The act requires a subject jurisdiction to, on or after December 31, 2027, subject to an administrative approval process, allow the construction of a residential development on a qualifying property that does not contain an exempt parcel; except that, if on December 31, 2027, a subject jurisdiction is actively in the process of updating the subject jurisdiction's zoning or development code to comply with the act, the subject jurisdiction is required to complete the updates and allow the construction of a residential development on a qualifying property that does not contain an exempt parcel by June 30, 2028. A qualifying property is real property that contains no more than 5 acres of land and is owned by:

• A school district;
• A state college or university;
• A board of cooperative services;
• A housing authority;
• A local or regional transit district or a regional transportation authority serving one or more counties;
• A nonprofit organization with a demonstrated history of providing affordable housing; or
• 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.

     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 the nonprofit meets required criteria, the nonprofit organization shall provide the documentation. A subject jurisdiction is not required to allow a residential development on a qualifying property if the subject jurisdiction implements a transferable development rights program on the qualifying property and if the transferable development rights program includes a policy for affordable resident housing that is restricted in ownership and occupancy in perpetuity.

     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 38 feet tall, except in certain circumstances;
• 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 requirements of the zoning district in which the residential development will be built or the height requirements that apply to any parcel zoned to allow for residential development 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 the residential development will contain, except in accordance with standards listed in the act; or
• Apply site design standards to a residential development on a qualifying property that are more restrictive than the site design 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; solar access; minimum dwelling units per acre; or other objective setback standards that apply to residential dwellings, including setbacks from oil and gas facilities, oil and gas operations, stream corridors, riparian areas, wetlands, and sensitive wildlife habitats.

     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.

     On or before December 31, 2027, the department of local affairs is required to publish guidance to assist subject jurisdictions in verifying the status of a nonprofit organization with a demonstrated history of providing affordable housing.


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

     The act changes the purpose of the small business recovery and resiliency loan program (program) from supporting small businesses recovering from the economic crisis caused by COVID-19 to supporting Colorado's small businesses regardless of COVID-19 impacts.

     The act provides that money in the small business recovery and resiliency fund (fund) may be matched by participants in the program at a ratio of $1 of fund money for every $1 of money from other sources. Once the money from the fund is matched by other sources and comprises a tranche, the act specifies that the money from the tranche may be used for loans or to purchase participation interest in loans for businesses as determined by the program oversight board (board), including working capital and the purchase of equipment.

     The act allows a deferral of principal and interest payments on a loan made through the program for circumstances of hardship and repeals the requirement that the hardship must be caused by the COVID-19 pandemic or ongoing economic conditions.

     The act repeals a requirement that money from the fund must be proportionally reserved for applications from eligible borrowers located in a county based on the county's metrics related to small businesses, as determined by the board, for an initial period of time and that the money must be allocated to a county. Instead, the act requires each tranche of loan funding to be used to fund businesses across the state over the duration of the program and to maintain targets and support businesses located in rural counties and businesses owned by women, minorities, or veterans. The program will track the distribution of capital to counties.

     The act requires the state treasurer to transfer $5 million from the fund to the Colorado startup loan program fund on June 30, 2026.


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

     The act 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 this bill as enacted.)

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

• Beginning in 2027, 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 55 years old or older;
• Beginning in 2028, and each year thereafter, 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, and the 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 55 years old and either is actively involved in or has interest, knowledge, or experience in advocating for the interests of individuals who are 55 years old or older as related to the functions of each entity.
  
  (Note: This summary applies to this bill as enacted.)

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 act amends the Colorado job growth incentive tax credit to authorize the commission to allow new credit awards through state income tax year 2034. The act also extends the commission's annual reporting requirement through September 1, 2042.


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

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.)

      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) attorney general.

     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, a worker 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 an employer that violates the bill or rules to pay statutory damages to a person aggrieved by the violation; and
• A court may order a person an employer 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 attorney general for specified purposes.

     The bill authorizes the division attorney general to adopt rules:

• To replace any requirement of the OSH Act or the 'Federal Mine Safety and Health Act of 1977' that is repealed or revoked; or amended in any manner that results in the federal protections of workers' rights or worker safety becoming less stringent; and

       

• 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.

