The bill requires a subject jurisdiction, on or after December 31, 2027, to allow a residential development to be constructed on a qualifying property that does not contain an exempt parcel, subject to an administrative approval process. A qualifying property is real property that contains no more than 5 acres of land and is owned by:

• A nonprofit organization with a demonstrated history of providing affordable housing;

• A nonprofit organization that provides public transit;

• A nonprofit organization that has entered into an agreement with another nonprofit organization with a demonstrated history of providing affordable housing, provided that the agreement requires the nonprofit organization with a demonstrated history of providing affordable housing to develop a residential development on the property;

• A school district;

• A state college or university;

• A housing authority; or

• A local or regional transit district or a regional transportation authority serving one or more counties.

     

If a subject jurisdiction requests, as part of an initial development application, that a nonprofit organization with a demonstrated history of providing affordable housing provide documentation that it meets required criteria, the nonprofit organization shall provide the documentation. Each housing unit in a residential development constructed on a qualifying property that meets certain affordable housing criteria is equivalent to 1.1 newly constructed affordable housing units for the purposes of the statewide affordable housing fund.

     

A subject jurisdiction shall not:

• Disallow construction of a residential development on a qualifying property on the basis of height if the tallest structure in the residential development is no more than 3 stories or 45 feet tall;

• Disallow construction of a residential development on a qualifying property on the basis of height if the tallest structure in the residential development complies with the height-related standards for the zoning district in which the residential development will be built or any zoning district that is contiguous to the qualifying property on which the residential development will be built;

• Disallow construction of a residential development on a qualifying property based on the number of dwelling units that the residential development will contain, except in accordance with standards listed in the bill; or

• Apply standards to a residential development on a qualifying property that are more restrictive than the standards the subject jurisdiction applies to similar housing constructed within the subject jurisdiction, including standards related to structure setbacks from property lines; lot coverage or open space; on-site parking requirements; numbers of bedrooms in a multifamily residential development; on-site landscaping, screening, and buffering requirements; or minimum dwelling units per acre.

     

Provided that the uses are allowed conditionally or by right within the zoning district in which a qualifying property is located, a subject jurisdiction shall allow the following uses in a residential development on a qualifying property:

• Child care; and

• The provision of recreational, social, or educational services provided by community organizations for use by the residents of the residential development and the surrounding community.

     

The bill requires the owner of a qualifying property to notify the county assessor that a subject jurisdiction has allowed the construction of a residential development on a qualifying property within the county.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

     The bill makes the following changes to the 'Labor Peace Act':

• Specifies that employees' right to bargain collectively includes the right to bargain collectively concerning any mandatory subject of bargaining;
• Eliminates the requirement for a second election to negotiate a union security agreement clause in the collective bargaining process;
• Declares that it is not an unfair labor practice for an employer to refuse to agree to a lawful proposal made by the exclusive representative of the employees, or for the exclusive representative of the employees to refuse to agree to a lawful proposal made by the employer, concerning a mandatory subject of bargaining if the refusing party has bargained in good faith with the other party; and
• Requires employers and employees, through their exclusive representative, to bargain in good faith.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The bill requires the department of higher education (department) to:

• Identify institutions of higher education (institutions) that meet the definition and outcome standards to be designated as a thriving institution;
• Notify each institution that meets the outcome standards to be designated as a thriving institution and request the institution to respond within 10 calendar days with the institution's decision of whether to be recognized as a thriving institution;
• Post on the department's website the names of the institutions that earn a thriving institution designation and agree to be listed as a thriving institution; and
• Notify the general assembly of the names of the institutions that are recognized as thriving institutions.

The bill requires the department to establish an advisory committee to provide input to the department on the outcome and recognition standards, and continuous improvements set by the department to identify institutions that meet the requirements for one or more thriving institution designations.

The bill requires the advisory committee to submit a report to the department summarizing the outcome standards for thriving institution designations determined by the advisory committee, practices and continuous improvement efforts, and recommendations for policy or resource alignment to support the state's attainment and workforce goals. The department is required to include this report as part of its "SMART Act" hearing and submit the report to the Colorado commission on higher education and to each institution of higher education's governing board.

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

The bill increases participation, representation, and support for individuals 60 55 years old or older in the Colorado workforce and in organizations related to employment and the workforce by:

• Requiring the state work force development council (council), the Colorado commission on the aging, and other entities to meet twice a year, collect data, and work collaboratively on issues related to individuals in the workforce who are 60 55 years old or older;
• Requiring the department of labor and employment and the department of human services to jointly submit a report compiling the data collected by the council, the Colorado commission on the aging, and other entities to the general assembly and requiring the department of labor and employment, during the department's annual "SMART Act" hearings, to summarize the report to certain legislative committees; and
• Requiring that the council, the commission on higher education, the state apprenticeship council, the commission on higher education , and the state board for community colleges and occupational education advisory committee to the commission on higher education , or their successor entities, each have at least one member serving on their governing entity that is at least 60 55 years old and either is actively involved in or has interest, knowledge, or experience in advocating for the interests of individuals who are 60 55 years old or older as related to the functions of each entity.

(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.)

In 2025, the general assembly enacted House Bill 25-1090, which requires clear and conspicuous disclosures regarding the maximum total price charged for goods, services, and property. The bill adds a requirement that a person selling goods for delivery must disclose, at the point of sale, a comparison of the total price for the delivered goods and the total price for the goods available for purchase on site at a store.

The bill also prohibits a person from charging unreasonably excessive prices to a captive consumer and defines "captive consumer" as a consumer who is at a location at which a seller of ancillary goods or services does not have competitors regarding the ancillary goods or services being sold. A person that charges unreasonably excessive prices to a captive consumer engages in an unfair or deceptive trade practice in violation of the "Colorado Consumer Protection Act".

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

Under current law, the Colorado job growth incentive tax credit (credit) may only be allowed by the economic development commission (commission) through state income tax year 2026. The bill amends the Colorado job growth incentive tax credit to authorize the commission to allow new credit awards through state income tax year 2034.

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

The bill adds a board of cooperative services (BOCES) executive director to the list of individuals covered by the public employees' retirement association (PERA) who may be employed in specified education-related positions under certain circumstances with no change in their PERA retirement benefits.

      The bill amends the definition of "local education provider" in the "Public School Finance Act of 2025" applicable to postsecondary and workforce readiness funding to include BOCES that do not operate schools. The bill permits local education providers to have all or some of their distribution made directly to a BOCES.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

The bill creates the data center development and incentive program (program) operated by the Colorado data center development authority (authority), which is newly created in the Colorado office of economic development (office) ( section 1 of the bill). The authority consists of 9 members, as follows:

• 2 members appointed by the governor with the consent of the senate;
• The director of the Colorado energy office or the director's designee;
• One member who has experience in water projects or water resource management, appointed by the president of the senate;
• One member who has experience in clean and renewable energy, appointed by the speaker of the house of representatives;
• 2 members who have experience in data center development, with one member appointed by the speaker of the house of representatives and one member appointed by the president of the senate;
• One member representing a statewide organization that represents workers in trade crafts who construct data centers, appointed by the speaker of the house of representatives; and
• One member representing a statewide organization that represents contractors who construct data centers, appointed by the president of the senate.

To incentivize efficient data center development, the program allows a 100% state sales and use tax exemption on qualified purchases to the operator of a certified data center. To be eligible for certification, the operator of the data center, or a data center operator collectively with participating data center tenants, must:

• Have initiated a preliminary consultation with the utility that will provide electricity for the data center project regarding interconnection feasibility, capacity, and infrastructure requirements;
• Commit to making a $250 million minimum investment in data center infrastructure within 5 years;
• Commit to creating new full-time jobs, including employees and long-term service and maintenance positions, that satisfy specified criteria and breaking ground on the data center project within 2 years of obtaining certification;
• Commit to complying, and ensure that the utility that provides electricity to the data center also complies, with craft labor requirements, apprenticeship utilization requirements, and prevailing wage requirements; and
• Commit to obtaining certification under one of several energy efficiency standards, implementing water stewardship strategies that optimize operational water management, ensuring that all backup power generation associated with the data center project meets specified requirements, and consulting with the department of natural resources.

To obtain certification, a data center operator must apply to the authority in a form and manner to be determined by the authority. The authority is required to review a data center operator's application for certification and may award certification to a data center operator that has demonstrated that it will satisfy the certification criteria ( section 1 ).

A data center operator that obtains certification for a data center project is eligible for a 100% state sales and use tax exemption on the purchase and use of qualified data center infrastructure and systems for 20 years from the date that the data center project was certified, so long as the data center satisfies ongoing post-certification requirements and submits annual compliance reports to the authority. As long as the data center meets post-certification requirements as demonstrated in the annual compliance reports, a data center operator of a certified data center may apply to the authority for an extension of the sales and use tax exemption for an additional 10 years. If the authority determines that a data center operator is not fulfilling its obligations and commitments to retain certification, the authority may revoke the certification and the data center operator is required to repay the state for the sales and use tax benefits that it received ( sections 1 and 5 ). The exemption for a certified data center does not apply to local sales and use taxes unless the exemption is expressly included at the time of adoption or amendment of the local sales tax ordinance or resolution ( section 4 ).

The bill allows a utility regulated by the public utilities commission (commission) to submit a targeted resource acquisition application to the commission to propose methods of meeting emerging large-load customer needs. The bill also specifies how a utility may finance resource and infrastructure needs in connection with emerging large-load customers ( section 3 ).
(Note: This summary applies to this bill as introduced.)

