplier sells a tobacco product to a distributor
9 OR REMOTE RETAIL SELLER exclusive of any discount or other reduction.
10 IN THE CASE OF CIGARS AND PIPE TOBACCO, "MANUFACTURER'S LIST
11 PRICE" IS ALSO KNOWN AS THE ACQUISITION COST.
12 (b) FOR A DELIVERY OR REMOTE RETAIL SELLER, IF DETERMINING
13 THE INVOICE PRICE DESCRIBED IN SUBSECTION (7)(a) OF THIS SECTION IS
14 IMPRACTICABLE, THEN "MANUFACTURER'S LIST PRICE" MEANS THE
15 AVERAGE OF THE ACTUAL PRICE PAID, EXCLUSIVE OF ANY REBATES OR
16 DISCOUNTS APPLIED, FOR THE TOBACCO PRODUCT'S STOCK KEEPING UNIT
17 DURING THE PRECEDING CALENDAR YEAR. THE DEPARTMENT MAY, BY
18 WRITTEN NOTICE TO THE DELIVERY OR REMOTE RETAIL SELLER,
19 PROSPECTIVELY REQUIRE A DELIVERY OR REMOTE RETAIL SELLER TO
20 CALCULATE THE TAX ON THE INVOICE PRICE IF THE DEPARTMENT FINDS
21 THAT THE DELIVERY OR REMOTE RETAIL SELLER'S USE OF THE AVERAGE
22 PRICE PAID WAS FOR THE PURPOSE OF AVOIDING TAX.
23 (c) FOR A MANUFACTURER WHO IS ALSO A DELIVERY SELLER, A
24 REMOTE RETAIL SELLER, OR A RETAILER, AND WHO SELLS TOBACCO
25 PRODUCTS EXCLUSIVELY TO CONSUMERS AND NOT TO SUPPLIERS OR
26 DISTRIBUTORS, "MANUFACTURER 'S LIST PRICE" MEANS THE
27 MANUFACTURER'S COST TO MANUFACTURE THE TOBACCO PRODUCT,
28 WHICH INCLUDES THE MANUFACTURING OVERHEAD AND THE COST OF ALL
29 DIRECT MATERIALS AND DIRECT LABOR USED.
30 (3.3) (8) "Modified risk tobacco product" means any tobacco
31 product for which the secretary of the United States department of health
32 and human services has issued an order authorizing the product to be
33 commercially marketed as a modified risk tobacco product in accordance
34 with 21 U.S.C. sec. 387k, or any successor section.
35 (3.7) (9) "Moist snuff" means any finely cut, ground, or powdered
36 tobacco that is not intended to be smoked but does not include any finely
37 cut, ground, or powdered tobacco that is intended to be placed in the nasal
38 cavity.
39 (10) (a) "REMOTE RETAIL SALE" MEANS THE SALE OF CIGARS OR
40 PIPE TOBACCO TO A CONSUMER IN THIS STATE WHEN:
41 (I) THE CONSUMER SUBMITS AN ORDER FOR THE CIGARS OR PIPE
42 TOBACCO TO A REMOTE RETAIL SELLER FOR SALE BY MEANS OTHER THAN
43 AN OVER-THE-COUNTER SALE ON THE REMOTE RETAIL SELLER'S PREMISES,
44 INCLUDING, BUT NOT LIMITED TO, TELEPHONE OR OTHER VOICE
45 TRANSMISSION, THE MAIL OR OTHER DELIVERY SERVICE, OR THE INTERNET
46 OR OTHER ONLINE SERVICE; AND
47 (II) THE CIGARS OR PIPE TOBACCO ARE DELIVERED TO THE
48 CONSUMER BY USE OF A COMMON CARRIER, PRIVATE DELIVERY SERVICE,
49 MAIL, OR ANY OTHER MEANS OF REMOTE DELIVERY, OR WHEN THE REMOTE
50 RETAIL SELLER IS NOT IN THE PHYSICAL PRESENCE OF THE CONSUMER
51 WHEN THE CONSUMER OBTAINS POSSESSION OF THE CIGARS OR PIPE
52 TOBACCO.
53 (b) "REMOTE RETAIL SALE" DOES NOT INCLUDE THE SALE OF
54 TOBACCO PRODUCTS OTHER THAN CIGARS OR PIPE TOBACCO.
55
1 (11) "REMOTE RETAIL SELLER" MEANS A PERSON LOCATED
2 OUTSIDE OF THIS STATE WHO MAKES REMOTE RETAIL SALES.
3 (4) (12) "Sale" means any transfer, exchange, or barter, in any
4 manner or by any means whatsoever, for a consideration, including all
5 sales made by any person. The term includes:
6 (a) A gift by a person engaged in the business of selling tobacco
7 products, for advertising, as a means of evading the provisions of this
8 article ARTICLE 28.5 or for any other purposes whatsoever; and
9 (b) A delivery sale; AND
10 (c) A REMOTE RETAIL SALE.
11 (13) "STOCK KEEPING UNIT" MEANS THE UNIQUE IDENTIFIER
12 ASSIGNED BY THE DISTRIBUTOR OR REMOTE RETAIL SELLER TO VARIOUS
13 ITEMS IN ORDER TO TRACK INVENTORY.
14 (5) (14) "Tobacco products" means cigars, cheroots, stogies,
15 periques, granulated, plug cut, crimp cut, ready rubbed, and other
16 smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco,
17 fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings,
18 cuttings and sweepings of tobacco and other kinds and forms of tobacco,
19 prepared in such manner as to be suitable for chewing or for smoking in
20 a pipe or otherwise, or both for chewing and smoking, but does not
28 21 include cigarettes which THAT are taxed separately pursuant to article
22 of this title TITLE 39.
23 SECTION 2. In Colorado Revised Statutes, 39-28.5-102, amend
24 (4) as follows:
25 39-28.5-102. Tax levied. (4) (a) The tax set forth in this section
26 is collected by the department. and is imposed at the time the distributor:
27 (b) IN THE CASE OF A DISTRIBUTOR, THE TAX SET FORTH IN THIS
28 SECTION IS IMPOSED AT THE TIME THE DISTRIBUTOR:
29 (a) (I) Brings, or causes to be brought, into this state from without
30 the state tobacco products for sale;
31 (b) (II) Makes, manufactures, or fabricates tobacco products in
32 this state for sale in this state;
33 (c) (III) Ships or transports tobacco products to retailers in this
34 state to be sold by those retailers; or
35 (d) (IV) Makes a delivery sale.
36 (bc) IN THE CASE OF A REMOTE RETAIL SELLER, THE TAX SET FORTH
37 IN THIS SECTION IS IMPOSTED AT THE TIME THE REMOTE RETAIL SELLER
38 MAKES A REMOTE RETAIL SALE.
39 SECTION 3. In Colorado Revised Statutes, amend
40 39-28.5-102.5 as follows:
41 39-28.5-102.5. Tax levied - state constitution. Pursuant to
42 section 21 of article X of the state constitution, there is levied, in addition
43 to the tax levied pursuant to section 39-28.5-102, a tax on the sale, use,
44 consumption, handling, or distribution of tobacco products by distributors
45 AND REMOTE RETAIL SELLERS, at a rate of twenty percent of the
46 manufacturer's list price. The tax shall be paid to and collected by the
47 department. The tax shall be imposed in the same manner as the tax
48 described in section 39-28.5-102.
49 SECTION 4. In Colorado Revised Statutes, 39-28.5-104, amend
50 (1) as follows:
51 39-28.5-104. Licensing required - rules - fines. (1) It is
52 unlawful for any person to engage in the business of a distributor of
53 tobacco products at any place of business OR TO MAKE DELIVERY OR
54 REMOTE RETAIL SALES without first obtaining a license granted and issued
55 by the department, which license shall be in effect until June 30 following
1 the date of issue, unless sooner revoked. IN THE CASE OF A DISTRIBUTOR
2 LOCATED IN THIS STATE, such license shall be granted only to a person
3 who owns or operates the place from which the person engages in the
4 business of a distributor of tobacco products, and, if such business is
5 operated in two or more separate places IN THIS STATE by any such
6 person, a separate license for each place of business shall be required.
7 Such license shall be renewed only upon timely application and payment
8 of the required fee prior to expiration. Such licenses may be transferred
9 in the discretion of and pursuant to the rules adopted by the department.
10 The fee for a license shall be ten dollars per year, and such fee shall be
11 credited to the general fund. Such fee shall be reduced at the rate of two
12 dollars and fifty cents for each expired quarter of the license year. The
13 department shall, on reasonable notice and after a hearing, suspend or
14 revoke the license of any person violating any provision of this article
15 ARTICLE 28.5, and no license shall be issued to such person within a
16 period of two years thereafter. The department may share information on
17 the names and addresses of persons who purchased tobacco products for
18 resale with the department of public health and environment and county
19 and district public health agencies. The department shall refuse to issue
20 a new or renewal distributor OR REMOTE RETAIL SELLER license, and shall
21 revoke a distributor's OR REMOTE RETAIL SELLER'S license, if the
22 distributor OR REMOTE RETAIL SELLER owes the state any delinquent taxes
23 administered by the department or interest thereon pursuant to this title
24 TITLE 39 that have been determined by law to be due and unpaid, unless
25 the distributor OR REMOTE RETAIL SELLER has entered into an agreement
26 approved by the department to pay the amount due. The department shall
27 only issue a new or renewal distributor OR REMOTE RETAIL SELLER license
28 to a distributor OR REMOTE RETAIL SELLER that has a current license issued
29 pursuant to section 39-26-103.
30 SECTION 5. In Colorado Revised Statutes, 39-28.5-105, add (5)
31 as follows:
32 39-28.5-105. Books and records to be preserved. (5) EVERY
33 REMOTE RETAIL SELLER SHALL KEEP COMPLETE AND ACCURATE RECORDS
34 NECESSARY FOR THE DETERMINATION OF THE CORRECT TAX LIABILITY,
35 INCLUDING ITEMIZED INVOICES TO VALIDATE THE ACTUAL COSTS PAID BY
36 THE REMOTE RETAIL SELLER FOR ALL CIGARS AND PIPE TOBACCO OFFERED
37 IN REMOTE RETAIL SALES TO THE CONSUMER WITHIN THIS STATE.
38 SECTION 6. In Colorado Revised Statutes, 39-28.5-106, amend
39 (1), (2), and (4)(a) as follows:
40 39-28.5-106. Returns and remittance of tax - civil penalty.
41 (1) Every distributor AND REMOTE RETAIL SELLER shall file a return with
42 the department each quarter. The return, which shall be upon forms
43 prescribed and furnished by the department, shall contain, among other
44 things, the total amount of tobacco products purchased by the distributor
45 OR REMOTE RETAIL SELLER during the preceding quarter and the tax due
46 thereon.
47 (2) Every distributor AND REMOTE RETAIL SELLER shall file a
48 return with the department by the twentieth day of the month following