      Section 2 authorizes the attorney general to apply to the appropriate district court for an order for specified relief if a person fails to obey an investigative demand, subpoena, warrant, or other investigative process related to worker and employee protection.

      Sections 2 3 through 8 11 make conforming amendments.

(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 act creates the 'Transit Investment Area Act' to facilitate the financing of transit and rail station infrastructure. Specifically, the act:

• Allows a local government and a transit agency to jointly undertake a transit investment project. To finance the project, the local government may apply to the Colorado economic development commission (commission) to designate a transit investment area and an approved financing entity;
• Authorizes the approved financing entity, which may be a newly created transit investment authority, a county revitalization authority, a metropolitan district, or an urban renewal authority, to receive state sales tax increment revenue. This revenue consists of the state sales tax collected in the designated area above a base amount, plus an additional 20% to account for out-of-area deliveries.
• Permits the financing entity to issue bonds and use the state sales tax increment revenue to finance eligible improvements related to the transit project;
• Prohibits the financing entity from using the state sales tax increment revenue to acquire property through eminent domain;
• Requires projects to comply with specified hiring, apprenticeship, and workforce standards;
• Caps the commission's approval authority at no more than 3 transit investment projects in any calendar year and no more than 6 in total and caps the total state sales tax increment revenue dedicated to all projects at $75 million per fiscal year; and
• Authorizes the commission to revoke project approval if substantial work does not commence within 5 years and requires financing entities to submit annual reports and independent financial audits.

     The act requires the Colorado office of economic development, in consultation with the department of local affairs and the department of transportation, to publish a transit and housing investment zone map on or before October 30, 2026.

     The act creates the Colorado affordable housing in transit and housing investment zones tax credit (tax credit). The tax credit is administered in the same manner as the Colorado affordable housing in transit-oriented communities income tax credit; except that the tax credit is awarded in connection with housing projects in transit and housing zones. The act authorizes the Colorado Housing and Finance Authority to allocate up to $8,333,333 in tax credits each calendar year beginning in the 2027 calendar year through the 2033 calendar year.

     For the 2026-27 state fiscal year, the act appropriates $213,349 to the office of the governor for use by economic development programs.


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

Current law provides an exemption for taxation on property acquired and developed for low-income housing by nonprofit housing providers, community land trusts, and nonprofit affordable homeownership developers. The bill expands the exemption to also include property intended for low-income residential rental property.

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

     The act 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; and
• Mark a business record with a notice that an entity has received a complaint or is under investigation 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 act prohibits using a fraudulent entity as a registered agent in a business entity filing.

     Colorado law provides an administrative process for determining if an entity filing is made fraudulently or otherwise violates the law when a complaint is made (violation). When a complaint is filed, the secretary may 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, the complaint is deemed to be conceded. The act:

• 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 a requirement that a second 21-day notice be mailed before the complaint is deemed to be conceded;
• Authorizes a person that is injured by a violation to bring an action to dissolve the entity; and
• Authorizes the secretary to take certain actions against another entity that also uses the same fraudulent or unauthorized entity as its registered agent.

     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 act authorizes the action to be brought in Denver when the dissolution is based on a fraudulent filing.

     The act also sets up a procedure through which, if the secretary has a reasonable basis to believe that a record is fraudulent or unauthorized based on the response or failure to respond to an interrogatory, the secretary may:

• Mark the record with a notice that the record is unauthorized or fraudulent and declare the entity delinquent;
• Redact the unauthorized address or name from the record and from any other relevant records;
• Disable filing functionality on the entity's records; and
• Proceed with administrative procedures.

     A person aggrieved by any of these actions may request the secretary to reverse the actions taken. If the secretary denies the request, the aggrieved person may seek judicial review in Denver.

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


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

     The act redirects a portion of certain vehicle registration fees to increase the amount of revenue that is directed to the Colorado DRIVES vehicle services account (DRIVES account) created in the highway users tax fund (HUTF). Beginning on July 1, 2026, the act redirects fees for special vehicle registrations for personalized license plates from the HUTF to the DRIVES account; except that, consistent with current law, $2 of each fee is remitted to the county general fund. Beginning on July 1, 2027, the act redirects $2 of each late vehicle registration fee from the HUTF to the DRIVES account and, consistent with current law, credits the remainder of the fees to the HUTF.