      Water Resources and Agriculture Review Committee. The bill prohibits a person from:

• Identifying an agricultural product as being produced in the state when selling, marketing, advertising, or distributing the product unless the product is grown in the state; and
• Using the Colorado proud designation or logo unless authorized by the department of agriculture.

A violation of these prohibitions constitutes a deceptive trade practice.

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

The bill expands the "Colorado Cottage Foods Act" (CCFA) by allowing for the sale of homemade foods that require refrigeration and foods that include meat and meat products. A producer of a food (producer) that requires time and temperature control must take a food safety course that includes food handling training concerning time and temperature control and acquire and maintain proof of course completion.

The bill authorizes a county, district, or regional health agency that inspects or investigates homemade food products produced pursuant to the CCFA to impose a fine for a violation of the requirements of the CCFA and to recover the cost of the inspection or investigation.

The bill removes the $10,000 cap on net revenues that a producer can earn under the CCFA.

The bill specifies that the CCFA does not apply to the sale of certain food products.

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

The bill authorizes a county or municipality (local government), after approval by the electors of the local government, to impose an excise or a property tax, or both, on vacant residential properties within the boundaries of the local government (local taxes on vacant residential properties) ( sections 1 and 3 of the bill). A local government may use the revenues collected from either tax only for affordable, attainable, or workforce housing. A county assessor has no duty in implementing local taxes on vacant residential properties, but in an assessor's discretion, the assessor may assist by providing data and information to a local government or local housing tax authority, and may enter into an intergovernmental agreement that provides for compensation in exchange for the assessor's assistance.

The bill also creates a process for the creation of a local housing tax authority (authority) by intergovernmental agreement to allow 2 or more counties, cities and counties, or municipalities to form a joint taxing authority to collectively establish, levy, collect, and enforce local taxes on vacant residential properties within the boundaries of the authority ( section 2 ).
(Note: This summary applies to this bill as introduced.)

Under current law, certain boards of county commissioners must appoint county commissioner redistricting commissions to adopt plans to divide the relevant counties into as many county commissioner districts as there are county commissioners elected by voters of their district (plan). The bill requires these boards of county commissioners to appoint independent county commissioner redistricting commissions (commissions) , modifies the criteria for who may serve on these commissions, allows these boards of county commissioners to remove members from the commission for cause, allows these boards of county commissioners to direct a commission to modify a proposed plan under certain conditions, and requires the these boards of county commissioners to adopt a final plan that was one of the final plans approved by an independent county commissioner redistricting a commission. The bill also removes the role of advisory committees in the process of adopting a plan and divides that role among staff and the independent county commissioner redistricting commissions. The bill explicitly allows any qualified elector of a county to challenge the adoption of a plan by an action in the district court.

Further, the bill requires an independent county commissioner redistricting commission a commission to adopt a numerical measure of county commissioner district competitiveness and to use that measure , and any other measure of competitiveness adopted by the commission, in determining county commissioner districts.

(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.)

Under current law, the public utilities commission (commission) may assess a civil penalty in an amount up to $550 against a transportation network company (TNC) if the TNC had written notice of a TNC driver's violation of certain prohibitions against discriminating against riders and the TNC failed to reasonably address the violation. Additionally, a driver is required to report to the TNC any refusal by the driver to provide services to a rider, and the TNC is required to annually report all such refusals to the commission.

The bill removes the condition that a TNC first have written notice of a driver's violation of the discriminatory prohibitions before a civil penalty may be assessed against the TNC and increases the maximum civil penalty to $5,000. The bill also requires:

• A TNC to provide monthly, rather than annual, reporting to the commission regarding drivers' refusal to provide services;
• A TNC to provide a mechanism to allow a consumer to report a driver's refusal to provide transport to the consumer directly on the TNC's digital platform, which information must be included in the TNC's monthly report; and
• The commission to anonymize the TNCs' monthly reports and make the anonymized reports available to the public.

The commission may assess a civil penalty in an amount up to $5,000 for a TNC's failure to comply with the reporting requirements.

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

Section 1 of the bill requires an employer to ensure the employer's workplace is free from recognized hazards, as interpreted consistent with the federal occupational safety and health administration's interpretation of the general duty clause of the "Occupational Safety and Health Act of 1970" (OSH Act) as of September 1, 2025. Additionally, employers have the general duty to:

• Ensure that each workplace is constructed, equipped, arranged, operated, and conducted as to provide reasonable and adequate protection to the lives, health, and safety of all individuals employed or working in the workplace; and
• Comply with standards for workplace health and safety adopted by rule by the division of labor standards and statistics in the department of labor and employment (division).

The bill authorizes the following actions to address workplace health and safety concerns:

• The attorney general or the division may refer workplace health and safety concerns to relevant state or local authorities;
• The attorney general, the division, a labor organization, or a person aggrieved by a violation of the bill may file a civil action;
• For each violation of the bill or of rules adopted pursuant to the bill, a court may order the person that violates the bill or rules to pay statutory damages to a person aggrieved by the violation; and
• A court may order a person that violates the bill or rules adopted pursuant to the bill to pay a penalty to the attorney general for each violation.

The bill creates the workplace health and safety fund (fund) into which penalties collected pursuant to the bill are credited. The money in the fund may be used by the division for specified purposes.

The bill authorizes the division to adopt rules:

• To replace any requirement of the OSH Act or the "Federal Mine Safety and Health Act of 1977" that is repealed, revoked, or amended in any manner that results in the federal protections of workers' rights or worker safety becoming less stringent;
• To define standards for workplace health and safety if there is no standard in effect under the OSH Act; and
• As necessary to implement the bill.

Sections 2 through 8 make conforming amendments.
(Note: This summary applies to this bill as introduced.)

     

Under current law, off-campus courses offered by institutions of higher education (off-campus courses) are excluded from concurrent enrollment programs, except when the off-campus courses are part of the teacher recruitment education and preparation (TREP) program. The bill allows off-campus courses to be included in concurrent enrollment programs when the off-campus courses meet the requirements for concurrent enrollment programs and the requirements of an accrediting agency recognized under federal law.
(Note: This summary applies to this bill as introduced.)

     The bill authorizes the secretary of state (secretary) to:

• Mark as void or remove from the system an entity filing and adjust the entity's status if an electronic payment for the entity filing fee is reversed or is not completed;
• Suspend or dismiss a complaint if the secretary determines that a relationship exists between the complainant and the person that is the subject of the complaint alleging a fraudulent filing; and
• Mark a business record with a notice that an entity is unauthorized or fraudulent without referring a complaint about the entity to the attorney general if the secretary receives a notice from the attorney general that the entity being listed as the registered agent was created or registered without authorization or for fraudulent purposes.

     The bill prohibits using a fraudulent entity as a registered agent in a business entity filing.

     Current law provides an administrative process for determining if an entity filing is made fraudulently or otherwise violates the law when a complaint is made. When a complaint is filed, the secretary will note on the entity's records a notice of the complaint and investigation. If such a determination is made, the entity filings may be canceled and the filers penalized. The procedures require the attorney general to notify the entity's registered agent. If the entity does not reply within 21 days after the notification, another notice is mailed, and if the entity does not reply to that notice within 21 days, the complaint is deemed to be conceded. The bill:

• Authorizes the attorney general to provide written notice to any other point of contact that the attorney general determines through investigation to be a means to reach the entity, if the address of the registered agent is the same as the address of the complainant;
• Repeals the second 21-day notice period; and
• Authorizes a person that is injured by such a violation to bring an action to dissolve the entity; and
• Authorizes the secretary to the mentioned actions against another entity that also uses the same fraudulent or unauthorized entity.

     Under current law, actions to dissolve an entity must be brought in the district court for the county where the entity's principal office is located; if the entity has no principal office in this state, where the registered agent is located; or, if the entity has no registered agent, in Denver. The bill authorizes the action to be brought in Denver when the dissolution is based on a fraudulent filing.

      To implement the bill, $193,954 is appropriated from the department of state cash fund to the department of state.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

     

The bill limits the number of forcible entry and detainer (eviction) actions that a county court schedules on one business day.

     

The bill prohibits including a minor defendant as a named defendant in an eviction complaint when a parent or adult guardian is also listed as a defendant on the same complaint.

     

The bill prohibits a court from entering judgment without a trial or a hearing when a tenant's answer to an eviction complaint expresses an intent to cure nonpayment.

     

The bill specifies that the following reasons excuse a tenant from filing a timely written answer to an eviction complaint: A hospitalization, a sickness or injury, a reasonable accommodation request for a disability, a lack of proper service, a transportation issue, a complication related to electronic filing that was reasonably outside of the tenant's control, and a court issue that was reasonably outside of the tenant's control.

     

When a tenant in an eviction action asserts that they were affected by one of the specified reasons, the bill requires a court to:

• Relieve a tenant from final judgment, vacate any judgment or writ of restitution that was issued, and provide the tenant with a reasonable amount of time to file an answer;

• Permit additional and amended pleadings; and

• Extend the trial date.

     

The bill repeals appeals bond in eviction cases.

     

The bill extends the time for executing a writ of restitution in an eviction action from 48 hours to 30 days, except in cases involving substantial violations.

     

The bill prohibits the execution of writs in eviction actions during inclement weather.

