Currently, the purpose of the small business recovery and resiliency loan program (program) is to support the state's recovery from the economic crisis caused by COVID-19 by supporting Colorado small businesses recovering from COVID-19. The bill modifies the purpose of the program to supporting Colorado's small businesses through the program.

     Currently, money in the small business recovery and resiliency fund (fund) may be used for specified purposes if the money from the fund is matched by money provided by other sources at a ratio of $1 of money from the fund to $4 of money from other sources. The bill changes this ratio to $1 from the fund to $1 from other sources. Once the money from the fund is matched by other sources and comprises a tranche, the bill 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.

     Currently, principal and interest payments on a loan may be deferred for up to one year for circumstances of hardship created by the COVID-19 pandemic or based on ongoing economic conditions. The bill allows a deferral for circumstances of hardship and repeals the requirement that the hardship must be caused by the COVID-19 pandemic or ongoing economic conditions.

     Currently, each tranche is subject to an initial period of time, as determined by the board, in which a portion of the money from the fund is allocated to each county, as determined by the board, based on specified criteria or a statutory formula. Currently, the money allocated to each county must be reserved for applications from eligible borrowers located in that county for the initial period of time. The bill repeals the requirement that the money is reserved for the initial period of time and that the money is allocated to a county. The bill 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 bill requires the state treasurer to transfer $5 million from the fund to the Colorado startup loan program fund on June 30, 2026.

(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 division of parks and wildlife (division) in the department of natural resources to expand the division's capacity for outdoor recreation coordination, planning, and management and take a leading role in state-level coordination, strategic planning, and implementation of Colorado's outdoors strategy. The division is directed to, among other things, engage with relevant partners, stakeholders, tribal governments, and agencies to coordinate and incorporate wildlife, conservation, recreation, and climate-resilience considerations across agency planning and decision-making processes.

     In addition, the division is required to support, in consultation with relevant entities, the planning, development, and maintenance of outdoor recreation infrastructure to enhance outdoor recreation opportunities while protecting private property rights, wildlife, and natural resources. The division is directed to coordinate and consult with local governments to identify potential impacts to services and infrastructure associated with outdoor recreation use.

     The bill also requires the division to create, and update at least annually, integrated regional outdoor recreation and conservation planning reports to inform division awareness and operational decision-making. In 2027 and 2028, the division is required to include an update on the outdoor recreation coordination, planning, and management efforts required by the bill during its 'SMART Act' hearing.

      For the 2026-27 state fiscal year, the bill appropriates $444,015 to the department of natural resources from the parks and outdoor recreation cash fund.

(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 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 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 requires a person to obtain a license to provide earned-wage access services (provider) but allows current providers to continue providing the services without a license until a license is issued or denied. The licensing, administrative, and disciplinary functions of the regulation of providers are performed by the assistant attorney general (administrator) who administers the "Uniform Consumer Credit Code". The administrator is given several powers, including adopting rules, related to this regulation.

License application and issuance standards and procedures are established. A provider is issued a license if the administrator finds that the financial responsibility, character, and fitness of the applicant and of the applicant's members, managers, partners, officers, and directors are sufficient to demonstrate that the applicant will operate the business honestly and fairly and in compliance with the bill.

The license fee is set by the administrator to cover the cost of regulating providers. Administrative procedures are established. A license is valid for one year, and to renew a license, a licensee must file a renewal form annually. If a licensee fails to pay the prescribed renewal fee on or before May 1 of each year, the licensee must pay a penalty of $5 per day per license until the license is renewed, but if a licensee fails to pay the appropriate renewal and penalty fees by May 15, the licensee's license automatically expires.

The administrator may deny an application for a license or take disciplinary action against a licensee for failing to meet the standards set in the bill.

To discipline a provider, the administrator may deny an application for licensure, revoke the license, suspend the license, issue a cease-and-desist order, impose a civil penalty of up to $1,000 per violation, bar the person from applying for or holding a license for 5 years after a revocation, issue a letter of admonition, or impose a penalty of $200 per day for records violations. A respondent aggrieved by an action or order of the administrator may obtain judicial review of the action or order in the Colorado court of appeals.

A licensee is required to maintain records in conformity with the bill, rules adopted under the bill, and generally accepted accounting principles and practices in a manner that will enable the administrator to determine if the licensee is complying with the bill. A licensee shall give the administrator free access to the records in the licensee's storage location. A licensee need not preserve records pertaining to an earned-wage access services transaction for more than one year. Standards are set for this access.

A licensee must file an annual report that includes all relevant information that the bill and the administrator reasonably require concerning the business and operations conducted during the preceding calendar year. Standards are set for the report. The administrator must keep the report confidential and not open it to the public for inspection pursuant to the "Colorado Open Records Act". If a licensee fails to file an annual report by April 15, the administrator may impose a penalty of $5 per day until the report is filed, but if the licensee fails to file the report and pay this penalty by May 1 of the same year, the licensee's license automatically expires.

After the administrator has examined a licensee's records, the administrator shall provide a report of the examination to the licensee and may require the licensee to take corrective action. The licensee shall take the corrective action and provide proof that the corrective action was taken. The administrator is prohibited from disclosing the name or identity of a person whose acts or conduct is under investigation or examination or the facts disclosed in the investigation or examination, except for disclosures in actions or enforcement proceedings.

A provider has the duty to:

• Develop and implement policies and procedures to respond to questions raised by consumers and address complaints from consumers;
• If the provider offers a consumer the option to receive proceeds for a service fee (proceeds), offer to the consumer at least one reasonable option to obtain proceeds at no cost to the consumer and clearly explain how to elect the no-cost option;
• Make certain disclosures about the earned-wage access services to the consumer;
• Inform the consumer before implementing material changes to the terms and conditions of the earned-wage access services agreement;
• Allow the consumer to cancel use of the earned-wage access services at any time without incurring a cancellation fee;
• Provide proceeds to a consumer by the means mutually agreed upon by the consumer and the provider; and
• To be repaid for outstanding proceeds or payment of service fees or other amounts owed in connection with earned-wage access services from a consumer's account at a depository institution, comply with federal law and reimburse the consumer for the full amount of any overdraft or insufficient funds fees imposed on the consumer that were caused by the provider attempting to seek payment on a date before the date or in an amount different from the amount disclosed to the consumer.