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

      Section 2 of the bill allows local governments and certain special districts authorized to impose property taxes (local taxing entities) to tax certain land and improvements thereon at different mill levy rates, provided that the mill levy rate for the improvements is less than or equal to the mill levy rate for the land. A local taxing entity may not impose different mill levy rates for agricultural land, land used for renewable energy production, land subject to a perpetual conservation easement, leaseholds and lands producing oil or gas, producing mines or nonproducing mining claims, or state-assessed land. Nothing in section 2 allows a local taxing entity to impose property taxes on the assessed value of land and the assessed value of improvements thereon at different mill levy rates in a manner that is not consistent with section 20 of article X of the state constitution or any statutory limitation on the local taxing entity's mill levy rates or total property tax revenue.

      Section 3 requires boards of county commissioners and other local taxing entities to include with their certifications of all property tax levies the individual certification of any local taxing entity required by section 5 regarding the different mill levy rates used for land and improvements thereon by the local taxing entity.

      Section 4 updates the tax and levy rate information required to be made publicly available to include the specific, different mill levy rates used for land and improvements thereon, if applicable.

      Section 5 modifies the duty of local taxing entities to certify their property tax levy to the board of county commissioners to require any local taxing entity that imposes property taxes on the assessed value of land and the assessed value of improvements thereon at different rates, as allowed by section 2 , to specify those mill levy rates in the local taxing entity's certification of its levy.
(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 act requires, beginning July 1, 2027, a private entity conducting business in the state that employs 100 or more workers (employer) to include demographic workforce data collected through the United States equal employment opportunity commission's 'Employer Information Report' (EEO-1 data) in periodic reports to the secretary of state. An employer is required to provide the EEO-1 data to the secretary of state even if the federal government repeals or discontinues the federal requirement to submit the EEO-1 data to the United States equal employment opportunity commission.


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

     Surveillance data is defined in the act as data that is obtained through observation, inference, or surveillance of consumers or workers and that is related to personal characteristics, online behaviors, or biometrics of an individual or group, band, class, or tier to which the individual belongs. The definition of 'worker' in the act excludes federal and state employees and employees of public entities.

     The act prohibits discrimination against a consumer or worker resulting from the use of a price or wage setting algorithm (PWSA) that uses statistical modeling, data analytics, artificial intelligence, or other data processing techniques to analyze surveillance data, the output of which is a substantial factor in:

• Individualized price setting used to determine the amount charged to a consumer; or
• Individualized wage setting used to determine the wage offered to a worker.

     The act specifies activities that are not individualized price or wage setting, as well as exemptions from the prohibition on price or wage setting. A person has not engaged in individualized price setting if the person can demonstrate, as described in the act, that differential prices are:

• Based on differences in the cost in providing a good or service to different consumers, such as delivery distance or temporal differences, such as ride or delivery time;
• Based on publicly disclosed eligibility criteria to all persons that meet the criteria, such as consumers purchasing in volume, or to all members of a broadly defined group of consumers, such as teachers;
• Afforded on equal terms to all participants in a loyalty, membership, or rewards program or are offered in response to a consumer complaint, service disruption, request for account cancellation, or similar reason;
• Offered pursuant to a specified needs-based discount program for reduced pricing related to income or financial need, such as hospital discounted care;
• Based on a subscription or other continuous agreement that includes a monthly or other recurring price that was not informed by a PWSA; or
• Based on a refusal to extend credit on specific terms or to enter into a financial transaction based on a consumer's data in a consumer report or data required as part of the application for the financial transaction.

     A person has not engaged in individualized wage setting if the person can demonstrate, as described in the act, that the person offers individualized wages based solely on data specific to an individual worker that is directly related to worker seniority or the tasks the worker was required to perform, and the person discloses to the worker before hiring, and to all workers whose wages are set in whole or in part by a PWSA, what data is considered and how the PWSA considers the data.

     A person that uses a PWSA shall develop and publish reasonable procedures to ensure the accuracy of all data considered by the PWSA, for workers to request and receive information about what data is collected, and to correct or challenge data considered by a PWSA.