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

     

Beginning January 1, 2028, the bill requires a person that owns, leases, operates, controls, or supervises a building, structure, facility, or installation that emits or may emit an air pollutant (owner or operator) to make all emissions records that the owner or operator is required by state or federal law to maintain (records) publicly available and accessible on the owner or operator's public website. Except in certain circumstances, the owner or operator is required to update the records following the same schedule as the records are made available to the state or the United States. These requirements apply only to records that are generated on or after December 1, 2027.
(Note: This summary applies to this bill as introduced.)

     

The bill creates the retail theft prevention advisory board (advisory board) in the office of the attorney general (AGO). The advisory board shall develop procedures related to applying for a grant for the retail theft prevention grant program (grant program) created in the bill; review grant applications and award grants; collect and analyze data related to organized felony-level retail theft and gift card fraud trends, losses, prosecutions, and outcomes in Colorado; and develop policy recommendations in coordination with state and federal partners on how to combat felony-level retail theft and gift card fraud.

     

The bill creates the retail theft prevention grant program in the AGO. A state or local law enforcement agency, district attorney's office, multijurisdictional or regional task force, or tribal law enforcement agency may apply for a grant, which may be used to investigate and prosecute organized felony-level retail theft or gift card fraud; develop or invest in technology, data-sharing systems, and analytics tools to analyze felony-level retail theft and gift card fraud metrics; provide training and technical assistance to retailers or law enforcement agencies; and develop prevention and deterrence initiatives specific to felony-level retail theft and gift card fraud.

     

Beginning January 2028, the bill requires the AGO to annually report during its "SMART Act" hearing certain information about the grant program and felony-level retail theft in Colorado.

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

      Section 2 of the bill requires entities that use an artificial intelligence system or algorithm (AI system) for the purpose of conducting utilization review of health-care services, including health insurance carriers, pharmacy benefit managers, private utilization review organizations, behavioral health administrative services organizations, and managed care entities, to ensure that the AI system complies with certain requirements specified in the bill when determining coverage for services. Specifically, the AI system used must:

• Not base its determination solely on group data; and

• Make determinations based on medical or clinical history, the patient's individual clinical circumstances, and other relevant factors specified in the bill, with denial of coverage reviewed by a licensed clinician or physician.

     

The AI system may be used to assist in utilization review, including expedited approvals. A denial or delay of coverage for a service based in whole or in part on medical necessity must be reviewed by a licensed clinician or physician who is competent to evaluate the specific clinical issues.

      Section 3 defines a "mental health companion chatbot", in part, as an AI system that:

• Uses generative artificial intelligence to provide adaptive, personalized, and emotionally resonant responses to sustain a one-on-one relationship with a user;

• Engages in interactive conversations similar to those an individual would have with a licensed mental health professional; and

• Is represented by the AI systems provider as, or that a reasonable person believes to be, capable of providing mental health therapy or of helping to manage or treat mental health conditions.

      Sections 2, 5, 6, and 7:

• Declare that an AI systems provider engages in the unauthorized practice of psychotherapy if the AI system used:

• Represents, states, or indicates, explicitly or implicitly, that the AI system is a human mental health provider or is authorized to engage in the practice of psychotherapy;

• Uses prohibited titles, abbreviations or descriptions of professions, credentials, or services that only a mental health professional authorized to provide psychotherapy in the state (regulated professional) may use;

• Delivers psychotherapy services that would be considered the practice of psychotherapy without oversight by an individual who is a regulated professional; or

• Is a mental health companion chatbot and: Fails to provide clear and conspicuous notice to the user that the AI system is not a human and is not authorized to provide psychotherapy, therapy, or counseling or to manage or treat mental health conditions; fails to disclose that the AI system is artificial intelligence when asked; fails to implement a protocol to address suicidal ideation or self-harm expressed by users, including referring users to a suicide hotline or crisis text line; or sells, shares, or discloses identifiable mental health data or conditions the use of the mental health companion chatbot on a user agreeing to those practices;

• Allow for the use of an AI system to provide general information, support, or education, without representing that the AI system is a regulated professional;

• Exempt from the bill the development, testing, or evaluation of an AI system conducted for the purpose of research by an institutional review board; and

• Prohibit a regulated professional from billing a public or private payer for psychotherapy services that are provided directly to a client and that are conducted by an AI system or for supervision of candidates or professional consultations that are provided by an AI system without human oversight.

      Section 4 requires a regulated professional to disclose to a client the purposes for which the regulated professional uses AI systems or therapeutic or diagnostic devices that include AI systems in their practice and when those AI systems or devices are used, the right of a client to consent to a disclosure of confidential communications, and other disclosures.

      Sections 2 and 7 prohibit a health insurance carrier and a payer of services under the "Colorado Medical Assistance Act" and the "Children's Basic Health Plan Act" from paying for psychotherapy services that are provided directly to a client and that are conducted by an AI system.
(Note: This summary applies to this bill as introduced.)

     

The bill prohibits an entity from requiring an individual to provide a social security number for a background check for a non-employment-based educational opportunity unless the entity also accepts an individual taxpayer identification number in lieu of a social security number, including in clinical educational experiences for health-related academic programs, subject to certain exceptions.

     

The attorney general is authorized to bring a civil action to enforce the provisions of the bill.

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

The bill creates an expanded sales room permit, which authorizes a manufacturer, limited winery, or wholesaler that manufactures beer (producer) to:

• Operate a restaurant at the producer's sales room; or
• Sell or provide alcohol beverages that are not manufactured by the permit holder by the drink for consumption at the sales room if the alcohol beverage is a craft product.

A producer must obtain a separate expanded sales room permit for each location. To obtain an expanded sales room permit, a producer must apply to the state licensing authority. To operate an expanded sales room, the producer must:

• Have sandwiches and light snacks available for consumption on the premises; and
• Not sell at the sales room the authorized alcohol beverages in an amount in excess of 50% of the total sales of alcohol beverages.

The state licensing authority will establish the application fee for an expanded sales room permit.

The bill authorizes a vintner's restaurant licensee to sell and ship wine directly to an individual who has joined a winery club. To create a winery club, the vintner's restaurant licensee must obtain and retain, for as long as the club is active, each member's name, address, and age and a record of how the member's age was verified. To join a winery club, an individual must apply to the vintner's restaurant that created the winery club. To ship wine to an address, a vintner's restaurant licensee must verify the recipient is a member of the club and that the delivery address is the same address on file for the member.

Under current law, a distillery pub licensee may sell its spirits at wholesale in an amount up to 2,700 liters per product per year. The bill raises the limit to 8,100 liters per product per year.

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

Surveillance data is defined in the bill as data that is obtained through observation, inference, or surveillance of consumers or workers and that is related to personal characteristics, behaviors, or biometrics of an individual or group. The bill prohibits discrimination against a consumer or worker through the use of automated decision systems used to engage in:

• Individualized price setting based on surveillance data regarding a consumer; or
• Individualized wage setting based on surveillance data regarding a worker.

An automated decision system is defined in the bill and includes, in part, information derived from any technology, software, program, machine-based system, or computational process that uses artificial intelligence or other data processing techniques to assist, inform, or replace human decision-making.

The bill also specifies activities that are not prohibited as individualized price or wage setting based on surveillance data regarding a consumer or worker.

The attorney general or a district attorney may bring a civil action on behalf of the state against a person that violates the prohibition against individualized price or wage setting based on surveillance data to seek the imposition of civil penalties. In addition, a person aggrieved by a violation of the prohibition specified in the bill may bring a civil action on behalf of themself or a group of similarly situated persons to restrain further violations and to recover damages, costs, and reasonable attorney fees.

A violation of the prohibition against individualized price setting or individualized wage setting is a deceptive trade practice under the "Colorado Consumer Protection Act".

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

The bill adjusts 3 existing tax expenditures.

• Section 2 of the bill limits the alternative minimum tax credit to income tax years commencing prior to January 1, 2026;
• Section 4 requires a corporation, for purposes of determining their state taxable income for state income tax years commencing on or after January 1, 2027, to add to their federal taxable income the amount, if any, that the taxpayer claimed as a deduction on the taxpayer's federal tax return pursuant to the employee remuneration deduction allowed pursuant to section 162 (m) of the internal revenue code; and
• Section 5 limits the period of time that net operating losses generated in income tax years commencing on or after January 1, 2027, can be carried forward from 20 years to 10 years and limits the amount of losses that may be claimed to 70% rather than 80%.

      Section 3 creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 2, 4, and 5.(Note: This summary applies to this bill as introduced.)

     Recent changes to the federal income tax code significantly increased the amount of business-related expenses that may be deducted for federal income tax purposes as follows:

• Expanded the business interest deduction limitation pursuant to section 163 (j) of the internal revenue code (IRC) by adding back depreciation, amortization, and depletion for calculation of adjusted taxable income and determination of the deduction base, resulting in many taxpayers, especially capital intensive businesses, being able to deduct a larger portion of their business interest expense;
• Expanded the bonus depreciation deduction pursuant to section 168 (k) of the IRC by permanently restoring the 100% first-year bonus depreciation deduction for 'qualified property' acquired and placed in service on or after January 20, 2025;
• Created an elective 100% depreciation deduction in section 168 (n) of the IRC for 'qualified production property', which is property largely tied to manufacturing, production, or refining facilities and that would not otherwise qualify for section 168 (k) bonus depreciation; and
• Created a new section 174A of the IRC that allows taxpayers to immediately deduct domestic research and experimental expenditures paid or incurred during the taxable year, rather than requiring such costs to be capitalized and amortized over time.