A provider shall not:

• Share with an employer a portion of a service fee that was received from or charged to a consumer for earned-wage access services;
• Require a consumer's credit score provided by a consumer reporting agency to determine the consumer's eligibility for earned-wage access services;
• Accept payment of outstanding proceeds or service fees from a consumer by means of a credit card or charge card;
• Charge a consumer a late fee, a deferral fee, interest, or any other penalty or charge for failure to pay outstanding proceeds or service fees;
• Report to a collection agency or to a debt collector information about a consumer regarding the inability of the provider to be repaid outstanding proceeds or service fees;
• Impose a service fee in excess of $5 for an advance of proceeds in an amount less than $75 or $7 for an advance of proceeds in an amount more than $75; except that the fee may be increased for inflation;
• Enter into an agreement with an employer that would require a consumer who is an employee of the employer to use earned-wage access services as a necessary condition of receiving payment of wages;
• Compel a consumer to pay outstanding proceeds or service fees to the provider through a lawsuit, the use of a third party to pursue collection from the consumer, or the sale of outstanding proceeds to a third-party collector or debt buyer. The collection limitations do not apply to the act of compelling payment of outstanding proceeds paid through fraudulent or other unlawful means or to pursuing an employer for breach of its contractual obligations to the provider.
• Solicit a tip, gratuity, or donation during the time between when a consumer requests proceeds and when the provider confirms that a transfer of proceeds has been approved and provides a listing of the fees that will be charged.

The administrator may bring a civil action to recover a civil penalty of up to $5,000 for willfully violating the bill, and, if the court finds that the defendant has engaged in a course of repeated and willful violations, the court may assess a civil penalty of up to $10,000 per violation. In addition, the administrator may recover reasonable costs of the investigation and action and may request an order for reimbursement of reasonable attorney fees.

(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.)

Current law allows the department of revenue (department) to retain an amount equal to its administrative costs in collecting, administering, and enforcing the production fees for clean transit and wildlife and land remediation, the enterprise per ride fees, and the retail delivery fees and the enterprise retail delivery fees. Current law also allows the department to retain 3% of the prepaid wireless trust cash fund to mitigate administrative costs. The money retained by the department is currently transmitted into multiple individual cost recovery cash funds that are used to mitigate the department's administrative costs of collecting those fees and charges. These cash funds include the oil and gas production fees collection fund, the enterprise per ride fees fund, and the retail delivery fees fund (cost recovery funds).

The bill repeals each of these cost recovery funds and directs the state treasurer to transmit the money retained by the department to mitigate the department's administrative costs for all the programs into a single cost recovery cash fund, which is created in the bill.

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

Section 2 of the bill creates the "Transit Investment Area Act" and:

• Creates a mechanism for a local government and transit agency, subject to state approval, to undertake a transit investment project (project), to designate a transit investment area (area) in which the project will be built, and to create a transit investment authority (authority) or to designate other financing entities with the power to receive and use the increment of revenue derived from the state sales tax collected in the area that is equal to the amount of state sales tax revenue collected in an area above a designated base amount plus 20% of that same revenue (state sales tax increment revenue) to be used to finance eligible improvements related to the project;
• Allows a local government to apply to the office of economic development and the Colorado economic development commission (commission) to undertake a project, and, in connection with the project, to form an authority or to designate a county revitalization authority, metropolitan district, or urban renewal authority as the approved financing entity;
• Specifies the information that a local government is required to include in the application for a project and the criteria that the project is required to satisfy to be approved;
• Requires the director of the office of economic development (director) to review each application for a project and to make an initial determination regarding whether the application meets the specified criteria;
• Requires the director to forward each application to the commission with a recommendation regarding whether the project should be approved;
• Directs the commission to review each application and to approve or reject the project and, as part of the approval of a project, allows the commission to authorize the collection and use of the state sales tax increment revenue for a designated number of years not to exceed 30 years;
• Allows the commission to approve no more than 3 transit investment projects in any calendar year and no more than 6 in total;
• Allows the commission to dedicate no more than $75 million in a fiscal year to the transit investment projects it approves;
• If requested by the local government, allows the commission to authorize the creation of an authority to receive and spend state sales tax increment revenue;
• Specifies that an authority is governed by a board consisting of a certain number of members appointed by the commission and a certain number of members appointed by the local government;
• Specifies the powers of the authority and the manner in which the state sales tax increment revenue is divided and used;
• Requires the financing entity for a project to submit a report containing specified information to the commission; and
• Authorizes a county revitalization authority, an urban renewal authority, or a metropolitan district to receive and disburse the state sales tax increment revenue generated within an area and to act as the financing entity for the area.

Section 9 creates the Colorado affordable housing in transit investment zones tax credit (tax credit). The tax credit is administered in the same manner as the Colorado affordable housing in transit-oriented communities tax credit; except that the tax credit is awarded in connection with qualified low- and middle-income housing projects in transit and housing zones. The bill allows $50 million of credits to be awarded each calendar year beginning in the 2027 calendar year through the 2033 calendar year.
(Note: This summary applies to this bill as introduced.)

     The bill requires that certain language appear in the ballot title for an initiated statewide measure that would increase state expenditures but does not identify and provide for a sufficient source of revenue or sufficient reductions in state spending for specific public services or program areas to account for the increased expenditures (measure that increases state expenditures). The ballot title for a measure that increases state expenditures must include language identifying the 3 largest program areas of state expenditures for which state expenditures will likely be reduced if the measure passes, which must be in a format substantially similar to the following language: '... will likely reduce state expenditures for program areas that include (the 3 largest areas of program expenditure) by an estimated (projected dollar figure of reduction to those areas in the first full fiscal year that the measure will cause the reduction) ...'. If the ballot measure specifies the public services or programs that are to be reduced, those public services or programs must be stated in the ballot title.