     A violation of the prohibition against individualized price or wage setting is a deceptive trade practice under the 'Colorado Consumer Protection Act' and is subject to the enforcement provisions and remedies provided in that act.


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

     The act requires the division of labor standards and statistics (division) in the department of labor and employment (CDLE), on or before January 15, 2027, to begin collecting data concerning temperature-related injury or illness or temperature-related emergencies at worksites and 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 July 1, 2028, the act 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. Additionally, the act requires the division to review and update the model TRIIPP at least every 5 years and grants the division authority to adopt rules necessary to implement the act.

     $76,651 is appropriated from the general fund to the department for use by the division.


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

     The act adjusts several state tax expenditures as follows:

• Requires the state treasurer to transfer $45.6 million from the general fund to the state highway fund on July 1, 2026, and $96.4 million on each July 1 from July 1, 2027, through July 1, 2031;
• 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 allowing the contracting government to use the carrier's property or tracks for the provision of public passenger rail service;
• 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;
• 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;
• For income tax years commencing on and after January 1, 2027, requires a corporation to add to the corporation'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 amount of that gain invested in a Colorado qualified opportunity fund and the amount of any gain excluded from federal gross income as a result of an election made pursuant to section 1400Z-2(c) of the internal revenue code for amounts invested in a qualified opportunity fund that is not a Colorado qualified opportunity fund; allows a corporation to subtract from federal taxable income the amount of gain included in federal gross income pursuant to section 1400Z-2(b) of the internal revenue code to the extent that the gain was added to federal taxable income pursuant to the opportunity fund add-backs for a prior tax year; changes the definition of federal taxable income for a C corporation that is in a combined group; 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; and 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;
• Eliminates a potential reduction in the amount available for the heat pump technology and thermal energy network tax credit, for years following 2025 based on an economic forecast by the office of state planning and budgeting or legislative council staff;
• 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, and provides that certain vehicles with an manufacturer's suggested retail price (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.
• Clarifies that a potential 50% reduction in the innovative motor vehicle tax credit and the innovative trucks tax credit, triggered by certain state revenue forecasts, applies to the income tax year;
• For income tax years commencing on or after January 1, 2027, modifies the income tax credit for wildfire hazard mitigation expenses by adding a definition of 'infestation mitigation measures' that includes 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, if such activities meet or exceed any state forest service standards or any other applicable state rules, and modifies the amount of the credit available to be fully refundable without being carried forward;
• 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, requires the department of agriculture to approve or disapprove an application for a credit within a reasonable time, which shall not exceed 150 days after the filing of the application, caps the amount of credits issued at $10 million for calendar years commencing before January 1, 2027, $5 million for the calendar year commencing on January 1, 2027, and a total of $5 million for calendar years commencing on or after January 1, 2028, and allows a purchaser that is not subject to income tax to be eligible for the credit.
• Extends the electric-powered lawn equipment tax credit until January 1, 2030, and allows a qualified retailer to elect advance payments of the credit;
• 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, requires the Colorado energy office (CEO) to review applications for the credit within 120, rather than 90, days, and for any semi-annual application period commencing on or after July 1, 2026, allows the CEO to adjust the limits on the aggregate amount of tax credits available to be reserved.
• Changes the reservation process for a tax credit made in connection with a geothermal energy project beginning on July 1, 2026;
• Provides that the department may disqualify a retailer of electric bicycles from the electric bicycle tax credit if the retailer requested advance payment of the credit or claimed a credit for a transaction that does not qualify for the credit, the retailer provided false information to the department of revenue or CEO, the retailer did not comply with the statutory requirements for the credit, or the retailer does not hold a sales tax license;
• Allows the executive director of the department of revenue to share taxpayer information with the CEO relating to a claim for an income tax credit for the retail sale of a qualified electric bicycle or the sale of a heat pump, which must remain confidential;
• Repeals the sustainable aviation fuel (SAF) production facility tax credit, effective January 1, 2027;
• 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, where the amount of the credit is initially $1.50, increased by $.01 for each whole percentage of carbon intensity reduction in excess of 50%, but no greater than 100%, per gallon of SAF purchased for use in the state by the taxpayer, and the CEO may adjust that amount annually;
• Beginning January 1, 2028, the CEO may allow an additional credit of 50 cents for each gallon of SAF produced in the state that a qualified taxpayer purchased for use in the state during the income tax year, except as provided by the cap and reservation system, 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, and the credit is refundable but may not be carried forward.
• 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;
• Extends the expiring sales and use tax exemption for wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles prior to the calendar year commencing on January 1, 2031;
• Repeals the sales and use tax exemption for property used in space flight, effective January 1, 2027, and reinstates the exemption beginning January 1, 2030;
• Change from 2% to 1.5% 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;
• 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;
• 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;
• 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;
• 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;
• 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; except that, beginning in the tax year commencing on January 1, 2027, a taxpayer is not allowed a credit with respect to a qualified investment in a commercial truck, truck tractor, tractor, or semitrailer with a gross vehicle rating of at least 54,000 pounds that is designated as Class A personal property pursuant to statute;
• Provides that on or after January 1, 2027, a taxpayer with more than 50 business facility employees during an income tax year is ineligible for the new enterprise zone business employee tax credit in that same income tax year;
• 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;
• Modifies the enterprise zone vacant building rehabilitation income tax credit so that the credit only applies to buildings that have been unoccupied for any 135 calendar days within the 180 calendar 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;
• Beginning on January 1, 2028, provides that a resident individual is allowed an earned income tax credit that equals the applicable percentage, as set forth in statute, of the amount the individual would be have been allowed under the internal revenue code;
• Removes Liechtenstein as a jurisdiction recognized as a tax shelter by the state and requires the department of revenue to engage a contractor to study whether the countries currently listed as tax shelters should remain designated as tax shelters;
• Requires the state treasurer to transfer all money in the commercial vehicle enterprise tax fund to the Colorado economic development fund on July 1, 2027;
• Requires the state treasurer to transfer the remainder of the penalty assessed for certain traffic violations that is not transferred to local jurisdictions to the general fund on or after July 1, 2027;
• Extends the residential energy storage system income tax credit to December 31, 2029; and
• Provides that the film festival incentive tax credit begins on January 1, 2026, instead of January 1, 2027, and ends on December 31, 2035, instead of December 31, 2036.