     Because the state income tax is imposed on federal taxable income, these changes to the definition of federal income also exclude these business-related expenses from state income taxation. The bill reverses these changes to the federal tax code for purposes of the state income tax code and creates a new tax credit using the resulting revenue.

      Sections 2 and 4 of the bill provide, for income tax years commencing on or after January 1, 2027, that individual and corporate state income taxpayers must add the following to their federal taxable income for purposes of applying the state income tax:

• An amount equal to the federal deduction claimed by the taxpayer for business interest pursuant to the limitation in section 163 (j) of the IRC to the extent the amount exceeds the amount the taxpayer would have been allowed to claim before the limitation was changed as described above;
• An amount equal to the federal deduction claimed by the taxpayer for qualified property depreciation pursuant to section 168 (k) of the IRC to the extent the amount claimed exceeds the amount the taxpayer would have been allowed to claim under section 168 (k) prior to the change described above; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal changes;
• An amount equal to the federal deduction claimed by the taxpayer for qualified production property depreciation pursuant to section 168 (n) of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of depreciation the taxpayer would have been allowed to claim for the taxable year with respect to the same property pursuant to any section other than section 168 (k) of the IRC prior to the recent federal change; and
• An amount equal to the federal deduction claimed by the taxpayer for the income tax year for domestic research and experimental expenditures pursuant to section 174A of the IRC; except that, the taxpayer may reduce the amount required to be added back by the amount of the deduction the taxpayer would have been allowed to claim for the taxable year with respect to the same research and experimental expenditures pursuant to section 174 of the IRC prior to the recent federal changes.

      Sections 2 and 4 allow taxpayers who are required to make additions to their federal taxable income pursuant to the new provisions to subtract the amounts of their disallowed federal deductions over time, using time periods that reflect how the property or expense would have been treated prior to the recent changes to the federal tax code.

      Section 3 creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 2 and 4.(Note: This summary applies to this bill as introduced.)

      Section 2 of the bill creates a new tax credit. The new tax credit allows taxpayers to claim a refundable tax credit, in addition to the child tax credit and the family affordability tax credit, in an amount determined by the amount and age of the taxpayer's children and the taxpayer's income. The total amount of the new tax credit is adjusted annually based on legislative council staff projections, such that the total amount of the new tax credit claimed in an income tax year is projected to be the same as the amount of revenue raised in sections 3 and 4.

Beginning January 1, 2027, the bill also repeals the downloaded software sales and use tax exemption so that all software that is available for repeated sale and license qualifies as tangible property and thus is subject to sales and use tax. The bill exempts from sales and use tax downloaded software governed by a negotiable license agreement or developed for use by a particular user.

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

The bill:

• Prohibits a provision in an arbitration agreement that waives a party's ability to participate in a representative action except as preempted by federal law and disallows the waiver of this prohibition;
• Prohibits a provision in an arbitration agreement that requires an employee to an employer and employee contract or a consumer to a merchant and consumer contract to pay fees that substantially exceed the costs required to file a claim in state or federal court, except as preempted by federal law, and disallows the waiver of this prohibition;
• Prohibits an individual from serving as an arbitrator if the individual has a rule, policy, procedure, or demonstrated pattern of conduct that discriminates or prevents, or has the effect of discriminating or preventing, a certain party or type of party from asserting their rights or prevailing in arbitration or that discriminates against an attorney; and
• Requires an employer or merchant to fully comply with requirements of a record of an award, within 30 days after the date of the record of an award, or be liable for additional damages caused by their failure to comply.

Under current law, exemplary damages are prohibited in arbitration proceedings. The bill repeals this prohibition.

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

The bill creates three enterprises (enterprises) in the behavioral health administration; the:

• Beer, cider, and apple wine impact and recovery enterprise;
• Spirits impact and recovery enterprise; and
• Wine impact and recovery enterprise.

The enterprises collect a fee from licensees that are manufacturers and wholesalers that distribute alcohol in Colorado, and use the fee for services described in the bill.

The bill creates an alcohol impact and recovery enterprise board that governs the enterprises.

The bill requires the state auditor to conduct an audit of the enterprise in the 2032-33 state fiscal year and each fourth state fiscal year thereafter.

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

The bill requires the department of labor and employment (CDLE), on or before January 1, 2027, to begin collecting data concerning temperature-related injury or illness or temperature-related emergencies at worksites in the state, including by requiring the division of labor standards and statistics (division) to:

• Develop a platform on CDLE's website where users can provide information about occurrences of temperature-related injury or illness or temperature-related emergencies;
• Obtain from the department of public health and environment (CDPHE) data that CDPHE has collected through its syndromic surveillance program regarding occurrences of heat-related injury or illness or heat-related emergencies; and
• Collect similar data from the division of workers' compensation and the Center for Improving Value in Health Care.

On or before January 1, 2028, the bill requires the division to develop a model temperature-related injury and illness prevention plan (TRIIPP) that thereafter must be made available on CDLE's website.

Employers of workers who are exposed to extreme hot or cold temperatures at worksites are required to develop and submit a TRIIPP to the division on or before September 1, 2028, and the division is required to develop procedures regarding how often employers will be required to submit an updated TRIIPP and how the division will handle review of TRIIPPs.

Lastly, the bill requires CDLE to develop training standards related to temperature safety and ensure that employers are providing proper training to workers who are affected by extreme temperatures.

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

The bill prohibits a transportation network company (TNC) from retaining more than 20% of a consumer fare paid for a driver's completion of a transportation task through the TNC's digital platform. "Consumer fare" is defined in the bill as the amount a consumer pays for a transportation task, excluding tips and pass-throughs such as payments for tolls. A TNC is also not allowed to impose a fee on a TNC driver unless the amount of the fee plus the amount that the TNC retains from a consumer fare does not exceed 20% of the consumer fare.(Note: This summary applies to this bill as introduced.)

The bill adjusts several state tax expenditures as follows:

• Section 2 of the bill prohibits certain local use tax ordinances, resolutions, or proposals from applying to construction and building materials used by a common rail carrier pursuant to a contract with the state, a political subdivision of the state, or a special district allows the contracting government to use the carrier's property or tracks for the provision of public passenger rail service;
• Section 3 , for income tax years commencing on and after January 1, 2027, requires a taxpayer to add to the taxpayer's federal taxable income the excess of any gain excluded from federal gross income pursuant to section 1400Z-2 (a)(1)(A) of the internal revenue code over the gain invested by the taxpayer in a Colorado-qualified opportunity fund in a manner that qualifies for exclusion from federal gross income pursuant to the same section of the internal revenue code;
• Section 4 , for income tax years commencing on and after January 1, 2027, creates an income tax credit for certain individuals who are 65 years old or older in the income tax year, or who are a surviving spouse of that individual, and who were previously eligible to receive a grant for real property tax assistance and heat or fuel expenses assistance;

       

• Section 5 , for income tax years commencing on or after January 1, 2027, allows a combined group to elect to make a water's-edge filing election and describes what should be taken into account in such a filing;
• Section 6 , for income tax years commencing on or after January 1, 2027, repeals the state corporate income tax deduction for wages or salaries paid that are not allowed to be deducted at the federal level pursuant to section 280C of the internal revenue code;
• Section 6 , for income tax years commencing on or after January 1, 2027, also eliminates the ability of corporations to deduct from their income tax liability any amount included in federal taxable income pursuant to sections 951 (a) or 951A (a) of the internal revenue code with respect to a controlled foreign corporation incorporated in a foreign jurisdiction for the purpose of tax avoidance;

       

• Sections 7, 12, and 13 eliminate a potential reduction in the amount available for the innovative motor vehicle tax credit, the heat pump technology and thermal energy network tax credit, and the electric bicycle tax credit, respectively, based on an economic forecast by the office of state planning and budgeting or legislative council staff;
• Section 7 also increases the innovative motor vehicle tax credit from $1,000 to $2,000 for certain vehicles sold or leased during the 2027 income tax year, and from $500 to $1,000 for certain vehicles sold or leased during the 2028 income tax year. Currently, an additional $2,500 in tax credit is allowed for certain vehicles sold or leased on or after January 1, 2024, but prior to January 1, 2029, that have a manufacturer's suggested retail price (MSRP) below $35,000. Section 7 provides that certain vehicles with an MSRP below $40,000 that are sold or leased on or after January 1, 2027, but before January 1, 2029, are eligible for the additional tax credit.
• Section 8 , for income tax years commencing on or after January 1, 2027, modifies the income tax credit for wildfire hazard mitigation expenses by adding the thinning of woody vegetation that is at risk of mountain pine beetle or spruce beetle infestation or that has been killed by mountain pine beetles or spruce beetles to the definition of "wildfire mitigation measures", modifying the amount of the credit available, and allowing the credit to be carried forward for 5 years;
• Section 9 , for income tax years commencing on or after January 1, 2027, expands the income tax credit for the purchase of small food business recovery grant program equipment to be available for additional food distributors and producers, adjusts the amount of the tax credit that may be offered and claimed for the purchase of small food business recovery grant program equipment or participation in the supplemental food assistance benefit program, and dictates the order in which the department of agriculture shall award these tax credits;
• Sections 10 and 16 extend the electric powered lawn equipment tax credit until January 1, 2030, and allow a retailer to receive quarterly advance payments of the credit;
• Section 11 , for income tax years commencing on or after January 1, 2027, allows an entity not subject to income tax to be eligible for an income tax credit for developing a qualified industrial facility, allows a taxpayer to claim the credit for installing equipment used for utilization of biomethane, and requires the Colorado energy office (CEO) to review applications for the credit within 120, rather than 90, days;