49 the month reported and shall therewith remit the amount of tax due, less
50 three and one-third percent of any sum so remitted that consists of tax
51 collected after July 1, 2005, but before January 1, 2021, and less one and
52 six-tenths percent of any sum so remitted that consists of tax collected on
53 or after January 1, 2021, to cover the distributor's OR REMOTE RETAIL
54 SELLER'S expense in the collection and remittance of said tax; except that
55 no part of the tax imposed pursuant to section 39-28.5-102.5 and section
1 21 of article X of the state constitution shall be subject to the discount
2 provided for in this subsection (2). If any distributor OR REMOTE RETAIL
3 SELLER is delinquent in remitting said tax, other than in unusual
4 circumstances shown to the satisfaction of the executive director of the
5 department, the distributor OR REMOTE RETAIL SELLER shall not be
6 allowed to retain any amounts to cover his or her expense in collecting
7 and remitting said tax, and in addition the penalty imposed under section
8 39-28.5-110 (2)(b) shall apply.
9 (4) (a) Any person, firm, limited liability company, partnership,
10 or corporation, other than a distributor OR REMOTE RETAIL SELLER, in
11 possession of tobacco products for which taxes have not otherwise been
12 remitted pursuant to this section shall be liable and responsible for the
13 uncollected tax that is levied pursuant to section 39-28.5-102 and section
14 21 of article X of the state constitution on behalf of the distributor OR
15 REMOTE RETAIL SELLER who failed to pay the tax. The person or entity
16 shall make the payment to the department within thirty days of first taking
17 possession of the tobacco product. The department shall establish a form
18 to be used for remittance of the payment. The department shall remit the
19 proceeds it receives pursuant to this paragraph (a) SUBSECTION (4)(a) to
20 the state treasurer for distribution as follows:
21 SECTION 7. In Colorado Revised Statutes, 39-28.5-107, amend
22 (2)(a), (2)(b)(I), (2)(b)(III), (2)(c), (2)(d) as follows:
23 39-28.5-107. When credit may be obtained for tax paid.
24 (2) (a) Credit shall be given by the department to a distributor OR
25 REMOTE RETAIL SELLER for all taxes levied pursuant to this article
26 ARTICLE 28.5 and section 21 of article X of the state constitution and paid
27 pursuant to the provisions of this article ARTICLE 28.5 that are bad debts.
5 28 Such credit shall offset taxes levied pursuant to this article ARTICLE 28.
29 and section 21 of article X of the state constitution and paid pursuant to
30 the provisions of this article ARTICLE 28.5 only. No credit shall be given
31 unless the bad debt has been charged off as uncollectible on the books of
32 the distributor OR REMOTE RETAIL SELLER. Subsequent to receiving the
33 credit, if the distributor OR REMOTE RETAIL SELLER receives a payment for
34 the bad debt, the distributor OR REMOTE RETAIL SELLER shall be liable to
35 the department for the amount received and shall remit this amount in the
36 next payment to the department under section 39-28.5-106.
37 (b) Any claim for a bad debt credit under this subsection (2) shall
38 be supported by all of the following:
39 (I) A copy of the original invoice issued by the distributor OR
40 REMOTE RETAIL SELLER;
41 (III) Evidence that the person who ordered and received the
42 tobacco products did not pay the distributor OR REMOTE RETAIL SELLER
43 for them and that the distributor OR REMOTE RETAIL SELLER used
44 reasonable collection practices in attempting to collect the debt.
45 (c) If credit is given to a distributor OR REMOTE RETAIL SELLER for
46 a bad debt, the person who ordered and received the tobacco products but
47 did not pay the distributor OR REMOTE RETAIL SELLER for them shall be
48 liable in an amount equal to the credit for the tax imposed in this article
49 ARTICLE 28.5 on the tobacco products. Subsequent to receiving the credit,
50 if the distributor OR REMOTE RETAIL SELLER receives a payment for the
51 bad debt and the distributor OR REMOTE RETAIL SELLER makes a payment
52 to the department, the amount of taxes owed by such person shall be
53 reduced by the amount paid to the department.
54
1 (d) As used in this subsection (2), "bad debt" means the taxes
2 attributable to any portion of a debt that is related to a sale of tobacco
3 products subject to tax under this article ARTICLE 28.5, that is not
4 otherwise deductible or excludable, that has become worthless or
5 uncollectible in the time after the tax has been paid pursuant to section
6 39-28.5-106, and that is eligible to be claimed as a deduction pursuant to
7 section 166 of the federal "Internal Revenue Code of 1986", as amended.
8 A bad debt shall not include any interest on the wholesale price of
9 tobacco products, uncollectible amounts on property that remain in the
10 possession of the distributor OR REMOTE RETAIL SELLER until the full
11 purchase price is paid, expenses incurred in attempting to collect any
12 account receivable or any portion of the debt recovered, an account
13 receivable that has been sold to a third party for collection, or repossessed
14 property.
15 SECTION 8. In Colorado Revised Statutes, 39-28.5-110, amend
16 (1) as follows:
17 39-28.5-110. Prohibited acts - penalties. (1) It is unlawful for
18 any distributor PERSON to sell and distribute any tobacco products in this
19 state without a license as required in section 39-28.5-104, or to willfully
20 make any false or fraudulent return or false statement on any return, or to
21 willfully evade the payment of the tax, or any part thereof, as imposed by
22 this article ARTICLE 28.5. Any distributor, REMOTE RETAIL SELLER, or
23 agent thereof who willfully violates any provision of this article ARTICLE
24 28.5 shall be punished as provided by section 39-21-118.
112 25 SECTION 9. In Colorado Revised Statutes, amend 39-28.5-
26 as follows:
27 39-28.5-112. List of licensed distributors and remote retail
28 sellers - published on website. On or before December 31, 2009, The
29 department shall publish on its website a list of the names and addresses
30 of all licensed distributors AND REMOTE RETAIL SELLERS. The list shall be
31 updated within seven days of any changes to the list.
32 SECTION 10. In Colorado Revised Statutes, 39-28.6-102,
33 amend (5) and (7)(b) as follows:
34 39-28.6-102. Definitions. As used in this article 28.6, unless the
35 context otherwise requires:
36 (5) (a) "Manufacturer's list price" means, EXCEPT AS PROVIDED IN
37 SUBSECTIONS (5)(b) AND (5)(c) OF THIS SECTION, the invoice price for
38 which a manufacturer or supplier sells a nicotine product to a distributor
39 exclusive of any discount or other reduction.
40 (b) FOR A DELIVERY SELLER, IF DETERMINING THE INVOICE PRICE
41 DESCRIBED IN SUBSECTION (5)(a) OF THIS SECTION IS IMPRACTICABLE,
42 THEN "MANUFACTURER'S LIST PRICE" MEANS THE AVERAGE OF THE
43 ACTUAL PRICE PAID, EXCLUSIVE OF ANY REBATES OR DISCOUNTS APPLIED,
44 FOR THE NICOTINE PRODUCT'S STOCK KEEPING UNIT DURING THE
45 PRECEDING CALENDAR YEAR. THE DEPARTMENT MAY, BY WRITTEN NOTICE
46 TO THE DELIVERY SELLER, PROSPECTIVELY REQUIRE A DELIVERY SELLER
47 TO CALCULATE THE TAX ON THE INVOICE PRICE IF THE DEPARTMENT FINDS
48 THAT THE DELIVERY SELLER'S USE OF THE AVERAGE PRICE PAID WAS FOR
49 THE PURPOSE OF AVOIDING TAX.
50 (c) FOR A MANUFACTURER WHO IS ALSO A DELIVERY SELLER OR A
51 RETAILER, AND WHO SELLS NICOTINE PRODUCTS EXCLUSIVELY TO
52 CONSUMERS AND NOT TO SUPPLIERS OR DISTRIBUTORS, "MANUFACTURER'S
53 LIST PRICE" MEANS THE MANUFACTURER'S COST TO MANUFACTURE THE
54 NICOTINE PRODUCT, WHICH INCLUDES THE MANUFACTURING OVERHEAD
55 AND THE COST OF ALL DIRECT MATERIALS AND DIRECT LABOR USED.
1 (7) "Nicotine product" means a product that contains nicotine
2 derived from tobacco or created synthetically that is intended for human
3 consumption, whether by vaporizing, chewing, smoking, absorbing,
4 dissolving, inhaling, snorting, sniffing, aerosolizing, or by any other
5 means, and that is not:
6 (b) Tobacco products, as defined in section 39-28.5-101 (5)
7 39-28.5-101 (14); or
8 SECTION 11. In Colorado Revised Statutes, 18-8-204, amend
9 (2)(m) as follows:
10 18-8-204. Introducing contraband in the second degree -
11 definition. (2) As used in this section, "contraband" means any of the
12 following, but does not include any article or thing referred to in section
13 18-8-203:
14 (m) For purposes of a facility of the department of corrections or
15 any private contract prison, any cigarettes or tobacco products, as defined
16 in section 39-28.5-101 (5) 39-28.5-101 (14);
17 SECTION 12. Act subject to petition - effective date. This act
18 takes effect January 1, 2024; except that, if a referendum petition is filed
19 pursuant to section 1 (3) of article V of the state constitution against this
20 act or an item, section, or part of this act within the ninety-day period
21 after final adjournment of the general assembly, then the act, item,
22 section, or part will not take effect unless approved by the people at the
23 general election to be held in November 2024 and, in such case, will take
24 effect on the date of the official declaration of the vote thereon by the
25 governor.".
26
27