     The bill also requires the ballot information booklet entry for a measure that increases state expenditures to include a description of the measure's likely projected effect on the 3 largest areas of program expenditure of the state. and

      The bill modifies existing statutory language to mirror this change these changes .

(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 executive director of the department of human services (executive director), in collaboration with the division for the deaf, hard of hearing, and deafblind (division), to enter into a contract with a third-party researcher to study whether additional consumer protections for the deaf, hard of hearing, and deafblind community, with respect to using sign language interpreters, are needed in the state. The executive director and third-party researcher shall enter into the contract on or before July 1, 2027, and the third-party researcher shall report its findings and conclusions to the executive director and the division on or before July 1, 2028.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

     

The bill creates the pesticide product disposal and container recycling enterprise (enterprise) in the department of agriculture. The board of directors of the enterprise consists of the members of the state agricultural commission.

     

The enterprise is tasked with developing and administering a program for the disposal of pesticide products and the recycling of pesticide product containers (program). Along with providing these business services, the program must:

• Organize pesticide product disposal and container recycling events for commercial applicators and private applicators across the state;

• Provide outreach and education to commercial applicators and private applicators on proper and safe disposal and recycling practices and the services provided by the program; and

• Provide certain business services to an applicant that registers a pesticide product with the commissioner of agriculture for sale or distribution in the state (applicant).

     

The enterprise operates as a government-owned business imposing:

• A pesticide product disposal fee for each pesticide product that is disposed of through the program; and

• A pesticide registration product disposal and container recycling fee on each applicant.

     

The fees are credited to the pesticide product disposal and container recycling enterprise cash fund for use by the enterprise to carry out the program. Money credited to the fund is subject to annual appropriation by the general assembly.

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

     

The bill creates the state temporary hospitality event permits (hospitality permit) where marijuana may be consumed, but not sold or distributed, at the event premises for a temporary hospitality event (event). Other licensees are permitted to participate in the event. To be issued a hospitality permit, the applicant must hold an active marijuana hospitality business license, apply for the hospitality permit, and pay the application fee. Application standards are set. The state licensing authority sets the application fee to offset the direct and indirect costs of issuing a hospitality permit.

     

A marijuana hospitality business or a participating licensee is prohibited from:

• Operating an event for longer than 72 hours;

• Hosting more than 15 events per year;

• Selling, transferring, or distributing marijuana at the event premises during an event; and

• Transferring the hospitality permit to another person.

     

To hold an event at a specific event premises, the applicant must apply for and be issued an event premises permit (premises permit) by the local licensing authority. Standards are set for the application process. To qualify for a premises permit, the licensee must demonstrate that the event premises comply with applicable zoning, fire, and public health laws and comply with the bill. Standards are set for an application for and the issuance of the premises permit.

     

In order for event premises to be used, the local jurisdiction must adopt a resolution or ordinance authorizing events within the jurisdiction. The local jurisdiction may impose reasonable conditions and limitations.

     

If a premises permit application is denied, the applicant may request a hearing within 7 days after the denial. If a hearing is requested, the local licensing authority shall hold a hearing to determine if the denial is justified. The local licensing authority sets the fee to issue a premises permit.

     

The state licensing authority must adopt rules. Both the state and local licensing authorities may enforce the bill and marijuana laws at the events and on the event premises. The state licensing authority and a local licensing authority may separately or jointly inspect permitted events or event premises.

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

      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 on July 1, 2027, the bill requires a building with an indoor restroom that is open to the public, including to customers or public visitors, and that does not include private offices or workspaces that are generally not open to customers or public visitors (restroom accessible to the public) to have safe, sanitary, and convenient baby diaper changing tables (baby diaper changing station) as follows:

• At least one baby diaper changing station in each gender-specific restroom on each floor;

• At least one baby diaper changing station in a non-gendered single-stall restroom on each floor; or

• At least one baby diaper changing station in a non-gendered multi-stall restroom on each floor.

     

The owner or manager of a building with a restroom accessible to the public is required to ensure that each baby diaper changing station is cleaned with the same frequency as the restroom in which it is located and maintained, repaired, and replaced as necessary to ensure safety and ease of use.

      Beginning on July 1, 2027, for each restroom accessible to the public with a baby diaper changing station, the owner or manager of a building is required to display:

• A pictogram, void of gender, at or near the restroom accessible to the public that indicates the presence of a baby diaper changing station; and

• Signage, at or near the entrance to the building, indicating the location of each restroom accessible to the public and each baby diaper changing station in the building.

     

Providing a baby diaper changing station in a restroom accessible to the public and providing the corresponding signage is not required if

a local building permitting entity or building inspector determines that the installation of a baby diaper changing station in a restroom accessible to the public would result in a failure to comply with applicable building standards governing the right of access for individuals with disabilities or if the building is a certified historic structure.

(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.)

     The bill requires 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: 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.)

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.)

      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.)

      Penalties for providing false information for tax purposes. A county may require a nonresidential property owner to provide certain information to the assessor, the county board of equalization, or the board of county commissioners in connection with property valuation. Currently, there is no penalty for a property owner's failure to provide this information or for misreporting information that is provided. For property tax years commencing on or after January 1, 2026, the bill imposes civil penalties for a nonresidential property owner's failure to provide information and for willfully providing false information.

      Option to move an appeal to district court. Currently, an appeal from a board of county commissioners' decision on an abatement petition may only be filed with the board of assessment appeals. In addition, currently an appeal from a county board of equalization's decision on a petition for appeal may be filed in either the district court or with the board of assessment appeals at the election of the taxpayer. For property tax years commencing on or after January 1, 2026, the bill allows a county or the board of assessment appeals to request to move or transfer a nonresidential property case that was filed with the board of assessment appeals to the district court when certain criteria are satisfied. The bill does not alter the de novo nature of a nonresidential appeal, but specifies that when weighing evidence and assessing credibility, the board of assessment appeals or district court shall consider changes in the valuation information submitted by a petitioner to the county assessor, county board of equalization, or board of county commissioners regarding the property at issue.