       

• Section 11 also creates a new tax credit for geothermal energy projects for income tax years commencing on or after January 1, 2027. The amount of the credit cannot exceed $5 million per taxpayer aggregated across all income tax years for which the credit may be claimed. The total amount of credits cannot exceed $35 million across all income tax years commencing on or after January 1, 2027, but before January 1, 2033.
• Section 14 repeals the sustainable aviation fuel (SAF) production facility tax credit, effective January 1, 2027;
• Section 15 establishes the sustainable aviation fuel purchase income tax credit for income tax years beginning on or after January 1, 2027, and before December 31, 2032. The amount of the credit is initially $1.50, increased by $.01 for each whole percentage of carbon intensity reduction in excess of 50%, per gallon of SAF purchased in the state by the taxpayer, and the CEO may adjust that amount annually. The total amount of credits issued cannot exceed $3 million per tax year. Taxpayers must apply to the CEO for a tax credit certificate and CEO verifies eligibility and reports approved credits to the department of revenue. The credit is refundable but may not be carried forward.
• Section 17 repeals the precious metal and bullion coins sales and use tax exemption, effective January 1, 2027;
• Section 18 , for tax periods commencing on or after July 1, 2027, exempts from tax the storage, use, or consumption of construction and building materials by or on behalf of a common carrier by rail operating in interstate or foreign commerce when the storage, use, or consumption of the construction and building materials is pursuant to a contract with the state, a political subdivision of the state, or a special district that allows the contracting government to use the railroad's property or tracks for public passenger rail service;

       

• Section 19 reinstates the sales and use tax exemption for wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles, which would otherwise expire on June 30, 2026, for a period beginning on July 1, 2027, and ending June 30, 2032;
• Section 20 repeals the sales and use tax exemption for property used in space flight, effective January 1, 2027;
• Sections 21 and 22 change from 2% to 1% the allowance to cover losses in transit and in unloading gasoline or special fuel and repeals the 0.5% allowance for the costs of collecting the gasoline or special fuel excise tax and for uncollectible bad debts for tax periods beginning on or after January 1, 2027;
• Section 23 repeals the 3% deduction for collecting and remitting the tax on the inventory of cigarette wholesalers for tax periods beginning on or after January 1, 2027;
• Section 24 repeals the 0.4% discount on the face value of tax stamps affixed to packages containing cigarettes for tax periods beginning on or after January 1, 2027;
• Section 26 repeals the 1.6% discount for expenses in the collection and remittance of the tax on the sale, use, consumption, handling, and distribution of tobacco for tax periods beginning on or after January 1, 2027;
• Section 27 repeals the 1.1% discount for expenses in the collection and remittance of the nicotine product distributors tax for tax periods beginning on or after January 1, 2027;
• Section 28 allows an income tax credit to a taxpayer who places a new renewable energy investment in service on or after January 1, 2027, and provides a 14-year carryover of any amount of the credit not used to offset the income taxes otherwise due;
• Section 28 also eliminates the enterprise zone commercial vehicle tax credit for tax periods beginning on or after January 1, 2027;
• Section 29 provides that on or after January 1, 2027, a taxpayer with more than 50 employees during an income tax year is ineligible for the new enterprise zone business employee tax credit in that same income tax year;
• Section 30 requires, beginning January 1, 2027, a taxpayer to make at least $150,000 in expenditures in research and experimental activities to be eligible for the enterprise zone research and experimental activities tax credit;
• Section 31 modifies the enterprise zone vacant building rehabilitation income tax credit so that the credit only applies to buildings that have been unoccupied for 183 days preceding when the rehabilitation is placed in service and is available in an amount equal to 25% of the aggregate qualified expenditures per building or $200,000 per building, whichever is less;

       

• Section 32, beginning January 1, 2027, ends the availability of grants for real property tax assistance and heat or fuel expenses assistance; and

       

• Sections 33 through 39 make conforming amendments for the changes made in sections 4 and 32.(Note: This summary applies to this bill as introduced.)

The bill is a referred measure that will, if approved by the voters of the state at the 2026 general election, increase the excise tax on liquor by:

• $0.0733 per gallon, or the same per unit volume tax applied to metric measure, on all malt liquors and hard cider;
• $0.08 per liter on all vinous liquors except hard cider; and
• $0.6026 per liter on all spirituous liquors.

This excise tax must be collected on the respective beverages not otherwise exempt from the tax, sold, offered for sale, or used in the state. The bill, if approved by the voters of the state at the 2026 general election, would also increase the state retail marijuana sales and excise taxes each by 0.42 percentage points.

The bill requires the treasurer to transfer an amount equal to the tax revenue raised as a result of the bill to the hospital support account that is created in the capital construction fund. The department of human services may expend money from the hospital support account in the following priority order:

• First, to fund the construction of the Colorado mental health institute at Aurora created in section 2 of the bill (institute);
• Second, to fund the operational expenses associated with the institute; and
• Third, to fund the operational expenses associated with long-term civil commitment facilities in Mesa County.

      Section 2 creates the institute, the construction, operation, and maintenance of which is funded by money in the hospital support account. The institute is a state institution for the treatment of persons with mental health, behavioral health, or substance use disorders. The institute operates under the control and supervision of the department of human services (department). The head of the administrative division overseeing the institute is permitted to appoint or employ necessary administrators, physicians, nurses, attendants, and other personnel required for the proper conduct of the institute. The administrative division head is permitted to contract with the board of regents of the University of Colorado health sciences center or other state-supported institutions of higher education to provide necessary medical services. Section 2 establishes criteria for access to inpatient civil beds at the institute.(Note: This summary applies to this bill as introduced.)

The bill creates the postsecondary talent development system transition advisory committee (transition committee) to integrate oversight of higher education and workforce development programs (transition plan). The transition committee shall begin meeting by July 1, 2026, and shall submit the transition plan to the joint budget committee by November 1, 2026. The transition plan must include recommendations about the structure of the department of higher education (department), including a recommendation to rename the department, and recommendations about transitioning various offices, agencies, programs, and functions to the department or other state agencies.

Effective July 1, 2028, the executive director of the Colorado commission on higher education is renamed the executive director of the department (executive director). The governor appoints, with the consent of the senate, the executive director.

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

      Currently, the governing body of a home rule county or a municipality may not sell or dispose of a county or municipal public building or real property held for government purposes if the sale or disposition is for the development of affordable housing. The bill allows a governing body to sell and dispose of such property if the sale and disposition is to provide property to be used for the development of affordable housing or housing identified in a housing needs assessment conducted pursuant to statute. A municipality is also authorized to enter into a long-term rental or lease agreement for the development of affordable housing.

Currently, the voters in a proposed multijurisdictional housing authority may approve the establishment of the authority only at a general election or any election to be held on the first Tuesday in November of an odd-numbered year. The bill allows for the approval at a biennial local election. The contract establishing the authority may be conditioned upon voter approval. The question of establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation required by statute.

Currently, a board of county commissioners (board) may not appropriate general fund money from ad valorem taxes for multijurisdictional housing authorities or other housing authorities established in statute (housing authorities). The bill allows a board to use revenue generated by ad valorem taxes that is in the county's general fund or in other specified county funds for housing authorities. In addition, the bill allows a board to use county general fund money from ad valorem taxes or money from other county funds for workforce housing.

Currently, a middle-income housing tax credit (credit) may be transferred from a governmental entity or quasi-governmental entity to a qualified taxpayer. A qualified taxpayer must own an interest in a qualified project to claim the credit. The bill entitles an individual, person, firm, corporation, or other entity subject to income tax and transferred a credit by a governmental entity or quasi-governmental entity (transferee) to claim the credit without owning an interest in a qualified project.

The bill provides that a credit allocated to a governmental or quasi-governmental entity or transferee thereof is subject to recapture if, as of the last day of any taxable year occurring during a compliance period, the qualified basis of the governmental or quasi-governmental entity is less than the amount of the qualified basis with respect to such entity as of the last day of the prior taxable year. A transferee whose credit is subject to recapture must increase their income tax liability as provided in statute in the same manner and to the same extent as a partner, shareholder, member, or other qualified taxpayer of an owner allocated a credit must increase their tax liability pursuant to statute.

Currently, 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 (construction) owned and used by the state in the state's governmental capacity only. The bill provides that "governmental capacity" includes the construction of workforce housing projects undertaken by counties.

(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.)

Charitable organizations are exempt from state sales and use tax. Under current law, the definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The bill requires the department to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

     The act broadens the definition of 'ranch' for purposes of property taxation to mean a parcel of land that is predominantly used for grazing livestock for the primary purpose of obtaining a monetary profit. A ranch must operate through a pasture-based operation, which is newly defined as a method of livestock management where pasture-grazed livestock have regular access to open pasture and derive a majority of their diet through grazing.

     The act also broadens the definition of 'farm' for purposes of property taxation to mirror the predominant use language in the definition of 'ranch'. With this change, a farm means a parcel of land that is predominantly used to produce agricultural products that originate from the land's productivity for the primary purpose of obtaining a monetary profit.
(Note: This summary applies to this bill as enacted.)

Current law establishes a statewide integrated system of early childhood councils (councils) to improve and sustain the availability, accessibility, capacity, and quality of early childhood services. The bill expands the powers, functions, and responsibilities of a council in implementing a comprehensive system of early childhood and family support programs and services (programs and services) within the council's community.