Senate Journal, March 29
Amend reengrossed bill, page 3, line 18, strike "COST." and substitute "COST
AND IS ALSO EXCLUSIVE OF ANY DISCOUNT OR OTHER REDUCTION.".

House Journal, January 31
5 HB23-1016 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 2, line 18, strike "(2)" and substitute "(3)".
10
11 Page 3, line 10, strike "IS:" and substitute "IS EITHER:".
12
13 Page 3, line 11, strike "(I) FIFTY-FIVE" and substitute
14 "(I) (A) SIXTY-FIVE".
15
16 Page 3, strike lines 13 through 16 and substitute:
17
18 "(B) A RETIREE AS DEFINED IN SECTION 24-51-101 (39); OR
19 (II) A STATE TROOPER EMPLOYED BY THE COLORADO STATE
20 PATROL AS DEFINED IN SECTION 24-51-101 (46) WHO IS A RETIREE AS
21 DEFINED IN SECTION 24-51-101 (39).".

House Journal, April 21
30 HB23-1017 be amended as follows, and as so amended, be referred to
31 the Committee of the Whole with favorable
32 recommendation:
33
34 Amend printed bill, page 3, line 1, strike "SYSTEM TO:" and substitute
35 "SYSTEM:".
36
37 Page 3, strike lines 2 through 4.
38
39 Renumber succeeding subparagraphs accordingly.
40
41 Page 3, line 5, strike "POPULATE" and substitute "TO POPULATE".
42
43 Page 3, strike lines 9 through 13 and substitute:
44
45 "(II) BY DEVELOPING A SIMPLIFIED USER INTERFACE FOR FILING
46 RETURNS AS AN ALTERNATIVE TO THE CURRENT SPREADSHEET METHOD,
47 AND, IN DOING SO, THE DEPARTMENT SHALL TAKE INTO CONSIDERATION
48 THE FEATURES OF OTHER SALES AND USE TAX FILING INTERFACES THAT
49 HAVE FAVORABLE USER RECOMMENDATIONS;".
50
51 Renumber succeeding subparagraphs accordingly.
52
53 Page 3, line 14, strike "PROVIDE" and substitute "TO PROVIDE".
54
55 Page 3, line 15, after "FILES;" add "AND".
1 Page 3, strike line 16.
2
3 Page 3, line 17, strike "INCLUDE:" and substitute "TO INCLUDE:".
4
5 Renumber succeeding subparagraph accordingly.
6
7 Page 3, strike lines 18 through 22.
8
9 Reletter succeeding sub-subparagraphs accordingly.
10
11 Page 4, strike lines 4 through 11.
12
13 Reletter succeeding paragraph accordingly.
14
15 Page 4, line 18, strike "(2)(f)." and substitute "(2)(e).".
16
17 Page 5, after line 8 insert:
18
19 "SECTION 2. Appropriation. For the 2023-24 state fiscal year,
20 $5,445,751 is appropriated to the department of revenue for use by the
21 taxation business group. This appropriation is from the general fund. To
22 implement this act, the department may use this appropriation for tax
23 administration IT system (GenTax) support.".
24
25 Renumber succeeding section accordingly.
26
27 Page 1, line 102, strike "SYSTEM." and substitute "SYSTEM, AND, IN
28 CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
29
30

Senate Journal, May 4
After consideration on the merits, the Committee recommends that HB23-1017 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 4, strike lines 24 though 27 and substitute:

"SECTION 2. Appropriation. (1) For the 2023-24 state fiscal year,
$5,445,751 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) $52,500 to the executive director's office for personal services
related to administration and support;
(b) $200,000 to the executive director's office for operating expenses
related to administration and support;
(c) $5,123,726 for operating expenses related to taxation services; and
(d) $69,525 for tax administration IT system (GenTax) support.".

Page 5, strike line 1.


Appro-
priations

House Journal, February 7
14 HB23-1018 be amended as follows, and as so amended, be referred to
15 the Committee on Finance with favorable
16 recommendation:
17
18 Amend printed bill, page 2, strike lines 2 through 14.
19
20 Strike pages 3 through 5.
21
22 Page 6, strike lines 1 through 4.
23
24 Renumber succeeding sections accordingly.
25
26 Page 1, line 102, strike "CREATING AN".
27
28 Page 1, strike line 103.
29
30 Page 1, line 104, strike "SERVICE AND".
31
32

House Journal, February 3
30 HB23-1091 be amended as follows, and as so amended, be referred to
31 the Committee on Appropriations with favorable
32 recommendation:
33
34 Amend printed bill, page 2, line 5, after "(1.5)" insert "(a)".
35
36 Page 3, after line 2 insert:
37
38 "(b)(I) IF A TAXPAYER CLAIMS A CREDIT FOR AN IN-KIND
39 CONTRIBUTION VALUED OVER FIVE THOUSAND DOLLARS, THE TAXPAYER
40 MUST ATTACH TO THE TAXPAYER'S TAX RETURN A QUALIFIED APPRAISAL
41 OF THE IN-KIND CONTRIBUTION VALUED BY A QUALIFIED APPRAISER.
42 (II) AS USED IN THIS SUBSECTION (1.5)(b), "QUALIFIED APPRAISAL"
43 MEANS AN APPRAISAL DOCUMENT THAT:
44 (A) A QUALIFIED APPRAISER PREPARES, SIGNS, AND DATES IN
45 ACCORDANCE WITH GENERALLY ACCEPTED APPRAISAL STANDARDS;
46 (B) IS DATED NO EARLIER THAN SIXTY DAYS BEFORE THE DATE OF
47 THE IN-KIND CONTRIBUTION AND DATED NO LATER THAN THE DATE OF THE
48 IN-KIND CONTRIBUTION; AND
49 (C) DOES NOT INVOLVE A PROHIBITED APPRAISAL FEE.
50 (III) AS USED IN THIS SUBSECTION (1.5)(b), "QUALIFIED
51 APPRAISER" MEANS AN INDIVIDUAL WITH VERIFIABLE EDUCATION AND
52 EXPERIENCE IN VALUING PROPERTY FOR WHICH THE APPRAISAL IS
53 PERFORMED. TO BE A QUALIFIED APPRAISER, AN INDIVIDUAL MUST:
54 (A) HAVE EARNED AN APPRAISAL DESIGNATION FROM A
55 GENERALLY RECOGNIZED PROFESSIONAL APPRAISAL ORGANIZATION;
56
1 (B) REGULARLY PREPARE APPRAISALS IN EXCHANGE FOR
2 PAYMENT;
3 (C) NOT BE RELATED TO OR EMPLOYED BY THE TAXPAYER; AND
4 (D) NOT BE A PARTY TO THE IN-KIND CONTRIBUTION BEING
5 APPRAISED PURSUANT TO THIS SUBSECTION (1.5)(b).".
6
7 Page 4, line 20, after "FACILITY" insert "AND PROGRAMS".
8
9 Page 4, after line 23 insert:
10
11 "(c) THE DEPARTMENT OF REVENUE SHALL CONSULT WITH THE
12 EARLY CHILDHOOD LEADERSHIP COMMISSION CREATED IN SECTION
13 26.5-1-302 TO DEVELOP ADDITIONAL RECOMMENDATIONS FOR
14 MEASURING THE EFFECTIVENESS OF THE TAX CREDIT ALLOWED PURSUANT
15 TO THIS SECTION. ON OR BEFORE JULY 31, 2025, THE DEPARTMENT OF
16 REVENUE SHALL DELIVER TO THE OFFICE OF THE STATE AUDITOR THE
17 ADDITIONAL RECOMMENDATIONS DEVELOPED PURSUANT TO THIS
18 SUBSECTION (6.8)(d).".
19
20 Page 4, line 24, strike "(c)" and substitute "(d)".

House Journal, February 17
21 Amend printed bill, page 3, strike lines 15 through 17 and substitute "1,
22 2023, BUT PRIOR TO JANUARY 1, 2028,".
23
24 Page 3, line 18, strike "THEREAFTER,"
25
26 Page 3, lines 19 and 20, strike "ONE THOUSAND FIVE HUNDRED DOLLARS"
27 and substitute "THE COST".
28
29 Page 3, lines 25 and 26, strike " ONE THOUSAND FIVE HUNDRED DOLLARS."
30 and substitute "THE COST OF EACH BUOY, NOT TO EXCEED ONE THOUSAND
31 FIVE HUNDRED DOLLARS PER BUOY.".
32
33 Page 4, strike lines 19 through 27.
34
35 Page 5, strike lines 1 and 2.
36
37 Renumber succeeding section accordingly.

House Journal, April 28
26 HB23-1189 be amended as follows, and as so amended, be referred to
27 the Committee of the Whole with favorable
28 recommendation:
29
30 Amend printed bill, page 4, line 1, strike "2023, BUT BEFORE JANUARY 1,
31 2030," and substitute "2024, BUT BEFORE JANUARY 1, 2027,".
32
33 Page 4, line 6, strike "FIVE" and substitute "TWO AND ONE-HALF".
34
35 Page 4, line 10, strike "SEVEN HUNDRED FIFTY" and substitute "THREE
36 HUNDRED SEVENTY-FIVE".
37
38 Page 6, strike line 22.
39
40 Page 7, line 2, strike "2024, BUT BEFORE JANUARY 1, 2031," and substitute
41 "2025,".
42
43 Page 7, lines 6 and 7, strike "THIS SUBSECTION (3)(s) IS REPEALED,
44 EFFECTIVE DECEMBER 31, 2039.".
45
46 Page 7, line 10, strike "2023, BUT BEFORE JANUARY 1, 2030," and
47 substitute "2024, BUT BEFORE JANUARY 1, 2027,".
48
49 Page 7, line 13, strike "2038." and substitute "2034.".
50
51 Page 7, after line 13 insert:
52
53
1 "SECTION 3. Appropriation. (1) For the 2023-24 state fiscal
2 year, $153,532 is appropriated to the department of revenue. This
3 appropriation is from the general fund. To implement this act, the
4 department may use this appropriation as follows:
5 (a) $56,955 for use by the executive director's office for personal
6 services related to administration and support, which amount is based on
7 an assumption that the office will require an additional 0.9 FTE;
8 (b) $7,885 for use by the executive director's office for operating
9 expenses related to administration and support;
10 (c) $38,250 for use by the taxation business group for tax
11 administration IT system (GenTax) support;
12 (d) $36,832 for use by the taxation business group for personal
13 services related to taxation services; and
14 (e) $13,610 for the purchase of document management services.
15 (2) For the 2023-24 state fiscal year, $13,610 is appropriated to
16 the department of personnel. This appropriation is from reappropriated
17 funds received from the department of revenue under subsection (1)(e) 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 102, strike "PURCHASE." and substitute "PURCHASE, AND, IN
25 CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
26
27

House Journal, April 29
24 Amendment No. 1, Appropriations Report, dated April 28, 2023, and
25 placed in member's bill file; Report also printed in House Journal,
26 April 28, 2023.
27
28 Amendment No. 2, by Representative Bird:
29
30 Amend the Appropriations Committee Report, dated April 28, 2023,
31 strike lines 1 and 2 and substitute:
32 "Amend printed bill, page 2, line 6, strike "definitions - repeal."
33 and substitute "definitions.".
34
35 Page 4 of the bill, line 1, strike "2023, BUT BEFORE JANUARY 1, 2030,"
36 and substitute "2024, BUT BEFORE JANUARY 1, 2027,".".
37
38 Page 1 of the report, strike lines 14 through 19.
39
40 Page 2 of the report, strike lines 1 through 18.
41
42 As amended, ordered engrossed and placed on the Calendar for Third
43 Reading and Final Passage.
44

House Journal, April 19
48 Amend printed bill, page 11, after line 2 insert:
49
50 "SECTION 5. Appropriation. (1) For the 2023-24 state fiscal
51 year, $98,136 is appropriated to the department of revenue for use by
52 taxation services. This appropriation is from the general fund. To
53 implement this act, the subdivision may use this appropriation as follows:
54
1 (a) $89,711 for personal services, which amount is based on an
2 assumption that the subdivision will require an additional 1.3 FTE; and
3 (b) $8,425 for operating expenses.".
4
5 Renumber succeeding section accordingly.
6
7 Page 1, line 105, strike "2022." and substitute "2022, AND, IN
8 CONNECTION THEREWITH, MAKING AN APPROPRIATION.".