      Waiver of the right to interest during the tax appeal process. Currently, a county is required to pay penalty interest at the rate of 1% per month for a total of 12% per year, on any refund of taxes. For property tax years commencing on or after January 1, 2026, if the district court or board of assessment appeals finds that a nonresidential property owner changed certain disclosed information, intentionally delayed the resolution process, or intentionally provided false information, the property owner waives the right to interest earned on the tax refunded.(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 waiting period to apply for an interlock-restricted license following a conviction related to driving under the influence of drugs or alcohol is eliminated.

     A person convicted for the first time of certain offenses related to driving while under the influence of drugs or alcohol is required to hold an interlock-restricted license for the period of revocation of the person's driver's license.

     Financial assistance related to the interlock device is available depending on the person's financial status. A certified ignition interlock manufacturer must provide a person who is eligible for the assistance program certain discounts on installation of, lease charges for, and removal of an interlock device.

      The bill makes an appropriation.

(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 specifies that a person commits theft when the person knowingly uses an advance payment for a construction project for an unrelated purpose that results in the delay, end, abandonment, or material nonperformance of the construction project.

The bill requires that before a contractor can take an advance payment from a customer, a contractor shall provide the customer with a written disclosure identifying the intended use of the advance payment, the anticipated timing of expenses identified in the disclosure, and the project's anticipated start date.(Note: This summary applies to this bill as introduced.)

The bill defines a "consumer-regulated electric utility" as an electric generation and supply system constructed for the sole purpose of serving new industrial, commercial, data center, or other nonresidential loads not previously served by a provider of retail electric service.

The bill states that a consumer-regulated electric utility is not a public utility and is not subject to regulation by the public utilities commission (commission), unless the consumer-regulated electric utility elects to interconnect with the electric grid in a service territory of a public utility that is subject to regulation by the commission.

A consumer-regulated electric utility may construct and operate a facility within an existing public right-of-way, subject to applicable permitting, restoration, and public safety requirements.

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

The bill defines a "conversational artificial intelligence service" as an artificial intelligence system that is accessible to the general public and that primarily simulates human conversation and interaction through textual, visual, or aural communications.

Effective January 1, 2027, the bill creates requirements for a person that develops and makes available a conversational artificial intelligence service (operator).

For a user of a conversational artificial intelligence service who is under 18 years old (minor user), an operator is:

• Required to provide certain disclosures;
• Prohibited from providing the minor user with points or rewards to encourage engagement with the conversational artificial intelligence service;
• Required to institute reasonable measures to prevent the conversational artificial intelligence service from producing sexually explicit content or statements that simulate emotional dependence; and
• Required to provide tools for the minor user or a parent or guardian of the minor user to manage the minor user's privacy and account settings.

The bill also requires an operator to provide consumer disclosures, implement a protocol for user prompts regarding suicidal ideation or self-harm, and annually report to the attorney general's office information regarding the protocol the operator is implementing. The bill prohibits an operator from indicating or implying that any output data provided by a conversational artificial intelligence service is provided by, endorsed by, or equivalent to services provided by certain licensed or certified professionals.

A violation of the bill is a deceptive trade practice, enforceable by the attorney general under the "Colorado Consumer Protection Act". A person that violates the bill is subject to a civil penalty of $1,000 per violation.

(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.)

Currently, when a state agency awards a grant to a nonprofit organization (grantee), the grantee is generally required to access the grant award by applying for the reimbursement of costs incurred in completing the activity for which the state agency awarded the grant.

The bill allows a state agency, in contracting with any grantee, to dispense up to 25% of the total value of the payments under the contract to the grantee immediately upon executing or renewing the contract. A grantee may only expend money from such a payment on expenses that the grantee incurs in connection with the relevant contract.

The bill does not prevent a state agency, in contracting with a grantee, from:

• Using a waiver process available through state or federal rules to dispense a percentage of the total value of the payments under a contract to a grantee immediately upon the execution or renewal of the contact; or
• For a state agency that, as of the effective date of the bill, already dispenses a percentage of the total value of the payments under a contract to a grantee immediately upon executing or renewing the contract, continuing to dispense the payments as it did before the effective date of the bill.

A grantee that is paid a percentage of the total value of the payments under a contract with a state agency immediately upon executing or renewing the contract is required to comply with all of the reporting requirements specified in the contract.

(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.)

If the state voluntarily elects to participate in a federal program that provides a tax credit for a qualified contribution to a scholarship granting organization, the bill requires the state to include all eligible scholarship granting organizations on its list identifying scholarship granting organizations to the federal government.

If a school enrolls a student whose education-related expenses are paid, in whole or in part, by a scholarship granting organization, the bill requires the school to comply with nondiscrimination requirements and laws concerning students with disabilities.

If the school that is subject to these requirements violates a requirement, the school is subject to an injunction and may have its eligibility to receive money for a student whose education-related expenses are paid by a scholarship granting organization suspended.

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

      Statutory Revision Committee. The bill amends the statutory requirements for the ballot information booklet (booklet) to conform with modern drafting practices and to remove antiquated and redundant language from the booklet's required text. The bill also repeals obsolete provisions regarding transfers to and from the ballot information publication and distribution revolving fund in state fiscal year 2007-08 through state fiscal year 2010-11.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

     Under current law, a property owner is prohibited from retaining more than 5% of a construction contract as retainage if the contract is at least $150,000. The bill authorizes a contractor to submit a surety bond in lieu of withholding retainage, and the property owner must accept the bond and not withhold the retainage if the bond meets the bill's standards. A subcontractor may require the contractor to submit a bond in lieu of retainage for the subcontractor's portion of the retainage. The contractor may require the subcontractor to submit a like bond to the contractor.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

     Current law requires a local government or a tribal government (government) desiring to receive funding from the statewide affordable housing fund to have filed with the division of housing of the department of local affairs (division) a commitment specifying how, within a 3-year cycle, affordable housing units within the local or tribal government's territorial boundaries will be increased by 3% each year over the baseline number of affordable housing units (baseline number). The baseline number resets every 3 years for the next cycle. To be eligible for funding from the statewide affordable housing fund, a local or tribal government is required to file a commitment with the division and achieve the 3% increase over the baseline number each year during the 3-year cycle.