     For the 2026-27 state fiscal year, the act makes the following appropriation adjustments to the department of health care policy and financing:

• $52,560 decrease from the general fund and a $52,560 increase from cash funds for medical and long-term care services for Medicaid eligible individuals;
• $21,024 increase from the primary care fund for the primary care fund program; and
• $332 decrease from the general fund and a $332 increase from the children's basic health plan trust fund for children's basic health plan medical and dental costs.

     $38,432 is appropriated from the general fund to the department of revenue for tax administration system support and personal services.

     $25,000 is appropriated from the general fund to the office of the governor for use by economic development programs.

     $996,276 is appropriated from the preschool programs cash fund to the department of early childhood for support of the universal preschool program.

     $35,741 is appropriated from various cash funds to the department of public health and environment for tobacco education, cancer and cardiovascular disease grants, and transfers to the general fund.

     $333 is appropriated from the general fund exempt account to the department of public health and environment for immunization operating expenses.

     The act takes effect upon passage; except that the appropriation adjustments to the department of health care policy and financing take effect only if the annual general appropriation act for the 2026-27 state fiscal year becomes law, and certain appropriation decreases are subject to the available amounts in the annual general appropriation act.


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

     The act creates the postsecondary talent development system transition advisory committee (transition committee) to develop a transition plan that includes recommendations 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 by November 1, 2026, to the joint budget committee; the house of representatives business affairs and labor committee; the house of representatives education committee; the senate business, labor, and technology committee; and the senate education committee. The transition plan must include recommendations about the structure of the department of higher education (department), including a recommendation to rename the department; recommendations about transitioning various offices, agencies, programs, and functions to the department or other state agencies; and recommendations about how the department will coordinate with the department of education's postsecondary workforce readiness and student support activities.

     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 enacted.)

The bill prohibits an employer from:

• Subjecting an employee to an adverse employment action in response to the employee's disclosure of, or communication about, the employee's sexual orientation, gender identity, or gender expression or to the employee's status as a transgender, nonbinary, or transitioning individual; or
• Retaliating against an employee who supports, assists, or advocates for a coworker, student, or client in exercising their right to nondiscrimination, including by referring to an individual by their chosen names, pronouns, or personal titles.