House Journal, April 20
29 Amendment No. 1, Appropriations Report, dated April 18, 2023, and
30 placed in member's bill file; Report also printed in House Journal,
31 April 18, 2023.
32
33 Amendment No. 2, by Representative Brown:
34
35 Amend printed bill, page 3, line 12, strike "EXEMPTIONS" and substitute
36 "EXEMPTION".
37
38 Page 3, line 13, strike "SUBSECTIONS (3)(a) AND (3)(b) OF".
39
40 Page 3, line 16, strike "SUBSECTION (6) OF".
41
42 Page 3, after line 21 insert:
43
44 "(a) "BUILDING PERMIT" MEANS THE DOCUMENT OR DOCUMENTS
45 ISSUED BY A LOCAL GOVERNMENT TO A QUALIFIED HOMEOWNER SHOWING
46 THE ESTIMATED AMOUNT OF USE TAX COLLECTED, IF ANY, IN CONNECTION
47 WITH REBUILDING OR REPAIRING THE QUALIFIED HOMEOWNER'S QUALIFIED
48 RESIDENTIAL STRUCTURE.".
49
50 Reletter succeeding paragraphs accordingly.
51
52 Page 3, after line 26, insert:
53
54 "(d) "ESTIMATED CONSTRUCTION AND BUILDING MATERIALS COST"
55 MEANS THE COST AMOUNT USED BY THE LOCAL GOVERNMENT TO COLLECT
56 ESTIMATED USE TAX IN CONNECTION WITH THE ISSUANCE OF A BUILDING
1 PERMIT. IF NO ESTIMATED USE TAX HAS BEEN COLLECTED, "ESTIMATED
2 CONSTRUCTION AND BUILDING MATERIALS COST" MEANS HALF OF THE
3 TOTAL CONTRACT PRICE OR TOTAL COST FOR REBUILDING OR REPAIRING
4 A QUALIFIED RESIDENTIAL STRUCTURE.".
5
6 Reletter succeeding paragraphs accordingly.
7
8 Page 4, strike lines 4 through 7 and substitute:
9
10 "(g) "QUALIFIED HOMEOWNER" MEANS A HOMEOWNER THAT IS
11 REBUILDING OR REPAIRING OR HAS EMPLOYED A CONTRACTOR TO REBUILD
12 OR REPAIR A QUALIFIED RESIDENTIAL STRUCTURE THAT THE HOMEOWNER
13 OWNED AT THE TIME OF A DECLARED WILDFIRE DISASTER.
14
15 (h) "QUALIFIED RESIDENTIAL STRUCTURE" MEANS A RESIDENTIAL
16 STRUCTURE THAT WAS DAMAGED OR DESTROYED BY A DECLARED
17 WILDFIRE DISASTER.".
18
19 Reletter succeeding paragraph accordingly.
20
21 Amendment No. 3, by Representative Brown:
22
23 Amend printed bill, page 4, line 10, before "HOMEOWNER" insert
24 "QUALIFIED" and strike "OR A CONTRACTOR EMPLOYED BY SUCH
25 HOMEOWNER".
26
27 Page 4, line 11, strike "THE TAX EXEMPT STATUS OF CONSTRUCTION AND
28 BUILDING".
29
30 Page 4, strike lines 12 through 14 and substitute "THAT ONE OR MORE
31 BUILDING PERMITS SPECIFICALLY IDENTIFIED THEREIN HAVE BEEN ISSUED
32 TO THE QUALIFIED HOMEOWNER FOR REBUILDING OR REPAIRING A
33 QUALIFIED RESIDENTIAL STRUCTURE.".
34
35 Page 4, strike lines 15 through 27.
36
37 Amendment No. 4, by Representative Brown:
38
39 Amend printed bill, page 5 strike lines 1 through 9 and substitute:
40 "(3) (a) THE SALE, STORAGE, USE, OR CONSUMPTION OF
41 CONSTRUCTION AND BUILDING MATERIALS USED DIRECTLY IN REBUILDING
42 OR REPAIRING A QUALIFIED HOMEOWNER'S QUALIFIED RESIDENTIAL
43 STRUCTURE IS EXEMPT FROM TAXATION UNDER PARTS 1 AND 2 OF THIS
44 ARTICLE 26 AS SET FORTH IN THIS SECTION.
45 (b) THE EXEMPTION CREATED IN SUBSECTION (3)(a) OF THIS
46 SECTION SHALL BE ADMINISTERED SOLELY AS A REFUND ALLOWED TO
47 QUALIFIED HOMEOWNERS TO BE APPLIED FOR IN ACCORDANCE WITH THIS
48 SECTION AND SECTION 39-26-703. NO RETAILER MAY EXEMPT ANY SALE
49 PURSUANT TO THIS SECTION.
50 (c) THE EXEMPTION CREATED IN SUBSECTION (3)(a) OF THIS
51 SECTION APPLIES ONLY TO THE STATE SALES AND USE TAXES LEVIED
52 PURSUANT TO THIS ARTICLE 26. NOTWITHSTANDING ANY OTHER
53 PROVISION OF LAW, THE EXEMPTION SHALL NOT APPLY TO THE SALES OR
54 USE TAXES LEVIED BY ANY LOCAL GOVERNMENT, INCLUDING ANY CITY,
55 TOWN, COUNTY, SPECIAL PURPOSE DISTRICT, OR LIMITED PURPOSE
56 GOVERNMENTAL ENTITY.
1 (4) (a) A QUALIFIED HOMEOWNER MAY CLAIM A REFUND ALLOWED
2 PURSUANT TO SUBSECTION (3) OF THIS SECTION FOR EACH QUALIFIED
3 RESIDENTIAL STRUCTURE FOR WHICH THE QUALIFIED HOMEOWNER
4 OBTAINS A BUILDING PERMIT AND A WILDFIRE REBUILD EXEMPTION
5 CERTIFICATE ISSUED BY A LOCAL GOVERNMENT IN ACCORDANCE WITH
6 SUBSECTION (5) OF THIS SECTION.
7 (b) THE AMOUNT OF A REFUND CLAIMED PURSUANT TO THIS
8 SECTION SHALL BE EQUAL TO TWO AND NINETY-ONE HUNDREDTHS
9 PERCENT OF THE ESTIMATED CONSTRUCTION AND BUILDING MATERIALS
10 COST FOR REPAIRING OR REBUILDING THE QUALIFIED RESIDENTIAL
11 STRUCTURE THAT IS THE SUBJECT OF THE BUILDING PERMIT AND WILDFIRE
12 REBUILD EXEMPTION CERTIFICATE.
13 (c) A QUALIFIED HOMEOWNER MUST SUBMIT A CLAIM FOR REFUND
14 ON THE FORM AND IN THE MANNER PRESCRIBED BY THE EXECUTIVE
15 DIRECTOR. THE CLAIM FOR REFUND MUST INCLUDE THE WILDFIRE REBUILD
16 EXEMPTION CERTIFICATE ISSUED IN ACCORDANCE WITH SUBSECTION (5) OF
17 THIS SECTION AND A TRUE AND CORRECT COPY OF EACH BUILDING PERMIT
18 IDENTIFIED IN THE WILDFIRE REBUILD EXEMPTION CERTIFICATE.
19 (d) THE THREE-YEAR APPLICATION DEADLINE IN SECTION
20 39-26-703 (2)(d) FOR A SALES TAX REFUND OR REFUND OF ANY USE TAX
21 COLLECTED BY A VENDOR DOES NOT APPLY TO A CLAIM FOR REFUND MADE
22 PURSUANT TO THIS SECTION. A CLAIM FOR REFUND MADE PURSUANT TO
23 THIS SECTION MUST BE FILED ON OR BEFORE JUNE 30, 2028.".
24
25 Amendment No. 5, by Representative Brown:
26
27 Amend printed bill, page 5, strike lines 13 through 16 and substitute:
28 "QUALIFIED HOMEOWNER. A WILDFIRE REBUILD".
29
30 Page 5, line 17, strike "SHALL" and substitute "MUST" and before
31 "HOMEOWNER" insert "QUALIFIED".
32
33 Page 5, strike line 19 and substitute "BUILDING PERMIT ISSUED BY THE
34 LOCAL GOVERNMENT TO THE QUALIFIED HOMEOWNER FOR REBUILDING OR
35 REPAIRING A QUALIFIED RESIDENTIAL STRUCTURE.".
36
37 Page 5, line 23, before "RESIDENTIAL" insert "QUALIFIED".
38
39 Page 5, line 27, before "RESIDENTIAL" insert "QUALIFIED".
40
41 Page 6, strike lines 10 through 27.
42
43 Page 7, strike lines 1 through 17.
44
45 Renumber succeeding subsections accordingly.
46
47 Page 7, line 26, strike "SUBSECTION (6) OF".
48
49 Page 8, line 4, strike "SUBSECTION (6) OF".
50
51 Page 8, strike lines 8 through 27.
52
53 Strike page 9.
54
55 Page 10, strike lines 1 through 13.
56
1 Renumber succeeding sections accordingly.
2
3 Page 10, line 24, strike "(6)(c)" and substitute "(4)(d)".
4
5 As amended, ordered engrossed and placed on the Calendar for Third
6 Reading and Final Passage.
7

Senate Journal, May 3
After consideration on the merits, the Committee recommends that HB23-1240 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.
Amend reengrossed bill, page 5, line 20, strike "ENTITY." and substitute
"ENTITY; EXCEPT THAT THIS SUBSECTION (3)(c) DOES NOT APPLY TO THE
REGIONAL TRANSPORTATION DISTRICT ESTABLISHED BY ARTICLE 9 OF TITLE 32
OR THE SCIENTIFIC AND CULTURAL FACILITIES DISTRICT ESTABLISHED BY
ARTICLE 13 OF TITLE 32.".

Page 6, line 1, strike "TWO AND NINETY-ONE HUNDREDTHS" and substitute
"FOUR".

Senate Journal, May 4
After consideration on the merits, the Committee recommends that HB23-1240 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 8, line 24, strike "$98,136" and substitute
"$72,267".

Page 8, line 27, strike "$89,711" and substitute "$64,382".

Page 9, line 1, strike "1.3 FTE" and substitute "0.9 FTE".

Page 9, line 2, strike "$8,425" and substitute "$7,885".