Current law establishes local coordinating organizations (LCOs) to increase access to, coordinate, and allocate funding for programs and services through work with the families, program and service providers, and local governments in a community and with the department of early childhood (department). Effective July 1, 2026, the bill repeals provisions authorizing the creation and operation of LCOs and transfers the LCO rights, powers, duties, functions, and obligations concerning supporting access to and delivery of programs and services to the councils (transfer). If the transfer requires the consolidation, reassignment, or material modification of the duties of a council or LCO, the department may authorize a one-time extension of the transition period for up to 3 years.

Current law requires a council to develop a community strategic plan based upon an assessment of the early childhood needs in the council's designated service area ( community strategic plan). The bill requires a community strategic plan to address specified issues, including:

• Assisting families in applying for programs and services;
• Coordinating outreach efforts with other councils, county departments of human or social services, school districts, local and regional service providers, and tribal agencies;
• Recruiting and coordinating providers to form a mixed delivery system that promotes family choice; and
• Supporting increased recruitment and retention of individuals in the early care and education workforce.

The bill requires a council, in partnership with the department, to create, review, and revise a scope of work that reflects the community strategic plan and accurately represents the programs and services within the community, meets families' needs, and aligns with available appropriations and the department's statewide strategic planning process. Associated accountability metrics must also be reviewed and revised to align with the scope of work. The bill specifies a council's new obligations regarding monitoring and working to increase the availability of high-quality programs and services, supporting access to early childhood workforce training and other recruitment and retention efforts, data sharing agreements, integrated outreach for holistic family services, and auditing.

The bill establishes requirements for an agreement that sets forth the respective duties of a council and the department in implementing a community strategic plan (agreement). The bill specifies the process for review and approval of and revisions to a scope of work or strategic plan and identifies the department's responsibilities for the coordinated distribution of public funding for programs and services; council training and technical assistance; dissemination of information about successful council strategies and innovations; and standards for communication, resolution of disputes, and contracting protocols. The bill modifies the process for the department to approve or facilitate a waiver of the rules for the implementation of council projects.

The bill requires the department to implement an annual performance review process for each council and solicit community feedback about a council's performance at intervals ranging from 3 to 5 years. If the department determines that a council is not meeting the requirements of the scope of work and accountability metrics contained in the agreement, the department may require the council to implement a performance improvement plan. If a council fails to make substantial progress toward addressing the issues raised in the performance improvement plan, the department may terminate the council's agreement.

The bill makes substantive and technical conforming amendments to address the reallocation of responsibilities and functions from LCOs to councils, including administrative and funding provisions related to the Colorado child care assistance program and the Colorado universal preschool program.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

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

The bill requires the department of early childhood (department) to make reasonable efforts to expand and standardize the use of a digital data platform as a centralized digital file system for certain child care provider information (digital provider file system). The digital provider file system must integrate the professional development information system currently administered by the department and must house records related to staff background checks and child care provider policy documents, consistent with applicable privacy protections.

Current law permits the department to authorize or contract with a third party to investigate and inspect a facility applying for certain types of child care licenses. The bill requires the department, on or before July 1, 2026, to begin phasing out its reliance on third parties where feasible and to prioritize the use of department personnel to conduct the investigations and inspections instead. The department shall establish standardized training, protocols, and supervision for department personnel and authorized or contracted third parties.

The bill permits the department to grant a provisional license for up to 9 months to a child care facility that has satisfied all state-level licensing standards pending resolution of a delay or dispute with a statutory or home rule city, town, city and county, or county where the facility is situated (local governing authority) that prevents compliance with applicable zoning and land use development regulations. A local governing authority that imposes requirements related to the inspection, permitting, licensing, or approval of a child care center or family child care home beyond the state-level licensing standards (local approval process) shall prioritize provisionally licensed child care facilities so that the local approval process concludes within 9 months, and limit, or, in certain cases, provide exemptions from, associated fees.

The bill creates the child care licensure and quality task force (task force) to study and report on recommendations for a streamlined and easy-to-use child care licensure and quality system in the state (study). The task force shall report on its findings and recommendations before January 1, 2027, to the education committees of the house of representatives and the senate, the governor, and the department. The performance of the study is dependent upon the task force's receipt of sufficient gifts, grants, and donations.

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

Section 1 of the bill amends and relocates the current requirements for notification to the attorney general regarding certain mergers, acquisitions, or transfers of securities or assets. Current law prohibits the attorney general from charging a party to a merger a fee connected with filing of the merger or a fee for providing additional information regarding the merger. The bill allows the attorney general to charge each filing party a reasonable fee, not to exceed $5,000. Section 1 also requires that the parties to a merger, acquisition, or contracting affiliation of one or more health-care entities (material change transaction) comply with specified notice requirements at least 60 days before the closing of the material change transaction. If the material change transaction requires the filing of a premerger notification with the federal trade commission or the United States department of justice pursuant to the federal "Hart-Scott-Rodino Antitrust Improvements Act of 1976", the parties shall also submit notice to the attorney general. If the terms of the material change transaction are altered following the submission of the written notice to the attorney general, the parties must provide notice to the attorney general of the alteration.

The attorney general may deem information and materials provided in compliance with the notice requirements as public records subject to disclosure under the "Colorado Open Records Act".

Section 1 also prohibits a material change transaction if the material change transaction may substantially lessen competition or tend to create a monopoly or may harm consumer welfare. A party to a material change transaction shall not close the material change transaction until specified conditions are met. Sections 3 through 9 amend the current requirements for transactions that involve licensed hospitals and are subject to notice requirements to the attorney general (covered transactions) by:

• Including in the definition of a "covered transaction" a transaction that would result in the sale, transfer, lease, exchange, or other disposition of the management, control, or operations of a hospital;
• Requiring parties to a covered transaction to include, in the notice to the attorney general of the transaction, a statement describing the charitable missions of each nonprofit entity entering into the covered transaction and the services provided by each nonprofit entity in furtherance of the nonprofit entity's charitable purposes and charitable missions;
• Specifying that if a covered transaction will not result in a material change in the charitable purposes, charitable missions, or services provided in furtherance of the charitable purposes or missions of a nonprofit entity entering into the covered transaction, and will not result in a termination of the attorney general's jurisdiction over the charitable assets due to a transfer of a material amount of those assets outside of the state of Colorado, the parties may proceed with the covered transaction without additional review by the attorney general. The attorney general may perform specified actions to review, and use specified criteria to determine, whether the covered transaction will result in a material change.
• Authorizing the attorney general to exercise their common law authority to assess and review or challenge a covered transaction that will result in a material change in the charitable purposes, charitable missions, or services provided in furtherance of the charitable purposes or missions of a nonprofit entity entering into the covered transaction or will result in a termination of the attorney general's jurisdiction over the charitable assets due to a transfer of a material amount of those assets outside of the state of Colorado;
• Adding specified information to the notice requirements for covered transactions in which the parties involved in the transaction are all for-profit entities; and
• Creating notice requirements for and attorney general review of covered transactions involving a for-profit hospital and a nonprofit entity.

Section 10 requires that, if certain health-care providers refer a patient to an entity for health-care services and the provider, or an immediate family member of the provider, has a financial relationship with the entity, the provider shall disclose the nature of the financial relationship to the patient at the time of the referral. The attorney general is required to study the effect of these provisions and the impact the provisions have on consumer knowledge and costs and submit a report on the findings of the study. Sections 11 through 30 make conforming amendments.
(Note: This summary applies to this bill as introduced.)

The bill adds individuals and homeowners' associations as eligible recipients of assistance from the natural disaster mitigation enterprise fund. The bill also provides that natural disaster mitigation includes installation of "impact-resistant roofing materials" and other "property-specific mitigation action" and provides definitions of the same.

Additionally, the bill creates an income tax deduction for contributions to a catastrophe savings account (CSA), which is a savings account that a homeowner may use to cover the amount of insurance deductibles for claims stemming from hail, wildfire, or a catastrophic wind event, uninsured losses related to the same, and property-specific mitigation actions. The bill also exempts interest earned by CSAs from income tax.
(Note: This summary applies to this bill as introduced.)

The bill prohibits a person from selling, distributing, applying, or using certain types of rodenticide and rodent glue traps in the state except as authorized for restricted and limited use in a public health emergency and in accordance with certain use requirements and time periods.

A person conducting professional rodent control services in the state is required to prioritize integrated pest management strategies, which involve implementing a combination of nonchemical rodent control measures.

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

On and after January 1, 2029, the bill prohibits a person from selling, offering for sale, or otherwise distributing in the state field crop seeds coated or treated with systemic insecticide (coated or treated seeds), which is an insecticide designed to be absorbed by plants, unless the buyer presents at the point of sale a certificate authorizing the purchase of such seeds from a seed dealer and the use of such seeds on agricultural property.

A person may apply to the commissioner of agriculture (commissioner) for approval to serve as a third-party verifier (approved third-party verifier) to determine whether a specified use of coated or treated seeds is necessary and appropriate. On and after January 1, 2029, a person that seeks to apply such coated or treated seeds on agricultural property must work with an approved third-party verifier to determine if such use is necessary and appropriate.

The approved third-party verifier shall conduct a pest risk assessment and prepare a report on the assessment. If the approved third-party verifier determines that the use of coated or treated seeds is necessary and appropriate on the agricultural property, they may issue a certificate authorizing the use of coated or treated seeds on the agricultural property for a period up to one year.