The bill allows an employee to determine the names, pronouns, and personal titles that are used to refer to the employee in the workplace, and the bill requires an employer, upon notification by an employee, to update all internal and public-facing records to reflect the employee's chosen name. If an employee chooses a name other than the employee's legal name, an employer must use the employee's legal name only where such use is required by law.

The bill prohibits an employer from having a workplace dress code that imposes different requirements on the basis of an individual's sexual orientation, gender identity, or gender expression. An employer must allow each employee access to a restroom and changing facility that corresponds with the employee's gender identity.

An employer operating a public building must ensure that the building includes at least one restroom that is compliant with the federal "Americans with Disabilities Act of 1990" and accessible to all individuals, regardless of the individual's sexual orientation, gender identity, or gender expression. An employer must provide private, nonbathroom spaces for nursing or pumping, which spaces are available to all parents regardless of their sexual orientation, gender identity, or gender expression.

An employer must ensure equal access to certain employment benefits without regard to an employee's sexual orientation, gender identity, or gender expression.

The bill requires every public employer to provide a voluntary, employee-initiated process for the development and implementation of a written transition plan for a transgender or transitioning employee. Upon request by an employee, a public employer shall promptly engage in good faith discussions with the employee, and, if applicable, the employee's designated union representative, to develop a transition plan. A transition plan may include consideration of:

• Internal and external communications regarding the employee's transition;
• Scheduling and approval of any absences related to the transition process;
• Procedures for updating and using the employee's chosen names, pronouns, and personal titles in employment contexts; and
• Training or educational opportunities for coworkers, students, or other stakeholders to promote understanding of the experiences in the workplace of transgender individuals and individuals who are transitioning.

An employee of a private employer may request to collaborate with their employer to develop and implement a transition plan.

The bill requires an employer to permit an employee to use the employee's available sick or personal leave time for the purpose of changing the employee's legal name or obtaining gender-affirming medical care, including recovery time.

The bill requires a public employer to provide annual training to all employees regarding inclusive workplaces and support for LGBTQ+ employees. The department of labor and employment (department), in consultation with labor unions and LGBTQ+ advocacy organizations, must develop and make available training materials for this purpose.

The department may receive and investigate complaints alleging violations, issue findings and orders to provide relief, and refer cases involving egregious or willful violations to the Colorado civil rights division or to the attorney general. The types of relief that the department may order include a fine in an amount not to exceed $5,000 for each violation.

The department is required to adopt rules to implement and enforce the bill.

The bill takes effect June 1, 2028.

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

     Current law allows the governing body of a local licensing authority to create an entertainment district for the purpose of the service and consumption of alcohol beverages. The bill amends the laws governing entertainment districts by:

• Specifying that an entertainment district may exist only within a single municipality or city and county or the unincorporated portion of a single county;
• Removing the requirement that an entertainment district be no larger than 100 acres;
• Reducing the minimum square footage that licensed premises are required to contain from 20,000 square feet of premises to 5,000 square feet;
• Allowing a local licensing authority to establish the days and hours of operation for the entertainment district and licensees within the entertainment district; and
• Specifying that only licensed premises authorized to attach to a common consumption area may sell or serve alcohol beverages for consumption within the common consumption area.(Note: This summary applies to this bill as introduced.)

     The act requires the state treasurer to transfer $1.2 million from the universal high school scholarship cash fund (fund) to the Colorado economic development fund and $2.3 million from the fund to the general fund on June 30, 2026.


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

     The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing.

     The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation.

     The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing.

     The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project.

     The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.


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

     The division of housing in the department of local affairs (division) administers an affordable home ownership program (program) that makes grants to nonprofit organizations, local governments, community development financial institutions, and community land trusts (eligible organizations) and tribal governments to support affordable home ownership, including the development of residential housing units that are described in an eligible organization's funding request (project). Current law specifies that only a household with an income less than or equal to 120% of the area median income is eligible for assistance through the program, but it is unclear whether this requirement applies to housing units constructed by an eligible organization through one of its projects. The act clarifies that only a household with an income less than or equal to either 120% of the area median income of households of that size in the jurisdiction of a local government in which the households are located, or 120% of the statewide area median income of households of that size, is eligible for housing constructed by an eligible organization through one of its projects.