Appro-
priations

House Journal, April 10
37 Amend printed bill, page 9, line 26, before "(1)(p.5)," insert "(1)(g.5),".
38
39 Page 10, after line 5 insert:
40 "(g.5) "DEPARTMENT" MEANS THE DEPARTMENT OF REVENUE.".
41
42 Page 12, line 16, strike "AMOUNT" and substitute "AMOUNTS".
43
44 Page 12, line 17, strike "SUBSECTION (4)(a)(XI)" and substitute
45 "SUBSECTIONS (4)(a)(XI) AND (4)(a.5)".
46
47 Page 13, line 2, strike "BY".
48
49 Page 16, strike lines 1 through 5 and substitute "JANUARY 1, 2029, OF A
50 CATEGORY 1 VEHICLE THAT EXCEEDS A MANUFACTURER'S SUGGESTED
51 RETAIL PRICE OF EIGHTY-THOUSAND DOLLARS.".
52
53 Page 17, line 17, before "(1)(bb.1)," insert "(1)(q.5),".
54
55
1 Page 17, after line 20, insert:
2 "(q.5) "DEPARTMENT" MEANS THE DEPARTMENT OF REVENUE.".
3
4 Page 18, line 14, strike "MEDIUM-DUTY" and substitute "LIGHT-DUTY,
5 MEDIUM-DUTY,".
6
7 Page 37, line 8, strike the second "IN" and substitute "FOR".
8
9 Page 38, line 21, strike "DECEMBER 31, 2023," and substitute "JUNE 30,
10 2024,".
11 Page 43, strike lines 25 and 26 and substitute "PURSUANT TO THIS SECTION
12 IN AN AGGREGATE AMOUNT".
13
14 Page 53, line 22, strike "AN ELECTRIC".
15
16 Page 53, strike line 23.
17
18 Page 54, strike lines 3 and 4.
19
20 Page 55, strike lines 11 and 12.
21
22 Page 58, strike lines 18 and 19.
23
24 Page 59, line 15, strike "BUILDING;" and substitute "BUILDING.".
25
26 Page 59, strike lines 16 and 17.
27
28 Page 62, line 16, strike "2027" and substitute "2031".
29
30 Page 62, line 24, strike "SUBSECTION (3)(d)(V)" and substitute
31 "SUBSECTIONS (3)(d) AND (3)(e)".
32
33 Page 63, line 13, strike "2024," and substitute "2023,".
34
35 Page 72, line 12, strike "2035," and substitute "2033,".
36
37 Page 74, after line 18 insert:
38
39 "(6) (a) A QUALIFIED TAXPAYER SHALL SUBMIT A REPORT TO THE
40 OFFICE BY THE END OF THE FIRST MONTH AFTER THE END OF ANY INCOME
41 TAX YEAR IN WHICH THE QUALIFIED TAXPAYER RECEIVED A TAX CREDIT
42 UNDER THIS SECTION AND SHALL ANNUALLY SUBMIT A REPORT FOR FIVE
43 YEARS THEREAFTER REPORTING SUSTAINABLE AVIATION FUEL
44 PRODUCTION AND TOTAL FUEL PRODUCTION FOR THE FACILITY.".
45
46 Page 74, line 19, strike "(6)" and substitute "(b)".
47
48 Page 75, line 9, strike "2036," and substitute "2034,".
49
50 Page 75, after line 17 insert:
51
52 "(8) IF THE CREDIT AUTHORIZED BY THIS SECTION EXCEEDS THE
53 INCOME TAX DUE ON THE INCOME OF THE QUALIFIED TAXPAYER FOR THE
54 TAXABLE YEAR, THE EXCESS CREDIT MAY NOT BE CARRIED FORWARD AND
55 MUST BE REFUNDED TO THE QUALIFIED TAXPAYER.
56
1 (9) THIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2038.".
2
3 Page 75, line 24, strike "39-22-554." and substitute "39-22-553.".
4
5 Page 83, line 6, strike "portion" and substitute "portion; and add (2)(d)".
6
7 Page 84, line 12, after "2026," insert "BUT BEFORE JANUARY 1, 2033,".
8
9 Page 84, after line 16 insert:
10
11 "(d) FOR A TAXABLE YEAR BEGINNING ON OR AFTER JANUARY 1,
12 2033, FOR EACH WELL THAT IS NOT EXEMPT FROM THE STATE SEVERANCE
13 TAX PURSUANT TO SUBSECTION (1)(b) OF THIS SECTION, THERE IS
14 ALLOWED A CREDIT AGAINST THE TAX COMPUTED IN ACCORDANCE WITH
15 SUBSECTION (1)(b) OF THIS SECTION IN AN AMOUNT CALCULATED BY THE
16 FORMULA C = 0.7656 X GI X ML, WHERE:
17 (I) C IS THE AMOUNT OF THE CREDIT;
18 (II) GI IS THE GROSS INCOME ATTRIBUTABLE TO THE WELL FOR THE
19 CURRENT TAXABLE YEAR; AND
20 (III) ML IS THE TOTAL OF ALL MILL LEVIES, FIXED NOT LATER THAN
21 DECEMBER 22 OF THE PRECEDING CALENDAR YEAR PURSUANT TO SECTION
22 39-1-111, BY ALL LOCAL GOVERNMENTS FOR PROPERTY AT THE WELL'S
23 LOCATION.".
24
25 Page 84, line 18, strike "and (7)(b);" and substitute "(7)(b), (7)(d), and
26 (7)(e);".
27
28 Page 85, line 2, strike "2024-25 THROUGH 2023-33," and substitute
29 "2023-24 THROUGH 2032-33,".
30
31 Page 85, line 6, strike "GENERAL FUND." and substitute
32 "DECARBONIZATION TAX CREDITS ADMINISTRATION CASH FUND CREATED
33 IN SECTION 24-38.5-119 (2).".
34
35 Page 87, after line 18 insert:
36
37 "(d) The persons identified in subsection (7)(a) of this section
38 shall submit the written implementation plan to the joint budget
39 committee no later than January 15, 2024; EXCEPT THAT THE
40 RECOMMENDATIONS REQUIRED PURSUANT TO SUBSECTION (7)(a)(IV) OF
41 THIS SECTION SHALL BE SUBMITTED TO THE JOINT BUDGET COMMITTEE NO
42 LATER THAN JANUARY 15, 2025. Prior to submission of the
43 implementation plan, the stakeholder group shall have an opportunity to
44 review the draft recommendations and individual stakeholders may
45 provide comments in response to the implementation plan to be included
46 with the submission of the implementation plan.
47 (e) This subsection (7) is repealed, effective July 1, 2024. JULY 1,
48 2025.".
49
50 Page 91, after line 23 insert:
51
52 "SECTION 20. In Colorado Revised Statutes, 24-38.5-102, add
53 (5) as follows:
54
1 24-38.5-102. Colorado energy office - duties and powers -
2 definitions. (5) (a) AS USED IN THIS SUBSECTION (5), UNLESS THE
3 CONTEXT OTHERWISE REQUIRES:
4 (I) "DECARBONIZATION TAX CREDITS" MEANS THE TAX CREDITS
5 CREATED IN SECTIONS 39-22-549, 39-22-550, 39-22-551, 39-22-552,
6 39-22-553, AND 39-22-554.
7 (II) "STANDARDS" MEAN THE STANDARDS OR GUIDELINES THE
8 OFFICE IS AUTHORIZED TO ADOPT TO IMPLEMENT THE DECARBONIZATION
9 TAX CREDITS.
10 (b) NOTWITHSTANDING 24-1-136 (11)(a)(I), BEGINNING ON AND
11 AFTER JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2033, THE COLORADO
12 ENERGY OFFICE SHALL ANNUALLY REPORT TO THE TRANSPORTATION AND
13 ENERGY COMMITTEE OF THE SENATE, THE ENERGY AND ENVIRONMENT
14 COMMITTEE OF THE HOUSE OF REPRESENTATIVES, AND THE FINANCE
15 COMMITTEES OF THE SENATE AND THE HOUSE OF REPRESENTATIVES, OR
16 ANY SUCCESSOR COMMITTEES, THE FOLLOWING:
17 (I) STANDARDS ADOPTED IN THE PRECEDING YEAR;
18 (II) AMENDMENTS, MODIFICATIONS, CHANGES, OR REPEALS TO
19 PREVIOUSLY ADOPTED STANDARDS IN THE PRECEDING YEAR; AND
20 (III) INFORMATION ON ANY PUBLIC COMMENT SOLICITED OR
21 RECEIVED PURSUANT TO THE ADOPTION OF STANDARDS OR TO THE
22 AMENDMENT, MODIFICATION, CHANGE, OR REPEAL OF PREVIOUSLY
23 ADOPTED STANDARDS.
24 (c) THE COLORADO ENERGY OFFICE MAY INCLUDE THE
25 INFORMATION REQUIRED IN SUBSECTION (5)(b) OF THIS SECTION IN ITS
26 ANNUAL PRESENTATION TO ITS JOINT COMMITTEES OF REFERENCE
27 PURSUANT TO SECTION 2-7-203.
28 (d) IF IN THE PRECEDING YEAR THE COLORADO ENERGY OFFICE
29 DOES NOT ADOPT NEW STANDARDS OR MAKE ANY CHANGES OR
30 MODIFICATIONS TO ADOPTED STANDARDS, THEN IT IS NOT REQUIRED TO
31 REPORT IN THAT YEAR PURSUANT TO SUBSECTION (5)(b) OF THIS SECTION.
32 (e) THIS SUBSECTION (5) IS REPEALED, EFFECTIVE DECEMBER 1,
33 2033.".
34
35 Renumber succeeding sections accordingly.
36
37 Page 91, line 25, strike "(6)(b)" and substitute "(6)(b); and add (3)(c)".
38
39 Page 92, strike line 2 and insert:
40 "reporting - repeal. (3) Grant program. (c) (I) GRANTS
41 CANNOT BE AWARDED FOR GREENHOUSE GAS EMISSIONS REDUCTION
42 IMPROVEMENTS PUT IN SERVICE AT AN INDUSTRIAL FACILITY FOR WHICH
43 AN INDUSTRIAL CLEAN ENERGY TAX CREDIT IS RECEIVED PURSUANT TO
44 SECTION 39-22-549.
45 (II) AS USED IN THIS SUBSECTION (3)(c), UNLESS THE CONTEXT
46 OTHERWISE REQUIRES:
47 (A) "GREENHOUSE GAS EMISSIONS REDUCTION IMPROVEMENTS"
48 HAS THE SAME MEANING AS SET FORTH IN SECTION 39-22-549 (2)(e).
49 (B) "INDUSTRIAL FACILITY" HAS THE SAME MEANING AS SET FORTH
50 IN SECTION 39-22-549 (2)(g).
51 (6) Fund. (b) (I) The money in the fund is".
52
53 Page 92, line 13, strike "39-22-549." and substitute "39-22-549 AND THE
54 TAX CREDIT FOR SUSTAINABLE AVIATION FUEL PRODUCTION FACILITY
55 CREATED IN SECTION 39-22-554.".
56
1 Page 93, line 1, strike "39-22-550 AND" and substitute "39-22-550,".
2
3 Page 93, line 2, strike "39-22-551." and substitute "39-22-551, AND THE
4 HEAT PUMP TECHNOLOGY AND THERMAL ENERGY NETWORK TAX CREDIT
5 CREATED IN SECTION 39-22-552.".
6
7 Page 94, line 22, after "24-38.5-101," insert "AND THE DEPARTMENT OF
8 REVENUE".
9
10 Page 95, strike lines 5 through 20.
11
12 Renumber succeeding sections accordingly.
13
14 Page 95, before line 21, insert:
119 15 "SECTION 25. In Colorado Revised Statutes, add 24-38.5-
16 as follows:
17 24-38.5-119. Decarbonization tax credits administration cash
18 fund - definitions - repeal. (1) AS USED IN THIS SECTION, UNLESS THE
19 CONTEXT OTHERWISE REQUIRES:
20 (a) "DECARBONIZATION TAX CREDITS" MEANS THE CREDITS
21 CREATED IN SECTIONS 39-22-516.7, 39-22-516.8, 39-22-549, 39-22-550,
22 39-22-551, 39-22-552, 39-22-553, AND 39-22-554.
23 (b) "DEPARTMENT" MEANS THE DEPARTMENT OF REVENUE.
24 (c) "FUND" MEANS THE DECARBONIZATION TAX CREDITS
25 ADMINISTRATION CASH FUND CREATED IN SUBSECTION (2) OF THIS
26 SECTION.
27 (d) "OFFICE" MEANS THE COLORADO ENERGY OFFICE.
28 (2) THE DECARBONIZATION TAX CREDITS ADMINISTRATION CASH
29 FUND IS HEREBY CREATED IN THE STATE TREASURY. THE FUND CONSISTS
108 30 OF MONEY CREDITED TO THE FUND PURSUANT TO SECTION 39-29-
31 (2)(e)(I) AND ANY OTHER MONEY THAT THE GENERAL ASSEMBLY MAY
32 APPROPRIATE OR TRANSFER TO THE FUND.
33 (3) SUBJECT TO ANNUAL APPROPRIATION BY THE GENERAL
34 ASSEMBLY, FOR STATE FISCAL YEARS 2024-25 THROUGH 2032-33, THE
35 OFFICE AND THE DEPARTMENT MAY EXPEND MONEY FROM THE FUND FOR
36 DIRECT AND INDIRECT COSTS ASSOCIATED WITH THE IMPLEMENTATION
37 AND ADMINISTRATION OF THE DECARBONIZATION TAX CREDITS.
38 (4) THE STATE TREASURER SHALL TRANSFER ALL UNEXPENDED
39 AND UNENCUMBERED MONEY IN THE FUND ON JULY 1, 2033 TO THE
40 GENERAL FUND.
41 (5) THIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2033.".
42
43 Renumber succeeding sections accordingly.
44
45 Page 95, line 26, strike "SECTION." and substitute "SECTION WITH RESPECT
46 TO THE IMPROVEMENTS OR EXPENDITURES FOR WHICH A CREDIT WAS
47 ALLOWED BY THOSE SECTIONS.".
48
49 Strike "MUST" and substitute "SHALL" on: Page 37, line 5; Page 38, line
50 11; Page 51, line 5; and Page 63, line 19.
51
52 Strike "SHALL" and substitute "MUST" on: Page 38, line 3; and Page 74,
53 line 16.
54
55 After "BUILDING;" insert "AND" on: Page 53, line 27; Page 55, line 8;
56 Page 58, line 15; and Page 59, line 13.
1 Strike "BUILDING; AND" and insert "BUILDING." on: Page 54, line 2; Page
2 55, line 10; and Page 58, line 17.
3
4 Strike "A DUAL FUEL SYSTEM" and substitute "SUPPLEMENTAL HEAT" on:
5 Page 55, lines 4 and 5; Page 58, lines 10 and 11; and Page 59, lines 9 and
6 10.
7
8 Strike "REAL" and substitute "RETAIL" on: Page 88, line 21; and Page 89,
9 line 8.
10
11 After "OFFICE" insert "AND THE DEPARTMENT OF REVENUE" on: Page 92,
12 lines 10 and 24; and Page 93, line 20.
13
14 Page 2, line 105, before "DECREASING" insert "TEMPORARILY".
15
16 Page 2, strike lines 106 through 108 and substitute "PRODUCTION,
17 REQUIRING THE REVENUE THAT IS ATTRIBUTABLE TO THE DECREASE BE
18 DEPOSITED IN THE DECARBONIZATION TAX CREDITS ADMINISTRATION
19 CASH FUND, AND CREATING THE CASH FUND.".