The commissioner shall adopt rules to implement a program ensuring that coated or treated seeds are used on agricultural property only when needed and expected to be effective and may enforce against an approved third-party verifier's or seed dealer's noncompliance with the requirements of the bill, including by suspending or revoking approval of the third-party verifier or the seed dealer's license or by assessing a fine in an amount not to exceed $50,000 per violation. Approved third-party verifiers and seed dealers must annually report to the commissioner, and the commissioner must include a summary of the reports and the implementation of the bill in the commissioner's annual "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act" presentation to the general assembly.

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

The bill expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado.

Currently, to be eligible for certification as a CPA in Colorado, an individual must complete a certain combination of education, work experience, and testing requirements. The existing combination prescribed by statute requires applicants for certification to meet each of the following criteria:

• Obtain a baccalaureate or higher degree;
• Complete at least 150 semester hours of college education approved by the Colorado state board of accountancy (board);
• Complete a board-approved course in professional ethics;
• Obtain one year of relevant experience, as determined by the board by rule; and
• Pass a written exam.

The bill changes these requirements with the overall effect of expanding the ways in which individuals may become eligible for CPA licensure.

      Section 1 of the bill creates new combinations of education and experience that may satisfy the requirements for CPA certification. The bill creates 3 pathways to certification that will be available for applicants beginning on January 1, 2027. The 3 pathways created by the bill are:

• Obtaining a baccalaureate degree, completing 2 years of work experience, completing a professional ethics course, and passing the CPA exam;
• Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of work experience, completing a professional ethics course, and passing the CPA exam; and
• Obtaining a post-baccalaureate degree, completing one year of work experience, completing a professional ethics course, and passing the CPA exam.

The work experience required for each pathway must continue to meet the requirements set by the board by rule. The bill also preserves the requirement for an actively certified CPA who meets board requirements to verify an applicant's work experience. In addition, section 1 clarifies that work experience, in order to count toward satisfying an applicant's work experience requirements, must include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification.

      Section 2 clarifies an applicant's eligibility to sit for a CPA examination and conforms those eligibility requirements with the pathways to certification created by the bill. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways to obtain a CPA certificate.

      Section 3 contains a conforming amendment.

      Section 4 establishes that interstate practice privileges for individual CPAs are no longer determined according to board rules. Rather, section 4 codifies that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States has all the same practice privileges of Colorado certificate holders without needing to obtain a Colorado certificate if the individual was required, at their initial licensure or certification in the other state or jurisdiction of the United States, to pass the uniform CPA examination and obtain a baccalaureate degree from an accredited college or university. The bill also continues the practice privileges of individual CPAs licensed or certified in good standing in another state or jurisdiction of the United States who held practice privileges in Colorado as of December 31, 2024. Finally, section 4 specifies that the board may not require a notice, fee, or other submission as a condition of exercising such practice privileges.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

     

The bill modifies statutes relating to state institutions of higher education (institutions) in the following areas: Fiscal impact information for legislative measures, definitions related to electric and plumbing work, data policies and coordination, capital construction review processes, and bond requirements and procedures for the university of Colorado.

      Fiscal impact information. The bill requires that, within 3 days of an institution or its governing board submitting information on the fiscal impact of a legislative measure to the department of higher education (department) to assist the department in responding to a request from the staff of the legislative council (LCS), the department share with the submitting institution or its governing board the department's official response to the LCS regarding the fiscal impact of the legislative measure.

      Definitions. The bill modifies definitions in statutes relating to performing electric and plumbing work on the campuses of the university of Colorado and the Colorado state university to remove existing restrictions so that the university of Colorado can perform work on any building on the campus that the university owns or leases.

      Data policies and coordination. The bill requires the department to create a data advisory group no later than July 1, 2026. The data advisory group is made up of representatives from the department and the institutions. The data advisory group must meet quarterly beginning no later than September 30, 2026, and is charged with developing policies and procedures for the collection, storage, and use of data from institutions. The bill adds one member of the data advisory group selected by the Colorado commission on higher education (commission) to the advisory committee to the commission and adds the data advisory group to the list of entities the commission is required to work with to collect data necessary to develop and implement the commission's master plan. The bill also requires the department, in collaboration with the governing boards and institutions that report student data to the commission and the department, to provide access, upon request of a governing board or institution, to de-identified statewide institutional and student data.

      Capital construction. The bill increases the dollar-amount threshold from $2 million to $5 million for exceptions from the requirements for program and physical planning, exceptions from commission approval and capital development committee (CDC) and joint budget committee (JBC) review of capital construction projects funded from certain sources, and exceptions from commission approval of capital construction projects funded from cash funds. The bill also exempts from the review and approval of the commission, the CDC, and the JBC any capital construction or capital renewal project funded solely from cash funds held by an institution that are not derived from student fees, so long as the institution has not participated in the higher education revenue bond intercept program for at least the preceding 5 years.

      Bond requirements and procedures. The bill modifies certain bond requirements and procedures specific to the university of Colorado to align with current practice.
(Note: This summary applies to this bill as introduced.)

     

The bill creates the cradle to career grant program (grant program) in the state department of human services (state department) to provide grants that promote coordinated community-based supports and services that open opportunities for economic mobility from poverty. The grant program must connect children and youth with high-quality educational and extracurricular programming and families with key health and social services in order to improve prenatal and early childhood outcomes, student achievement, and workforce readiness. A local government, local education provider, state institution of higher education, Indian tribe or tribal organization, or community-based nonprofit or not-for-profit organization (eligible entity) is eligible for a grant award.

     

The bill creates an advisory board to approve the state department's potential grant recipients and to collaborate with the state department to develop grant program guidelines and criteria for awarding grants.

     

To receive a grant, an eligible entity must submit an application that includes an economic mobility needs assessment and a comprehensive proposal to address the needs within its designated service area. The application must identify community partners as prospective subcontractors. Each grant recipient must annually report to the state department on a set of performance indicators assessing the economic mobility outcomes and impacts associated with the grant award. The state department must make a related report to the general assembly each year.

     

The state department may seek, accept, and expend gifts, grants, and donations for grant-program-related purposes. The state department is not required to implement the grant program until sufficient money is available to adequately fund grant program operations. The general assembly shall not appropriate general fund dollars for grant program operations in its first year. General fund appropriations for grant program operations in subsequent years are limited to 50% of the gifts, grants, and donations that the program received in the prior calendar year.

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

     

The bill increases overtime protections for agricultural employees by requiring that agricultural employees be paid at an overtime rate for any work performed in excess of:

• 40 hours per workweek;

• 12 hours per workday; or

• 12 consecutive hours.
  (Note: This summary applies to this bill as introduced.)

The bill prohibits the state, a county, a municipality, a city and county, a district, or other political subdivision of the state (governmental entity) from issuing or renewing a building permit, construction permit, or contractor's license unless the applicant has first filed with the governmental entity's licensing authority or permitting agency a signed declaration verifying that the applicant, the general contractor, and every subcontractor at any tier either maintains valid workers' compensation insurance coverage or has rejected such coverage. An applicant shall provide proof of the workers' compensation insurance coverage or proof of rejection of coverage through filing specified documents.

Prior to commencing any work under a building or construction permit, a general contractor or permit holder shall ensure that every subcontractor at any tier and any person performing work under the permit has provided proof of workers' compensation insurance coverage or proof of rejection of coverage.

If at any time the governmental entity's licensing authority or permitting agency finds that a violation of the bill has occurred, the governmental entity's licensing authority or permitting agency shall revoke or suspend any building permit, construction permit, or contractor's license issued to that contractor.

The director of the division of workers' compensation is authorized to adopt rules to implement the bill, including procedures for electronic verification of coverage, reporting requirements, and coordination with licensing authorities and permitting agencies.

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

The bill creates certain requirements for large-load data centers, which are defined in the bill as:

• A new data center that has a peak load of more than 30 megawatts or multiple new data centers with a collective peak load of more than 60 megawatts; or
• An existing data center that adds a peak load of more than 30 megawatts or multiple existing data centers that add a collective peak load of more than 60 megawatts.

No later than June 30, 2030, the public utilities commission (commission) is required to make a determination on whether 100% hourly matching by large-load data centers is technically and economically feasible. If the commission determines that 100% hourly matching is not technically and economically feasible, the commission must make a determination of the highest percentage of hourly matching by large-load data centers that is technically and economically feasible (hourly matching requirement), which percentage the commission must update on a regular basis.

Beginning January 1, 2031, an operator of a large-load data center (operator) must generate, purchase, or otherwise acquire a quantity of electricity generated from renewable resources necessary to meet 100% of the operator's large-load data center's total annual electricity consumption. An operator must also achieve the hourly matching requirement. An operator must comply with these requirements through a tariff, contract, or program entered into with a utility, one or more power purchase agreements entered into with an independent power producer, or a self-supply of electricity.

An operator must enter into contracts of at least 15 years with a utility to pay for certain infrastructure and resource costs. An operator must also contribute to utility demand-side management programs and comply with certain operational water management and on-site backup generation requirements.

No later than June 30, 2028, and no later than each June 30 thereafter, an operator must report to the department of public health and environment certain information about the large-load data center, including information about the large-load data center's annual electricity and water consumption. The department of public health and environment must compile the information reported and provide a report to the general assembly and commission and make the report publicly available on the department's website.