     In addition, the act requires the program to offer housing that costs not more than 38% of a household's monthly income unless the ownership program is providing a homeowner with assistance for home rehabilitation.

     The act also requires the program to offer grants and loans to groups or associations of mobile home owners and their assignees to support affordable homeownership for households with income less than or equal to 120% of the area median income of households of that size in the territory or jurisdiction of the local government in which the households are located, and specifies that the monthly housing payment must not cost more than 35% of the monthly household income. The act allows the division to modify the maximum percentage of income that a household may allocate pursuant to the program as applied to a residential unit constructed by an eligible organization as part of an affordable housing project pursuant to a waiver process initiated by an eligible organization if a substantial need for housing the project's target population exists, the unit has been adequately marketed to eligible buyers for purchase for at least 6 months after final completion of the unit, and the unit has not been purchased by an eligible buyer within that 6-month period.

     For grants from the program to support tribal government programs, the tribe is responsible for establishing limitations on household income and maximum percentage of income that a household may allocate for monthly housing costs and a tribal affordability mechanism in lieu of any state-prescribed use covenant. The tribe shall submit evidence to the division that it has satisfied these requirements but is not required to disclose confidential tribal data, including the specific limitations or mechanisms it sets.

     The division also administers a land banking program (land banking program) that makes grants to local and tribal governments and loans to nonprofits to acquire and preserve land for the development of affordable housing. For grants made to local governments or loans to nonprofits, the development of affordable housing includes rental housing projects with an imputed income limit by household size not to exceed 60% of area median income. Regulated units in the project must have a gross rent limit that does not exceed 30% of the imputed income limitation applicable to the units. Current law requires that a project provide for-sale housing that may be purchased by a household with an annual income of 100% of area median income. The act changes the income limit to 120% of area median income. For land banking program grants to support tribal government programs, the tribe is required to establish income limits by household size and gross rent limits and is not required to use the limits otherwise required for eligible organizations. The tribal government is required to submit evidence that it has established income and gross rent limits but is not required to disclose confidential tribal data, including what the specific limitations are.

     The division may issue a waiver with housing cost limits that are different from those requested by an eligible organization if different housing cost limits would better serve needs identified in the community, the project remains financially feasible, and there are eligible buyers that meet the division's requirements. Alternatively, the division may modify the total amount of funding to account for an increase in the sales price of the unit. In lieu of this process, the division may approve an eligible organization's process for determining when to exceed the maximum monthly household income for a unit funded by the program, which shall not require a 6-month marketing period.

     The division may allow an eligible organization to rent residential units constructed as part of the project. On or before December 31, 2026, the division is required to issue guidance for when units within a project may be rented and develop a process by which rented units may return to the for-sale market. A homeowner may rent a unit funded by the ownership program as long as the unit remains their primary residence.


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

     The act establishes a first and preferred opportunity for available employment for coal transition workers in coal transition communities (hiring preference). A business entity located in a coal transition community that is engaged in the business of constructing or operating railroads, utilities, energy generation facilities, or advanced manufacturing facilities (covered business) is required to comply with the hiring preference. A covered business does not include the state government or a local government.

     A covered business is required to make good faith efforts to provide a hiring preference to a coal transition worker who meets the qualifications for an employment position (qualified coal transition worker). A covered business may hire an individual who is not a qualified coal transition worker only if a qualified coal transition worker did not apply for employment with the covered business, each qualified coal transition worker declined a job offer from a covered business, or a qualified coal transition worker's qualifications did not meet the qualifications of other candidates for the same job.

     If a qualified coal transition worker applies for employment with a covered business, the covered business is required to report specified information annually to the just transition office. The executive director is required to adopt policies and procedures to implement the act. A hiring preference does not apply if a covered business places an existing employee in another employment position with the covered business or to the extent that a hiring preference conflicts with the terms of a collective bargaining agreement that applies to the relationship between a covered business and its employees.