     The bill changes the requirements for the 3-year cycle beginning on January 1, 2027, and each 3-year cycle thereafter, so that a local government desiring to receive funding from the statewide affordable housing fund is no longer required to increase affordable housing units by 3% above the baseline each year, but is instead required to meet the target increase number of affordable housing units (target increase number). The target increase number equals the average annual number of permits for new housing units or functional equivalents of permits for new housing units that have been issued over the past 3 years within the jurisdiction of the local government, multiplied by the number of years of the upcoming 3-year cycle to which the local government is committing, multiplied by:

• 0.10 if the average annual job growth rate in the county in which the local government is located is significantly lower than the statewide median annual job growth rate over the past 3 years, as determined by the division;
• 0.15 if the average annual job growth rate in the county in which the local government is located is close to the statewide median annual job growth rate over the past 3 years, as determined by the division; or
• 0.20 if the average annual job growth rate in the county in which the local government is located is significantly higher than the statewide median annual job growth rate over the past 3 years, as determined by the division.

     The bill permits a local government that desires to be eligible for funding from the statewide affordable housing fund but is unable to achieve the 3% annual increase in affordable housing units for the 3-year cycle beginning on January 1, 2024 to file a good faith effort waiver with the division. The division may, in its discretion, grant a good faith effort waiver to a local government that filed for a waiver on or after June 15, 2026 but before November 1, 2026 and complied with other requirements of the bill.

     The bill permits a government that desires to be eligible for funding from the statewide affordable housing fund but is unable to meet the target increase number in affordable housing units for the 3-year cycle beginning on January 1, 2027 to file an adjustment waiver with the division. The division may, in its discretion, grant an adjustment waiver to a government that filed for a waiver and complied with other requirements of the bill.

     For the purposes of determining whether a local government has achieved the target increase number for the 3-year cycle beginning on January 1, 2027, and for each 3-year cycle thereafter, an affordable housing unit that satisfies the following criteria counts for one affordable housing unit plus the following corresponding additional unit amount:

• A unit that is developed on land donated by the local government or tribal government qualifies for an additional 0.10 of a unit;
• An affordable housing unit that is developed with money provided by multiple local governments qualifies for an additional one-tenth of a unit for each local government that provided money;
• A unit that is developed to be sold for-sale housing and that meets certain affordability requirements qualifies for an additional 0.20 of a unit; and
• A unit that is restricted to be rented or sold to a household with an annual income of at or below 30% 40% of the area median income, including a supportive housing unit, qualifies for an additional 0.20 of a unit.

     If affordable housing is developed and qualifies for a property tax exemption, thereby reducing property tax revenue to the county in which the affordable housing is located, and the county did not provide any money to develop the affordable housing, the division may, in its discretion, allow each such affordable housing unit to count as up to 1.15 affordable housing units for the county at the time of vertical construction. If a county's property tax revenue will be reduced due to the development of affordable housing, the county shall submit, at the time of the project underwriting for the affordable housing, documentation to the division of anticipated reduced property tax revenue.

      Beginning in 2027, to be eligible for direct funding, or for affordable housing projects within a tribal government's territorial boundaries to be eligible for funding, tribal governments are required to implement a system to expedite the development approval process for affordable housing projects and required to submit evidence of such satisfaction to the division.

(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 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.)

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.)

     Under current law, the title board must set a ballot title for an initiative petition that is brief, does not conflict with another title for an initiative petition filed for the same election, and is in the form of a question that may be answered 'yes/for' or 'no/against' and that unambiguously states the principle of the provision sought to be added, amended, or repealed by the initiative. The bill adds a requirement that the title board write a ballot title using accessible language, which means plain language that is understood by the widest possible audience. In determining whether a ballot title is written using accessible language, the title board may consider whether the title:

• Avoids using legal, technical, or specialized terminology when possible;
• Clearly identifies the principal change in law or policy proposed by the proposed law or constitutional amendment;
• Avoids unnecessary qualifiers, double negatives, and overly complex phrasing;
• Organizes clauses so that the effect of a 'yes/for' or 'no/against' vote is readily understood; and
• Presents necessary information within the ballot title in a logical and readable order.

     In addition, current law requires that specific language appear in the ballot title for certain initiatives that increase or reduce tax revenue. For initiatives that reduce state tax revenue or local district property tax revenue through a tax change, this required language must appear at the beginning of the ballot title. For initiatives that increase tax revenue for any district through a tax change, this required language must appear directly after language required by the Taxpayer's Bill of Rights. The bill modifies these statutory provisions so that the required ballot title language must only be substantially similar to the specific statutory language and may appear anywhere in the ballot title.

(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.)

      Sunset Process - House Energy and Environment Committee. The bill implements recommendations of the department of regulatory agencies in its 2025 sunset review of the public utilities commission (commission) as follows:

     

• Sections 1 and 2 of the bill continue the commission for 11 years to September 1, 2037;
• Section 3 permits the commission members to engage in nonpublic communications regarding adjudicatory matters after the close of the evidentiary record if prior notice of the communications is provided and the final reasoning and determinations of the matter are later made at a public hearing;

       

• Sections 4 through 9 authorize the commission to send communications by email;
• Sections 10 through 13 modernize certain processes, provide additional transparency, and clarify inconsistencies in certain energy statutes by:

• Aligning the renewable energy standard with the statutes governing clean energy plans;
• Directing the commission to perform a study to identify any barriers to joint procurement by electric utilities with regard to advanced technology generation resources;
• Authorizing the commission to require a commission-regulated utility to contract with one or more third parties to administer certain customer-facing programs; and
• Clarifying that a municipally owned utility, cooperative electric association, independent transmission developer, or independent power producer may appeal to the commission a local government's decision to deny a land use permit or application for a major electrical or natural gas facility owned by the municipally owned utility, cooperative electric association, independent transmission developer, or independent power producer;