A utility is prohibited from interconnecting or supplying electricity to a large-load data center unless:

• The operator has either provided an up-front payment or entered into a contract of at least 15 years with the utility, which up-front payment or contract must require the operator to pay for certain infrastructure and resource costs;
• On or after January 1, 2031, the utility has verified that the operator is in compliance with the hourly matching requirement; and
• The utility determines and ensures that the addition of the large-load data center to the utility's system does not negatively affect the utility's ability to provide reliable service to customers or meet applicable clean energy targets or increase the utility's greenhouse gas emissions.

A utility is prohibited from offering economic development rates to large-load data centers and is required to develop and offer demand response programs or flexible connection tariffs to the utility's customers that are operators. A utility is required to solicit and accept voluntary financial contributions from operators to certain utility programs, which contributions must supplement, rather than substitute, the utility's funding of those programs. A utility that is rate-regulated by the commission with customers that are operators is required to describe efforts to comply with the bill in the utility's annual report filed with the commission.

On or before June 30, 2027, the department of local affairs must publish model codes for the development of large-load data centers, which model codes must consider certain best practices. In developing the model codes, the department of local affairs must conduct a robust stakeholder and engagement process and evaluate, update, and review the model codes every 5 years.

With its development permit application for a large-load data center, the person responsible for the initial development of a large-load data center (developer) must submit a site assessment to the local government reviewing the application. A site assessment must include certain components.

If the siting of a large-load data center is proposed in a disproportionately impacted community or if an operator of an existing data center in a disproportionately impacted community plans to expand the data center's peak load such that the data center will become a large-load data center, the developer or operator must undergo a cumulative impacts analysis before the development or expansion begins. The developer or operator is required to contract with a third-party contractor selected by the department of public health and environment to perform the cumulative impacts analysis.

In reviewing a development permit application for a large-load data center that is in a disproportionately impacted community or is proposed to be in a disproportionately impacted community, the applicable local government is required to consider the applicant's cumulative impacts analysis and whether the mitigation strategies described by the applicant are sufficient to avoid any negative impacts identified in the cumulative impacts analysis. Prior to applying for a development permit that is in a disproportionately impacted community or is proposed to be in a disproportionately impacted community, a developer or operator must comply with certain public hearing, notice, and community outreach requirements.

If the siting of a large-load data center is proposed in a disproportionately impacted community or if an operator of an existing data center in a disproportionately impacted community plans to expand the data center's peak load such that the data center will become a large-load data center, the developer or operator must enter into a community benefit agreement with the disproportionately impacted community before the development or expansion begins. The developer is required to consult with the applicable local government and certain coalition groups and consider certain topics during community benefit agreement negotiations.

An operator is required to comply with certain labor standards.

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

Under current law, a court is required to release a person on a personal recognizance bond if the person was charged with an offense for a violation with a maximum penalty that does not exceed 6 months' imprisonment and the court cannot require the person to give security of any kind for their appearance for trial other than their personal recognizance, unless certain conditions exist. The bill clarifies that these provisions apply in both state and municipal courts. The bill adds to the conditions for which a person may be required to give security that the defendant previously failed to appear in court 2 or more times in the present case.

Existing law prohibits a court from imposing a monetary condition of release for a defendant charged with a traffic offense, petty offense, or comparable municipal offense, or a municipal offense for which there is no comparable state misdemeanor offense, with specified exceptions. The bill adds exceptions for:

• A petty offense for theft, criminal mischief, or arson, or a comparable municipal offense, or a municipal offense involving threats of violence, injury, or property damage, if the defendant has previously failed to appear in court 2 or more times in the present case; and
• Any other petty offense, traffic offense, or a comparable municipal offense, or a municipal offense for which there is no comparable state offense, if the defendant has previously failed to appear for a court proceeding 2 or more times in the present case and has another pending charge for the same offense in the same jurisdiction.

The bill states that if a defendant's counsel is present at a court proceeding as required by a court and the defendant is not present, with the exceptions of trial, arraignment, contested hearings, and hearings in which a witness or victim is testifying before the court, the defendant's absence may not be considered a failure to appear. The bill applies the exceptions involving previous instances of a defendant's failure to appear for a municipal court proceeding only when, prior to issuing a warrant for the arrest of the defendant for the previous failure to appear, the court conducted a search to determine whether the defendant was being held in a correctional facility or county jail, and at the time of the previous failure to appear, the court had certain processes in place governing failures to appear.

The bill requires municipal courts to not consider a person's absence from a place and time specified in a summons or summons and complaint as a failure to appear if the person's counsel is present on their behalf.

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

      Sections 1, 2, and 3 of the bill give municipalities the authority, upon voter approval, to levy a lodging tax up to the same rate and for the same purposes allowed to counties to be collected, administered, and enforced by the state. The bill prohibits, commencing on and after January 1, 2027, any municipal tax on lodging or on the business of providing lodging that is not a municipal lodging tax adopted in accordance with the requirements of section 3. An existing municipal tax on lodging or on the business of providing lodging adopted on or before December 31, 2026, is allowed to continue under the bill. However, there can be no tax rate increase, expansion of tax base, or material change in uses of the tax revenue absent adoption of a municipal lodging tax that is in accordance with the requirements of section 3.

      Section 4 clarifies that, notwithstanding any provision of law to the contrary, in any case in which the income approach is used to determine the actual value of any lodging property, the assessor shall include "net rental income" and "resort fee income", each income amount capitalized to value at a rate typical within the relevant market in the actual value of the lodging property. "Net rental income" means the net operating income generated from payments made in connection with the rental of the lodging property, including any unit within or connected to the lodging property, whether or not the unit is individually and separately owned, after the deduction of expenses typical in the relevant market and excluding any rents remitted to a unit owner for use of the owner's unit. "Resort fee income" means the net income generated from the collection of any fee or charge, however denominated, by the property, that is retained by the property but does not include any fee or charge amounts that the property remits to any county, city, city and county, special district, or other local government.

      Sections 5 and 6 extend the portable qualified-senior primary residence benefit created for property tax years 2025 and 2026 to future property tax years.

      Section 7 changes the state property tax exemption for business personal property, commencing on and after January 1, 2027, by setting the exemption threshold for such property at $60,000, without an adjustment for inflation, and by eliminating the reimbursement provision for property tax losses due to the exemption.

      Sections 8 and 9 subject the municipal lodging tax authorized by section 3 to the department of revenue's administrative scope and mandatory electronic filing and payment requirements.(Note: This summary applies to this bill as introduced.)

The bill requires a person seeking certification or recertification from the peace officers standards and training board to undergo training on various missing person alerts active within the state. The department of public safety is required to create a missing person alert training program for persons seeking certification or recertification of their peace officer status.

The bill allows a state institution of higher education (institution) to conduct a preliminary wellness assessment for no longer than 6 hours if a student is reported missing. If the student is not found within the 6-hour period, the institution does not conduct a preliminary wellness assessment, or if there is evidence of a credible risk to the student's safety, the institution shall notify the institution's police department, or the nearest law enforcement agency if the institution does not have its own police department, of the missing student.

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

The bill requires an agricultural employer to pay an agricultural employee overtime pay for time worked in excess of 60 hours in a workweek.

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

With regard to the family and medical leave insurance (FAMLI) program, the bill:

• Defines a neonatal intensive care unit (NICU) for the duration extension that applies to a covered individual who has a child receiving care in a NICU; and
• Extends the duration of paid FAMLI leave for claims arising on or after January 1, 2027, up to an additional 2 weeks, following the death of a family member for whom a covered individual cared for while using such leave.(Note: This summary applies to this bill as introduced.)

The bill states that a payment card network, which is an entity that routes information and data for electronic payment transactions, whether directly or indirectly, shall not:

• Establish, charge, or include in a fee schedule an interchange fee if:
• The interchange fee is or includes a percentage multiplied by the gross dollar amount of a transaction conducted with a debit card or credit card; and
• The fee does not exclude from the gross dollar amount of the transaction any amount attributable to a tax on the transaction; or
• Increase the rate or amount of fees that apply to the nontax portion of a transaction in an attempt to, or in a manner that would, circumvent the aforementioned prohibition.

The bill exempts electronic payment transactions involving a debit card or credit card issued by a person, or agent of a person, that issues a debit card or credit card to a cardholder (issuer) that:

• Did not, during any point in the previous calendar year, hold consolidated worldwide banking and nonbanking assets, including assets of affiliates, other than trust assets under management, of more than $60 billion; or
• As of February 1, 2026, had contracted to brand the card with the brand of a financial institution chartered or authorized to do business in this state that did not, during any point in the previous calendar year, hold consolidated worldwide banking and nonbanking assets, including assets of affiliates, other than trust assets under management, of more than $60 billion.

An issuer that satisfies either of these exemption descriptions must identify to a payment card network all of the issuer's debit cards and credit cards that are used for exempted transactions, and the payment card network shall not, whether directly or indirectly through an agent, contract, requirement, condition, penalty, technological specification, or inducement or otherwise:

• Deny such a card access to transaction processing systems; or
• Impose any fee increase or penalty on the issuer or on a financial institution branded on the card for any costs of upgrades or configurations to payment and processing systems that may be necessary to comply with the bill with respect to such cards.

A payment card network is deemed to be in compliance with the requirements of the bill if the payment card network satisfies certain conditions.

If a payment card network violates the bill's prohibitions, a merchant, consumer, or other person that is injured as a result of the violation may bring a civil action against the payment card network. The bill sets forth the penalties to be awarded in such an action.

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