     Currently, a public entity is not allowed to invest public funds in certain types of investments, such as equity instruments, instruments convertible to equity, or equity interests, or to deposit public funds with any person except certain depository institutions, which are primarily banks. The act authorizes a public entity to deposit or invest, either directly or through an investment firm or other third party authorized by the public entity, public funds from a payment or settlement that the public entity has received to offset the socioeconomic impacts to a community or government from the closure of a coal mine or coal power generating station in any investment permitted by an investment policy approved by the public entity.
(Note: This summary applies to this bill as enacted.)

     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. designates second-generation anticoagulant rodenticides, which are pesticides containing brodifacoum, bromadiolone, difenacoum, or difethialone as an active ingredient, as restricted-use pesticides and authorizes the commissioner of agriculture to restrict their distribution and use.

(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.)

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 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, residential real property that is classified as qualified-senior primary residence real property is subject to a reduced valuation for assessment for property tax years beginning on or after January 1, 2025, but before January 1, 2027. The act ends the qualified-senior primary residence real property classification for property tax years beginning on or after January 1, 2027, and changes related requirements for county assessors, county treasurers, and the property tax administrator so that the classification and all related administrative and reporting requirements end on dates that align with the end of the reduced valuation for assessment.

     The act changes the state property tax exemption for business personal property, commencing on and after January 1, 2027, by setting the exemption at $58,000, without an adjustment for inflation. The act also sets the reimbursement for property tax losses due to the exemption, for property tax years beginning on and after January 1, 2027, at the reimbursement amount for the 2026 property tax year.


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

Current law requires county revitalization authorities and urban renewal authorities to, in certain instances, submit impact reports that detail the potential impacts of a proposed urban renewal or county revitalization plan on local services and infrastructure. The bill requires taxing entities that would be subject to tax increment financing pursuant to a proposed urban renewal or county revitalization plan to file either a certification of or a technical rebuttal to an impact report. If a taxing entity does not file either a certification or a technical rebuttal within 45 days after a county revitalization authority or urban renewal authority's submission of an urban renewal or county revitalization impact report, the impact report is presumed certified. The bill also requires taxing entities that would be subject to tax increment financing pursuant to a downtown development authority's proposed plan of development to file either a certification of or a technical rebuttal to a downtown development authority's impact report.

On or before October 1, 2027, and on or before October 1 of each year thereafter, the legislative council staff is required to prepare a report or issue brief on the impact of tax increment financing on the state and local shares of education funding.

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

     Current law requires each principal department of the state (department) to establish a schedule to review all of its rules. The act requires the review to occur at least every 5 years. Current law directs each department to make certain determinations when conducting the review of the rules. The act requires the following additional determinations:

• Whether the department has rules with the same or similar purpose, intent, or goal and, if so, how those are coordinated and whether redundant rules can be eliminated;
• Whether the rule is outdated or obsolete;
• Whether funding levels to support the program or function subject to the rule are appropriate; and
• Whether there are opportunities to improve the effectiveness of the rule in meeting its purpose, intent, or goal.

     Current law requires each department to present a report at its 'SMART Act' hearing regarding its mandatory review of all rules. The act permits the committee of reference presiding over the 'SMART Act' hearing to make a recommendation whether a program or function subject to the rules should be subject to a sunset review or may make a recommendation to the legislative audit committee for an audit by the office of the state auditor.

     The act clarifies the attorney general's responsibility regarding litigation discovery on behalf of the state of Colorado or on behalf of the people of the state of Colorado.


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

     The act implements changes to the practices of the state work force development council (council), including by:

• Streamlining requirements for the council's talent pipeline report based on industry changes over the last several years;
• Creating greater flexibility to allow the council to develop certain criteria for the creation of career pathways based on data and feedback collected by the council;
• Updating the duties of the council to better reflect the council's current education, training, and workforce preparation practices; and
• Amending the directives for and duties of the position of the postsecondary and workforce readiness statewide coordinator, who works under the direction of the council, to better align with the updated working structure of that position as related to several other entities.

     The act decreases the 2026-27 state fiscal year general fund appropriation to the department of labor and employment for use by the division of employment and training, as reflected in the annual general appropriations act, by $46,605, unless the amount of general fund money appropriated for use for the council is less than the adjustment or no general fund money is appropriated for use for the council.


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