• Sections 14 through 19 authorize the commission to direct investor-owned electric utilities to use securitization through the 'Colorado Energy Impact Bond Act' as an alternative means of financing and recovering costs;
• Section 20 requires the commission to:

• Adopt rules standardizing the implementation of the various income-based energy assistance programs provided by commission-regulated utilities in the state; and
• Conduct a study into commission-regulated utilities' income-based energy assistance programs to determine whether funding access and equity can be improved in the state;

• Section 21 :

• Prohibits an individual from impersonating a transportation network company (TNC) driver (driver). An individual who violates the prohibition commits a class 2 misdemeanor. An individual who impersonates a driver during the commission of a felony offense commits a class 6 felony. A TNC is required to conduct periodic checks utilizing facial recognition software to prevent driver impersonation in accordance with rules adopted by the commission.
• Requires a TNC to anonymize data reported to the commission concerning driver refusals to provide service to a rider and the commission to make the anonymized reports available to the public;
• Requires a TNC to provide information about the commission, including the commission's contact information, to a rider in accordance with rules adopted by the commission; and
• Repeals the burden to prove that a driver's violation was reported to the TNC for the TNC to be held liable for the violation and raises the fine for a violation from $550 to $1,100;

• Section 22 requires TNCs to annually submit to the commission a report, redacted to protect personal identifying information, that contains all safety-related incident reports made to or created by the TNC in the preceding calendar year. The commission shall make the reports publicly available.

       

• Section 23 expands the types of drivers who need to have criminal history record checks performed to include drivers who are employed by any motor carriers and contract carriers;
• Section 24 requires the commission to perform a market study to determine if the current systems of regulating intrastate contract and common carriers optimally balance consumer protections with industry and regulatory efficiency and to report its findings and recommendations based on the study to the general assembly by January 1, 2028;
• Sections 25 and 26 replace the current inspection requirements for a charter bus, children's activity bus, fire crew transport, luxury limousine, off-road scenic charter, and large-market taxicab with a requirement that these vehicles be inspected on a schedule and to a standard set by rules adopted by the commission;
• Sections 27 through 33 update the state railroad regulation requirements to mirror current federal law and to repeal obsolete provisions;
• Section 34 removes the $500 fee cap paid by companies to access the Colorado no-call list, replaces it with a $1,000 fee cap, and requires conforming list brokers, which are companies that purchase the no-call list and sell it to other companies, to pay a fee established by the commission by rule;
• Sections 35 through 39 apply the fees that the commission assesses on public utilities on intrastate telecommunications and voice service providers to help finance the commission's telecommunications-related work;
• Section 40 aligns the usage of money collected from charges related to the provision of 911 services with federal requirements by clarifying that the money may be expended for public safety radio equipment outside of a public safety answering point only if the equipment is used for dispatching emergency service providers to respond to 911 calls;
• Section 41 authorizes the commission to adopt rules that establish caps on rates charged by penal communications service providers on intrastate penal communications services provided for intrastate communications with individuals in correctional facilities and to enforce the intrastate rate. Section 41 also requires penal communications service providers to cooperate with commission staff when the staff is performing biannual testing of penal communications services.
• Section 42 exempts small operators of natural gas pipelines from the minimum $5,000 civil penalty required for violations of pipeline safety laws and authorizes the commission to impose a lesser civil penalty against a small operator; and
• Section 43 directs the commission to perform a study identifying all privately owned water utilities in the state and assessing their financial conditions and needs.(Note: This summary applies to this bill as introduced.)

     The bill creates the large employer health-care support enterprise (enterprise) to impose, assess, and collect the large employer health-care support fee (enterprise fee) in the amount of $2,300 for each supported worker for the calendar year. A worker who is receiving medical assistance benefits under the state medical assistance program is a supported worker (supported worker).

     The business purpose of the enterprise is to help large employers retain supported workers who are not provided employer-sponsored affordable health coverage by using enterprise fee revenue to help finance the costs for medical assistance benefits for large employers' workers. This service reduces lost productivity due to worker illness and training costs to replace workers who may otherwise seek employment that provides affordable health coverage.

     An employer is subject to the enterprise fee if the employer is a large employer, which is defined in the bill as an employer that has 500 or more supported workers (large employer). An employer is exempted from paying the enterprise fee if the employer:

• Provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month;
• Is a franchisee of the employer;
• Is a nonprofit employer;
• Is a public employer; or
• Has a collective bargaining agreement with its employees that includes health-care coverage.

     Starting with a review of the 2027 calendar year, the department of health care policy and financing (HCPF) shall prepare a large employer report by March of the following calendar year that identifies large employers by their number of supported workers for the preceding calendar year. An employer may contest the employer's identification as a large employer. Once identified, a large employer shall either pay the enterprise fee for each of the large employer's supported workers or demonstrate that it provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. The enterprise may adjust the amount of the enterprise fee to reflect the cost of the services, for inflation, or for other reasons. A large employer commits a petty offense and is subject to a civil penalty for failure to provide information necessary to calculate the enterprise fee or to either timely pay the enterprise fee or demonstrate that the large employer offers affordable health coverage as specified in the bill.

     Enterprise revenue is used to pay for medical assistance benefits for working-age adults under the state medical assistance program and to increase reimbursement rates for health-care providers providing medical assistance program services to ensure worker access to medical services.

     The enterprise is governed by the enterprise board, and the enterprise board shall report annually to the general assembly on the enterprise revenue and the enterprise's use of the enterprise revenue in support of large employers.

     If the enterprise determines that retaining additional enterprise fee revenue would cause the enterprise to receive more than $100 million dollars in its first 5 fiscal years, the state treasurer shall credit the additional fee revenue to the large employer fee cash fund created in the state treasury for administration by HCPF, and that fee revenue is subject to the state fiscal year spending limit imposed by section 20 of article X of the state constitution and the excess revenues cap. The money in the large employer fee cash fund shall be used by HCPF to pay for costs for medical assistance benefits to support large employers' supported workers.
(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 bill requires an investor-owned electric utility (utility) to submit a proposal to the public utilities commission (PUC) that establishes a first allotment of residential electricity service (FARE service) program.