House Journal, April 21
43 HB23-1272 be amended as follows, and as so amended, be referred to
44 the Committee of the Whole with favorable
45 recommendation:
46
47 Amend the Finance Committee Report, dated April 13, 2023, page 1,
48 strike lines 18 through 22.
49
50 Page 2 of the Finance report, after line 4, insert:
51 "Page 21 of the bill, line 21, strike "TWELVE" and substitute "TEN".
52
53 Page 21 of the bill, line 24, strike "FOUR" and substitute "THREE".
54
55 Page 22 of the bill, line 6, strike "TWELVE" and substitute "TEN".
56
1 Page 22 of the bill, line 9, strike "EIGHT" and substitute "FIVE".".
2
3 Page 2 of the Finance report, strike lines 6 through 9 and substitute:
4
5 "Page 33 of the bill, lines 25 and 26, strike "JUNE 30 AND
6 DECEMBER 31" and substitute "DECEMBER 31 AND JUNE 30".".
7
8 Page 2 of the Finance report, strike line 18 and substitute:
9 "Page 38 of the bill, line 23, strike "JANUARY 1, 2024, BUT BEFORE
10 JANUARY 1, 2029," and substitute "JULY 1, 2024, BUT BEFORE JULY 1,
11 2028,".
12
13 Page 38 of the bill, line 26, strike "TEN" and substitute "EIGHT".
14
15 Page 38 of the bill, line 27, strike "JANUARY 1, 2029," and substitute
16 "JULY 1, 2028,".
17
18 Page 39 of the bill, line 1, strike "JUNE 30, 2032," and substitute "JULY 1,
19 2032,".".
20
21 Page 2 of the Finance report, line 19, strike ""TWELVE MILLION FIVE
22 HUNDRED" and substitute" and substitute ""FIVE HUNDRED THOUSAND".".
23
24 Page 2 of the Finance report, strike line 20.
25
26 Page 2 of the Finance report, strike lines 21 through 23, and substitute:
27 "Page 39 of the bill, line 7, strike "DECEMBER 31, 2023," and
28 substitute "JUNE 30, 2024,".
29
30 Page 39 of the bill, lines 8 and 9, strike "JANUARY 1, 2024, BUT BEFORE
31 JANUARY 1, 2029." and substitute "JULY 1, 2024, BUT BEFORE JULY 1,
32 2028.".
33
34 Page 39 of the bill, lines 11 and 12, strike "JANUARY 1, 2029, BUT BEFORE
35 JUNE 30, 2032." and substitute "JULY 1, 2028, BUT BEFORE JULY 1,
36 2032.".".
37
38 Amend printed bill, page 67, after line 19 insert:
39 "(f) "QUALIFIED PURCHASER" MEANS A PERSON WHO IS A RESIDENT
40 OF THE STATE AND WHO HAS NOT PREVIOUSLY PURCHASED A QUALIFIED
41 ELECTRIC BICYCLE THAT WAS DISCOUNTED BY A QUALIFIED RETAILER
42 CLAIMING A TAX CREDIT ALLOWED BY THIS SECTION FOR THE RETAIL SALE
43 IN THE SAME INCOME TAX YEAR.".
44
45 Reletter succeeding paragraphs accordingly.
46
47 Page 68 of the bill, line 8, strike "EIGHT" and substitute "FIVE".
48
49 Page 68 of the bill, strike lines 10 and 11 and substitute "DURING THE
50 INCOME TAX YEAR TO A QUALIFIED PURCHASER.".
51
52 Page 68 of the bill, strike lines 13 and 14 and substitute "PURSUANT TO
53 THIS SECTION, THE QUALIFIED RETAILER SHALL PROVIDE TO THE QUALIFIED
54 PURCHASER".
55
56
1 Page 68 of the bill, line 17, strike "SEVEN HUNDRED" and substitute "FOUR
2 HUNDRED FIFTY".
3
4 Page 68 of the bill, line 19, strike "PURCHASER; AND" and substitute
5 "QUALIFIED PURCHASER.".
6
7 Page 68 of the bill, strike lines 20 through 22.
8
9 Page 68 of the bill, line 27, strike "ONE".
10
11 Page 69 of the bill, line 1, strike "HUNDRED" and substitute "FIFTY".
12
13 Page 69 of the bill, line 19, after "(a)" insert "(I)".
14
15 Page 70 of the bill, after line 3 insert:
16 "(II) THE OFFICE SHALL DEVELOP A PROCESS FOR PURCHASERS TO
17 REGISTER AS QUALIFIED PURCHASERS, THROUGH THE OFFICE AND PRIOR TO
18 PURCHASING A QUALIFIED ELECTRIC BICYCLE FROM A QUALIFIED
19 RETAILER, BY AFFIRMING THE PURCHASER'S RESIDENCY AND THAT THE
20 PURCHASER HAS NOT PREVIOUSLY PURCHASED A QUALIFIED ELECTRIC
21 BICYCLE THAT WAS DISCOUNTED PURSUANT TO THIS SECTION IN THE SAME
22 INCOME TAX YEAR. THE PROCESS MUST ALLOW FOR A QUALIFIED RETAILER
23 TO ACCESS QUALIFIED PURCHASER INFORMATION IN ORDER TO CONFIRM A
24 PURCHASER IS A QUALIFIED PURCHASER.".
25
26 Page 3 of the Finance report, after line 29, insert:
27 "Page 73 of the bill, strike lines 16 and 17 and substitute "TAX
2027 28 YEARS, AND THREE MILLION DOLLARS FOR INCOME TAX YEARS
29 THROUGH 2032.".".
30
31 Amend the Energy and Environment Committee Report, dated April 6,
32 2023, page 3, line 6, strike "2033,"." and substitute "2027,".".
33
34 Page 3 of the Energy and Environment report, line 9, strike "2033," and
35 substitute "2027,".
36
37 Page 3 of the Energy and Environment report, line 24, strike "2032-33,"."
38 and substitute "2026-27,".".
39
40 Amend printed bill, page 85, line 16, after "CREDITS" insert "AND A
41 TEMPORARY SPECIFIC OWNERSHIP TAX RATE REDUCTION FOR ELECTRIC
42 MEDIUM-DUTY AND HEAVY-DUTY TRUCKS THAT ARE PART OF A FLEET".
43
44 Page 85 of the bill, line 27, strike "2033." and substitute "2027.".
45
46 Page 5 of the Energy and Environment report, line 17, strike "The" and
47 substitute "EXCEPT AS OTHERWISE PROVIDED IN SUBSECTION (6)(b)(II) OF
48 THIS SECTION, the".
49
50 Page 5 of the Energy and Environment report, after line 20, insert:
51 "Page 92 of the bill, line 21, strike "Money" and substitute
52 "EXCEPT AS OTHERWISE PROVIDED IN SUBSECTION (7)(d) OF THIS SECTION,
53 money".".
54
55
1 Page 5 of the Energy and Environment report, after line 24, insert:
2 "Page 93 of the bill, line 11, strike "The" and substitute "EXCEPT
3 AS OTHERWISE PROVIDED IN SUBSECTION (2)(a)(II) OF THIS SECTION,
4 the".".
5
6 Page 94 of the bill, lines 25 and 26, strike "SALES AND USE TAX
7 EXEMPTION" and substitute "SPECIFIC OWNERSHIP TAX RATE REDUCTION".
8
9 Page 94 of the bill, line 27, strike "39-26-719 (3)(c)." and substitute
10 "42-3-107 (1)(a)(IV).".
11
12 Page 5 of the Finance report, strike lines 17 and 18 and substitute:
13 "Page 6 of the Energy and Environment report, line 21, strike
14 "JULY 1, 2033" and substitute "JUNE 30, 2024, JUNE 30, 2025, AND JUNE
15 30, 2026,".
16
17 Page 6, of the Energy and Environment report, line 22, strike "FUND." and
18 substitute "FUND; EXCEPT THAT THE BALANCE OF MONEY REMAINING IN
19 THE FUND NOT INCLUDING EXPENDED AND ENCUMBERED MONEY SHALL
20 NOT BE LESS THAN ONE HUNDRED THOUSAND DOLLARS.".".
21
22 Page 7 of the Energy and Environment report, line 5, strike ""AND" and
23 substitute ""AND, SUBJECT TO ANNUAL APPROPRIATION,".
24
25 Page 6 of the Finance report, strike line 1 and substitute:
26
27 "WHICH A CREDIT WAS ALLOWED BY THOSE SECTIONS.".
28
29 "Page 97 of the bill, after line 2 insert:
30
31 "SECTION 27. Appropriation. (1) For the 2023-24 state fiscal
32 year, $149,729 is appropriated to the department of revenue. Of this
33 amount, $129,479 is from the electrifying school buses grant program
34 cash fund created in section 25-7-1405 (1)(a), C.R.S., $11,250 is from the
35 community access to electric bicycles cash fund created in section 24-
36 38.5-506 (1)(a), C.R.S., $4,500 is from the geothermal energy grant fund
37 created in section 24-38.5-118 (7)(a)(I), C.R.S., and $4,500 is from the
38 industrial and manufacturing operations clean air program grant program
39 cash fund created in section 24-38.5-116 (6)(a)(I), C.R.S. To implement
40 this act, the department may use this appropriation as follows:
41 (a) $6,328 for administration and support related to the executive
42 director's office, which amount is based on an assumption that the
43 division will require an additional 0.1 FTE;
44 (b) $56,250 for tax administration IT system (GenTax) support
45 related to administration;
46 (c) $3,200 for personal services related to taxation services;
47 (d) $19,040 for DRIVES maintenance and support;
48 (e) $990 for operating expenses related to vehicle services; and
49 (f) $63,921 for the purchase of document managent services.
50 (2) For the 2023-24 state fiscal year, $63,921 is appropriated to
51 the department of personnel. This appropriation is from reappropriated
52 funds received from the department of revenue under subsection (1)(f) of
53 this section. To implement this act, the department of personnel may use
54 this appropriation to provide document management services for the
55 department of revenue.".
56
1 Renumber succeeding section accordingly.".
2
3 Page 6 of the Finance Committee Report, before line 2 insert:
4
5 "Page 7 of the Energy and Environment Committee Report, line 11, strike
6 "FUND." and substitute "FUND; AND MAKING AN APPROPRIATION.".".
7
8 Page 6 of the Finance Committee Report, strike line 8 and substitute "AND
9 HEAVY-DUTY TRUCKS;".".
10
11

House Journal, April 21
50 Amendment No. 1, Appropriations Report, dated April 21, 2023, and
51 placed in member's bill file; Report also printed in House Journal,
52 April 21, 2023.
53
54 Amendment No. 2, Finance Report, dated April 13, 2023, and placed in
55 member's bill file; Report also printed in House Journal, April 14, 2023.
1 Amendment No. 3, Energy & Environment Report, dated April 6, 2023,
2 and placed in member's bill file; Report also printed in House Journal,
3 April 10, 2023.
4
5 Amendment No. 4, by Representative Weissman:
6
7 Amend the Appropriations Committee Report, dated April 21, 2023, page
8 1, after line 2 insert:
9
10 "Page 2 of the Finance report, strike lines 1 and 2.".
11
12
13 Amendment No. 5, by Representative Weissman:
14
15 Amend printed bill, page 56, strike lines 23 through 26 and substitute
16 "TEMPERATURES; EXCEPT THAT ANY SOURCE OF THERMAL ENERGY FOR
17 THIS PURPOSE MUST:
18 (A) NOT CAUSE INCREMENTAL GREENHOUSE GAS EMISSIONS OR
19 RELY ON INCREASED, LONG-TERM COMBUSTION OF FOSSIL FUELS; AND
20 (B) BE EVALUATED BY THE COMMISSION TO PROTECT AGAINST
21 INCREASED EMISSIONS OF HARMFUL CO-POLLUTANTS, NEGATIVE IMPACTS
22 TO COMMUNITIES INCLUDING TO DISPROPORTIONATELY IMPACTED
23 COMMUNITIES, AS DEFINED IN SECTION 24-4-109 (2)(b)(II), AND THE RISK
24 OF STRANDED ASSETS, IF THE THERMAL ENERGY IS FROM ANY INDUSTRIAL
25 SOURCE INCLUDING A SYSTEM FOR WHICH THE PRIMARY".
26
27 Page 57, strike lines 7 through 10 and substitute "THAT ARE NOT A
28 CAMPUS, AS DEFINED IN SECTION 40-4-121 (1)(a), AND THAT ASSISTS IN
29 REDUCING GREENHOUSE GAS EMISSIONS IN THE STATE;".
30
31 Page 57, line 13, strike "AMBIENT" and substitute "THE DESIRED
32 THERMAL".
33
34 Page 57, line 23, after "SOURCES" insert "OF THERMAL ENERGY".
35
36 Amendment No. 6, by Representative Weissman:
37
38 Amend printed bill, page 43, strike lines 3 through 6 and substitute:
39
40 "(III) THE USE OF ANY HEAT EXTRACTED WITH PRODUCED FLUIDS
41 IN AN OIL AND GAS OPERATION IF THE HEAT IS ONLY UTILIZED TO REDUCE
42 EMISSIONS FROM THE OPERATION IN THE SAME LOCATION AS THE WELL
43 FROM WHICH IT WAS PRODUCED AND WOULD OTHERWISE NOT BE
44 ECONOMICALLY FEASIBLE AS A STAND-ALONE GEOTHERMAL ENERGY
45 PROJECT;".
46
47 As amended, ordered engrossed and placed on the Calendar for Third
48 Reading and Final Passage.
49

Senate Journal, April 28
HB23-1272 by Representative(s) Weissman and Joseph; also Senator(s) Fenberg and Cutter--
Concerning tax policy that advances decarbonization, and, in connection therewith,
extending tax credits for the purchase or lease of electric vehicles; creating tax credits for
industrial facilities to implement greenhouse gas emissions reduction improvements, for
expenditures made in connection with geothermal energy projects, for production of
geothermal electricity generation, for the deployment of heat pump technology, for retail
sales of electric bicycles, and for construction of sustainable aviation fuel production
facilities; creating a temporary specific ownership tax rate reduction on a portion of the
sale of electric medium- and heavy-duty trucks; temporarily decreasing the severance tax
credit for oil and gas production, requiring the revenue that is attributable to the decrease be
deposited in the decarbonization tax credits administration cash fund, and creating the cash
fund; and making an appropriation.

Amendment No. 1, Finance Committee Amendment.
(Printed in Senate Journal, April 27, page(s) 1181-1182 and placed in members' bill files.)

Amendment No. 2(L.066), by Senator Fenberg.

Amend reengrossed bill, page 70, line 4, strike "PURCHASER." and substitute
"PURCHASER; EXCEPT THAT FOR THE INCOME TAX YEAR COMMENCING ON
JANUARY 1, 2024, THE CREDIT IS ALLOWED ONLY FOR RETAIL SALES MADE ON
OR AFTER APRIL 1, 2024, BUT ON OR BEFORE DECEMBER 31, 2024.".

Amendment No. 3(L.067), by Senator Fenberg.

Amend reengrossed bill, page 70, line 12, after "PURCHASER." add "EXCEPT AS
OTHERWISE PROVIDED IN SUBSECTION (4)(a)(II) OF THIS SECTION, THE
QUALIFIED RETAILER SHALL, AT THE TIME OF THE RETAIL SALE, COLLECT FROM
A PURCHASER AN AFFIDAVIT ON FORMS PRESCRIBED BY THE OFFICE AFFIRMING
THAT THE PURCHASER IS A QUALIFIED PURCHASER.".

Page 70, line 27, after "REQUIRE." add "THE QUALIFIED RETAILER SHALL SUBMIT
WITH THE QUARTERLY REPORT REQUIRED BY THIS SUBSECTION (3)(e)(I) THE
AFFIDAVITS FROM QUALIFIED PURCHASERS THAT THE QUALIFIED RETAILER IS
REQUIRED TO COLLECT PURSUANT TO SUBSECTION (3)(b) OF THIS SECTION AND
THE OFFICE SHALL INSPECT THE AFFIDAVITS TO DETERMINE THAT RETAIL SALES
HAVE BEEN MADE TO QUALIFIED PURCHASERS.".

Page 71, line 22, strike "THE OFFICE SHALL DEVELOP A PROCESS" and substitute
"IF ON OR BEFORE JUNE 30, 2025, THE OFFICE DETERMINES, IN CONNECTION
WITH ITS INSPECTION OF THE AFFIDAVITS REQUIRED PURSUANT TO SUBSECTION
(3)(b) OF THIS SECTION, THAT A REGISTRATION PROCESS IS NEEDED AND WOULD
BE COST EFFECTIVE IN CURTAILING FRAUD OR ABUSE RELATED TO CLAIMING THE
CREDIT ALLOWED UNDER THIS SECTION, THE OFFICE SHALL DEVELOP A PROCESS
IN LIEU OF THE AFFIDAVITS".

Page 72, line 25, strike "SECTION" and substitute "SECTION, THE DISCOUNT
REQUIRED PURSUANT TO SUBSECTION (3)(b) OF THIS SECTION, AND THE
ADMINISTRATIVE FEE ALLOWED PURSUANT TO SUBSECTION (3)(d) OF THIS
SECTION".

Page 72, after line 27 insert:

"(7) THE OFFICE SHALL PROVIDE TECHNICAL ASSISTANCE TO ENSURE
THAT QUALIFIED RETAILERS HAVE ACCESS TO LOW-COST FINANCING TO SUPPORT
THEM IN CLAIMING THE CREDIT ALLOWED UNDER THIS SECTION.".

Renumber succeeding subsection accordingly.

As amended, ordered revised and placed on the calendar for third reading and final
passage.

Senate Journal, March 1
Amend printed bill, page 3, strike line 23 and substitute "EMPLOYER
VIOLATIONS OF SECTION 8-5-102, EXCEPT IF THE COMPLAINT CONCERNS THE
STATE OF COLORADO AS THE EMPLOYER, THAT, IN THE DIRECTOR'S GOOD
FAITH".

Page 4, line 3, strike "THIS PART 1"and substitute "ARTICLE 1 OF THIS TITLE 8".

Page 5, strike lines 9 through 11.

Page 5, line 17, strike "FIVE BUSINESS" and substitute "THIRTY CALENDAR".

Page 5, line 19, strike "TO" and substitute "TO, AT A MINIMUM,".

Page 6, strike lines 17 through 25 and substitute "applicability. (1) This act
takes effect January 1, 2024; except that, if a referendum petition is filed
pursuant to section 1 (3) of article V of the state constitution against this act or
an item, section, or part of this act within the ninety-day period after final
adjournment of the general assembly, then the act, item, section, or part will not
take effect unless approved by the people at the general election to be held in
November 2024 and, in such case, will take effect on the date of the official
declaration of the vote thereon by the governor.".

Senate Journal, April 6
After consideration on the merits, the Committee recommends that SB23-105 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend printed bill, page 3, line 18, strike "and mediate" and substitute "and
mediate".

Page 3, after line 21 insert:

"(II) ON OR BEFORE JULY 1, 2024, CREATE AND ADMINISTER A PROCESS
TO MEDIATE COMPLAINTS REGARDING ALLEGED VIOLATIONS OF SECTION
8-5-102 AND PROMULGATE RULES AS NECESSARY FOR THIS PURPOSE;".

Renumber succeeding subparagraphs accordingly.

Page 6, after line 15 insert:

"SECTION 4. Appropriation. (1) For the 2023-24 state fiscal year,
$292,590 is appropriated to the department of labor and employment. This
appropriation is from the general fund. To implement this act, the department
may use this appropriation as follows:
(a) $250,294 for use by division of labor standards and statistics for
program costs related to labor standards, which amount is based on an
assumption that the department will require an additional 2.1 FTE; and
(b) $42,296 for the purchase of legal services.
(2) For the 2023-24 state fiscal year, $42,296 is appropriated to the
department of law. This appropriation is from reappropriated funds received
from the department of labor and employment under subsection (1)(b) of this
section and is based on an assumption that the department of law will require
an additional 0.2 FTE. To implement this act, the department of law may use
this appropriation to provide legal services for the department of labor and
employment.
(3) For the 2023-24 state fiscal year, $119,848 is appropriated to the
department of personnel for use by the division of human resources. This
appropriation is from the general fund. To implement this act, the department
may use this appropriation as follows:
(a) $97,813 for personal services related to state agency services, which
amount is based on an assumption that the department will require an additional
1.2 FTE; and
(b) $22,035 for operating expenses related to state agency services.".