The FARE service program provides a minimum level of electricity at a marginal cost rate for income-qualified utility customers. A FARE service proposal that a utility submits to the PUC must include:

• The amount of electricity that qualifies as a minimum level of electricity for an average income-qualified utility customer based on monthly usage to support a customer's basic needs;
• A marginal cost rate on a per-kilowatt-hour basis for delivering electricity to a customer, which marginal cost rate must be lower than the residential customer rate that the income-qualified utility customer would normally be charged; and
• A description of the process by which an income-qualified utility customer may enroll in the FARE service program.

The PUC shall approve a utility's FARE service proposal if the PUC determines that the proposed FARE service would be in the public interest.

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

The bill creates a statutory cause of action for a person who is injured during a civil immigration enforcement action has their federal constitutional rights violated by another person who, whether or not acting under color of law, violates the United States constitution while is participating in civil immigration enforcement. A person who violates the United States constitution while participating in civil immigration enforcement and whose conduct was the proximate cause of the violation is liable to the injured party the person whose rights are violated for legal or equitable relief or any other appropriate relief. The action must be commenced within 2 years after the cause of action accrues.

      The bill appropriates $125,604 to the department of law from the legal services cash fund of revenue from the risk management fund.

(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.)

Current law requires certain entities to file a clean energy plan (plan) to achieve an 80% decrease of greenhouse gas emissions caused by the entity's electricity sales in Colorado by 2030 relative to 2005 levels. Other entities may voluntarily choose to file a plan.

Under current law, no later than March 31, 2026, an entity required to submit a plan may inform the division of administration (division) in the department of public health and environment in writing of challenges the entity is encountering or expects to encounter in achieving the 80% reduction of greenhouse gas emissions by 2030. The bill clarifies that an entity that has voluntarily submitted a plan may also inform the division of challenges the entity is encountering or expects to encounter in achieving the 80% reduction of greenhouse gas emissions by 2030. The bill also extends the deadline by which an entity must inform the division of challenges from March 31, 2026, to May 31, 2026.

A cooperative electric association (association) exempted from regulation by the public utilities commission or a municipal utility (utility) that informs the division of challenges the association or utility is encountering or expects to encounter has until December 31, 2026, to submit to the division an updated plan with the earliest year, not later than 2040, that the association or utility expects to be able to achieve the 80% decrease of greenhouse gas emissions, relative to 2005 levels, without impairing the association's or utility's ability to maintain applicable electric reliability standards and without increasing the association's or utility's average annual electric rates greater than 1.5%.

The bill prohibits the air quality control commission and the division from undertaking any action that impairs the association's or utility's ability to maintain applicable electric reliability standards or that increases the association's or utility's average annual electric rates greater than 1.5%.

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

The bill requires an operating system provider to:

• Provide an accessible interface at account setup that requires an account holder to indicate the birth date or age of the user of that device to provide a signal regarding the user's age bracket (age signal) to applications available in a covered application store;
• Provide an application developer (developer) that requests an age signal, with respect to a particular user, the technical ability to call an age signal via a reasonably consistent real-time application programming interface that identifies, at a minimum, the user's age-bracket data; and
• Send only the minimum amount of information necessary to comply with the bill. An operating system provider shall not share an age signal with a third party for a purpose not required by the bill.

The bill requires a developer to request an age signal with respect to a particular user from an operating system provider or a covered application store when the developer's application is downloaded and launched. A developer that receives an age signal is deemed to have knowledge of the age range of the user to whom that age signal pertains across all platforms of the application and points of access of the application. However, if a developer has clear and convincing information that a user's age is different than the age indicated by an age signal, the developer shall use that information as the primary indicator of the user's age range.

A developer shall not:

• Request more information from an operating system provider or a covered application store than is necessary to comply with the bill; or
• Share an age signal with a third party for a purpose not required by the bill.

A person that violates the bill must pay a civil penalty of not more than $2,500 for each minor affected by each negligent violation or not more than $7,500 for each minor affected by each intentional violation. The penalty is assessed and recovered in a civil action brought by the attorney general.

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

The bill modifies the requirement that a taxpayer add the amount of any overtime compensation excluded or deducted from the taxpayer's federal gross income back to the taxpayer's federal taxable income for purposes of calculating state income tax liability to apply only in the 2026 income tax year.

(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. 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.)

     

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.)

     

A renewable energy project developer (facility owner) that intends to undertake a project to build a renewable energy facility (renewable energy project) may currently submit an application for land use approval from the renewable energy project to a local government. However, current law does not specify what process a local government may use to charge fees or set a timeline for the local government to make a final decision regarding land use approval for the renewable energy project. The bill specifies that control over the specifics of the application process rests with the local government. The local government may establish fees for an application for a renewable energy project and may offer two independent tracks for the application based on the fee the facility owner pays. The standard track allows a facility owner to pay a lower fee, but does not guarantee a specific timeline for the local government to issue a final decision on the application. The expedited track allows a facility owner to pay an additional fee, with an agreement that if the local government takes longer than 120 days, minus any permitted tolling periods, a percentage of the higher fee will be refunded.

     

The bill gives local governments authority to contract with third-party technical reviewers to review the application for a final decision. The bill also requires a facility owner to pay a success fee to the local government upon final approval of the project, based on the amount of time between receipt of the application and when the project is approved, to be used by the local government for expenses related to regulating renewable energy facilities and maintaining local roads impacted by facility construction.

(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.)

Currently, a person licensed as a manufacturer of spirituous liquors, malt liquors, or vinous liquors; a brew pub; a vintner's restaurant; or a limited winery (licensee) may allow another licensee to manufacture and store vinous liquors and malt liquors on the first licensee's premises. The bill specifies that a person licensed as a distillery pub is a licensee. The bill also specifies that, in addition to vinous liquors and malt liquors, a licensee may allow another licensee to manufacture and store spirituous liquors on the first licensee's premises.