Renumber succeeding section accordingly.

Page 1, line 102, strike "WORK." and substitute "WORK, AND, IN CONNECTION
THEREWITH, MAKING AN APPROPRIATION."


Appro-
priations

Senate Journal, April 12
Amend printed bill, page 4, line 22, strike "DECISION." and substitute
"DECISION; EXCEPT THAT AN EMPLOYER IS NOT REQUIRED TO ANNOUNCE, POST,
OR OTHERWISE MAKE KNOWN A JOB OPPORTUNITY THAT IS LIMITED TO A PERIOD
OF SIX MONTHS OR LESS AND IF THERE IS AN IMMEDIATE NEED TO HIRE A PERSON
TO ENSURE ACCESS TO CHILD CARE OR EDUCATIONAL OPPORTUNITIES.".

Amendment No. 4(L.013), by Senator Danielson.

Amend printed bill, page 2, line 3, strike "(7.5),".

Page 3, strike lines 5 through 11.

Page 4, line 17, strike "(a)".

Page 4, lines 19 and 20, strike "AND PROMOTIONAL OPPORTUNITY".

Page 4, line 23, strike "(b) THE" and substitute "(2) AN".

Page 4, lines 24 and 25, strike "OPPORTUNITY AND PROMOTIONAL
OPPORTUNITY:" and substitute "OPPORTUNITY:".
Page 4, line 26, strike "(I)" and substitute "(a)".

Page 5, line 1, strike "(II)" and substitute "(b)".

Page 5, strike lines 2 through 8 and substitute "COMPENSATION APPLICABLE TO
THE JOB OPPORTUNITY; AND
(c) THE DATE THE APPLICATION WINDOW IS ANTICIPATED TO CLOSE.".

Page 5, line 12, strike "(2)" and substitute "(2) (3)".

Renumber succeeding subsections accordingly.

Page 5, strike line 18 and substitute "FILL A JOB OPPORTUNITY BEGINS".

Page 5, strike line 23 and substitute "OPPORTUNITY;".

Page 6, lines 1 and 2, strike "AND PROMOTIONAL OPPORTUNITIES".

Page 6, strike line 4 and substitute "SIMILAR JOB OPPORTUNITIES.".

Page 6, lines 11 and 12, strike "OR PROMOTIONAL OPPORTUNITY".

As amended, ordered engrossed and placed on the calendar for third reading and final
passage.

House Journal, April 24
20 Amend reengrossed bill, page 4, lines 17 and 18, strike "opportunities
21 for promotion" and substitute "job opportunities".
22
23 Page 4, line 18, strike "listings." and substitute "listings - rules.".
24
25 Page 4, strike lines 23 through 27 and substitute "SELECTION DECISION.
26 THE DEPARTMENT OF LABOR AND EMPLOYMENT SHALL PROMULGATE
27 RULES FOR TEMPORARY, INTERIM, OR ACTING JOB OPPORTUNITIES THAT
28 NECESSITATE IMMEDIATE HIRE.".
29
30 Page 7, line 19, strike "promotions," and substitute "job opportunities,".

House Journal, April 29
9 Amendment No. 1, State, Civic, Military, & Veterans Affairs Report,
10 dated April 24, 2023, and placed in member's bill file; Report also printed
11 in House Journal, April 24, 2023.
12
13 Amendment No. 2, by Representative Gonzales-Gutierrez:
14
15 Amend reengrossed bill, page 2, line 12, strike "A REGULAR OR" and
16 substitute "AN EARNED OR".
17
18 Page 2, line 13, after "ON" insert "A SET AMOUNT OF".
19
20 Page 3, line 8, strike "VACATED POSITION." and substitute "VACATED
21 POSITION, THAT IS FOR WORK THAT IS OR COULD BE PERFORMED IN
22 COLORADO AND THAT IS NOT SUBJECT TO A COLLECTIVE BARGAINING
23 AGREEMENT.".
24
25 As amended, ordered revised and placed on the Calendar for Third
26 Reading and Final Passage.
27

Senate Journal, March 3
After consideration on the merits, the Committee recommends that SB23-143 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 15, after line 3 insert:

"SECTION 14. Appropriation - adjustments to 2022 long bill.
(1) To implement this act, appropriations made in the annual general
appropriation act for the 2022-23 state fiscal year to the department of
transportation are adjusted as follows:
(a) The cash funds appropriation from the multimodal transportation
and mitigation options fund created in section 43-4-1103 (1)(a), C.R.S., for
multimodal transportation projects is decreased by $28,482; and
(b) The cash funds appropriation from the clean transit enterprise fund
created in section 43-4-1203 (5)(a), C.R.S., for use by the clean transit
enterprise is decreased by $34,020.
SECTION 15. Appropriation - adjustments to 2023 long bill.
(1) To implement this act, appropriations made in the annual general
appropriation act for the 2023-24 state fiscal year to the department of
transportation are adjusted as follows:
(a) The cash funds appropriation from the multimodal transportation
and mitigation options fund created in section 43-4-1103 (1)(a), C.R.S., for
multimodal transportation projects is decreased by $125,933; and
(b) The cash funds appropriation from the clean transit enterprise fund
created in section 43-4-1203 (5)(a), C.R.S., for use by the clean transit
enterprise is decreased by $150,422.
SECTION 16. Appropriation. For the 2023-24 state fiscal year,
$17,086 is appropriated to the department of revenue. This appropriation is
from the Colorado DRIVES vehicle services account in the highway users tax
fund created in section 42-1-211(2)(b)(I), C.R.S. To implement this act, the
department may use this appropriation for DRIVES maintenance and support.”.

Renumber succeeding sections accordingly.

Page 1 line 102, strike "REVENUE." and substitute "REVENUE, AND, IN
CONNECTION THEREWITH, MAKING AND REDUCING AN APPROPRIATION.".

Senate Journal, March 3
After consideration on the merits, the Committee recommends that SB23-156 be amended
as follows, and as so amended, be referred to the Committee on Appropriations with
favorable recommendation.
Amend printed bill, page 3, line 1, after "tax" insert "OR FEE" and strike
"pursuant to title 29 or" and substitute "pursuant to title 29 or".

Page 3, line 2, after "C.R.S.," insert "SECTION 39-21-102".

Page 3, line 6, strike "tax" and substitute "tax".

Page 3, line 7, after "tax" insert "OR FEE".

Page 3, line 8, strike "pursuant to title 29 or 39, C.R.S.," and substitute
"pursuant to title 29 or 39, C.R.S., SECTION 39-21-102".

Senate Journal, March 10
After consideration on the merits, the Committee recommends that SB23-156 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 1 insert:

"SECTION 3. Appropriation. For the 2023-24 state fiscal year,
$53,644 is appropriated to the department of revenue for use by the taxation
business group. This appropriation is from the private letter ruling fund created
in section 24-35-103.5 (6), C.R.S., and is based on an assumption that the
department will require an additional 0.8 FTE. To implement this act, the
department may use this appropriation for personal services related to taxation
services.".

Renumber succeeding section accordingly.

Page 1, line 107, strike "REVENUE." and substitute "REVENUE AND MAKING AN
APPROPRIATION.".


Appro-
priations

Senate Journal, April 12
Amend printed bill, page 6, line 25, after "SOFTWARE;" insert "AND".

Page 6, line 27, strike "CENTER; AND" and substitute "CENTER.".

Page 7, strike lines 1 through 3.

Page 7, line 10, strike "TWENTY-FIVE" and substitute "ONE HUNDRED".

Page 8, line 4, strike "2034," and substitute "2032,".

Page 9, line 17, after "CENTER." add "THE COMMISSION MAY APPROVE, DENY,
OR LIMIT A REFUND CERTIFICATION TO A DOLLAR AMOUNT BASED ON THE
FOLLOWING ECONOMIC DEVELOPMENT PRIORITIES:
(I) THE CAPITAL INVESTMENT THAT WAS REQUIRED TO BUILD THE
ELIGIBLE OPERATING DATA CENTER;
(II) THE SALES AND USE TAXES THAT WERE ABATED IN THE FIRST TWO
YEARS OF CONSTRUCTION;
(III) THE AMOUNT OF LOCAL INCENTIVES PROVIDED TO ATTRACT THE
DATA CENTER TO THE LOCAL COMMUNITY;
(IV) THE ECONOMIC HEALTH OF THE STATE;
(V) A COMPETITIVE ANALYSIS BETWEEN COLORADO AND OTHER STATES
INCLUDING, BUT NOT LIMITED TO, IDENTIFICATION OF THE COST DIFFERENTIAL
IN THE COSTS OF THE PROJECT IN COLORADO COMPARED TO THE PROJECTED
COSTS IF THE PROJECT HAD COMMENCED IN A COMPETING STATE. THE COST
DIFFERENTIAL INCLUDES ANY IMPACT OF THE COMPETING STATE'S INCENTIVE
PROGRAMS INCLUDING:
(A) SPECIFIC COSTS FOR LABOR, UTILITIES, TAXES, AND ANY OTHER
COSTS OF A COMPETING STATE'S SITE; AND
(B) THE COST STRUCTURE OF THE TAXPAYER'S INDUSTRY IN THE
COMPETING STATE;
(VI) CERTIFIED DOCUMENTATION FROM THE TAXPAYER TO
DEMONSTRATE THAT THE CREDIT ALLOWED PURSUANT TO THIS SECTION WAS A
SUBSTANTIAL FACTOR IN THE DECISION TO LOCATE THE PROJECT IN THE STATE.
THE DOCUMENTATION MUST INCLUDE INFORMATION INDICATING THAT:
(A) THE TAXPAYER COULD HAVE REASONABLY AND EFFICIENTLY
LOCATED THE PROJECT OUTSIDE OF THE STATE;
(B) AT LEAST ONE OTHER STATE WAS CONSIDERED FOR THE PROJECT;
(C) RECEIPT OF THE CREDIT ALLOWED IN THIS SECTION WAS A MAJOR
FACTOR IN THE TAXPAYER'S DECISION; AND
(D) WITHOUT THE CREDIT ALLOWED PURSUANT TO THIS SECTION, THE
TAXPAYER WAS NOT LIKELY TO COMMENCE THE PROJECT IN THE STATE;
(VII) THE DATA CENTER'S ENERGY EFFICIENCY AND WATER USAGE; AND
(VIII) THE NUMBER OF FULL-TIME PERMANENT JOBS CREATED TO
OPERATE THE DATA CENTER ON AN ONGOING BASIS AND THE AVERAGE ANNUAL
WAGE OF THOSE JOBS.
(d) IN EACH STATE FISCAL YEAR THAT A SALES AND USE TAX REFUND IS
ALLOWED PURSUANT TO THIS SECTION, THE COMMISSION MAY APPROVE
CERTIFICATION FOR UP TO THREE DATA CENTERS TO CLAIM A SALES AND USE
TAX REFUND PURSUANT TO THIS SECTION.".

Page 9, line 21, strike "CENTER," and substitute "CENTER AND THE COMMISSION
HAS APPROVED THE CERTIFICATION,".

Page 9, line 25, strike "CENTER." and substitute "CENTER UP TO THE AMOUNT
APPROVED BY THE COMMISSION.".

Page 11, line 23, strike "2039." and substitute "2037.".