The bill also allows a licensee to manufacture and store vinous liquors, spirituous liquors, or malt liquors (alcohol beverages) on the first licensee's premises on behalf of another licensee (alternating premises licensed premises). An alternating premises licensed premises must be adjacent to the premises of the person on whose behalf the licensee is manufacturing or storing alcohol beverages. A licensee may not sell alcohol beverages at retail from an alternating premises licensed premises.

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

Under current law, a licensed manufacturer of spirituous liquors (manufacturer) may conduct tastings of and sell the manufacturer's own spirituous liquors at the manufacturer's licensed premises or at one other approved sales room location. The bill authorizes the manufacturer to also conduct tastings of and sell the manufacturer's spirituous liquors at up to 2 approved other sales room locations.

The bill authorizes a manufacturer to apply for a permit from the state licensing authority to serve and sell alcohol beverages acquired from a licensed wholesaler at the manufacturer's premises or a sales room location. A copy of the permit application must be sent to the local licensing authority for comment, posted for 45 days in a conspicuous place at the location that is the subject of the application, and published in a local newspaper of general circulation.

Before issuing the permit, the state licensing authority shall consider:

• A response from the local licensing authority concerning impacts on the surrounding neighborhood, including traffic, noise, and distance from schools;
• Whether zoning, fire, and other requirements have been met; and
• Public comments, if any.

The state licensing authority shall not issue the permit unless the applicant affirms that they have complied with local zoning restrictions, including requirements for distance from schools.

If the permit application is approved:

• The manufacturer must serve sandwiches and light snacks if selling and serving alcohol beverages acquired from a wholesaler licensed in the state; and
• The proceeds from the sale of alcohol beverages acquired from wholesalers must not account for more than 50% of the gross annual revenue from alcohol beverage sales.(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.)

     Destination management companies (DMCs) are companies that have specialized local knowledge, expertise, and resources and provide or arrange events, tours, transportation, and other logistics for events (destination management services). Currently, DMCs are charged sales and use tax on goods and services that they purchase in connection with providing destination management services in Colorado. The bill exempts a DMC from being assessed sales and use tax on fees charged by the DMC for the provision of destination management services to clients.

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

The bill creates certain requirements and prohibitions related to sports betting.

      Section 2 of the bill adds definitions to the statutes regulating sports betting.

      Section 3 prohibits a person licensed by the Colorado limited gaming control commission (commission) to operate an internet sports betting operation (internet sports betting operator) from:

• Accepting more than 5 separate deposits from an individual in a 24-hour period;
• Limiting the size and frequency of deposits or bets because an individual obtains a financial benefit as a result of placing the bet or due to the individual's betting activities, unless the betting activities constitute a suspicious betting activity or are indicative of a gambling disorder; or
• Initiating or sending mobile device push notifications or text messages to account holders in the state soliciting bets or deposits.

      Section 4 prohibits a person from:

• Including enhanced payout promotions or information on how to place a sports bet in an advertisement or promotion for a sports betting operation; or
• Broadcasting an advertisement or promotion for a sports betting operation from 8 a.m. to 10 p.m. or during a live broadcast of an athletic competition.

      Section 4 also requires:

• A sports betting operator or internet sports betting operator to comply with certain requirements in contracting with and compensating a third party for marketing and advertising services; and
• An internet sports betting operator to provide to the division of gaming in the department of revenue data and metrics related to the operator's sports betting operation for the preceding calendar year. The division must comply with certain confidentiality requirements and compile the data into a public report every 3 years starting on January 1, 2029.

      Section 5 prohibits an internet sports betting operator from offering or accepting a proposition bet or directly or indirectly accepting deposits using a credit card in connection with the acceptance of a sports bet (prohibitions). A violation of a prohibition constitutes a class 2 misdemeanor.

      Section 6 allows the commission to assess a maximum penalty of $25,000 against a violator of a prohibition.

      Section 7 requires that the amount of money annually transferred from the sports betting fund to the water plan implementation cash fund is no less than the amount transferred to the water plan implementation cash fund in the previous state fiscal year, to the extent the unexpended and unencumbered money in the sports betting fund permits.(Note: This summary applies to this bill as introduced.)

     If a driver is involved in a collision resulting in death or suspected serious bodily injury, the bill requires , with certain exceptions, a law enforcement officer (officer) to offer the driver the opportunity to voluntarily submit to a preliminary screening test of the driver's breath after the officer advises the driver that they may refuse or agree to provide a sample for the test.

     The bill clarifies what a law enforcement officer must include in their advisement to a driver, including that the driver may refuse or agree to provide a sample for the test.

(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 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.)

     Current law requires each principal department (department) to establish a schedule to review all of its rules. The bill 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 bill 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;
• Whether there are opportunities to improve the effectiveness of the rule in meeting its purpose, intent, or goal; and
• Whether the rule creates administrative burdens on the agency, consumers, or businesses without a corresponding public benefit.

     Current law requires each department to present a report at its 'SMART Act' hearing regarding its mandatory review of all rules. The bill permits the committee of reference presiding over the 'SMART Act' hearing to determine whether a program or function subject to the rules should be subject to a sunset review and to provide to the legislative audit committee its departmental regulatory agenda for the audit committee to determine whether a program or function subject to the rule should be subject to a performance or financial audit.

     The bill 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 introduced.)

      Section 1 of the bill modifies the fees of county treasurers by specifying fee amounts treasurers are required or allowed to collect in connection with the public auction and related proceedings for issuance of a treasurer's deed described in section 50. The bill adds, commencing on or before December 31, 2026, and every fifth year thereafter, an upward adjustment of the maximum dollar amount of all treasurer fees. The fees described in sections 1 and 50 apply to services performed or transactions occurring on or after June 1, 2026.

      Sections 2 through 49 make technical modifications to the provisions governing county treasurer tax lien sales for the collection of delinquent property taxes. The bill clarifies certain definitions and standardizes the use of defined terms. The bill modifies certain provisions and repeals obsolete provisions in conformity with the new process to obtain a treasurer's deed for a property subject to a tax lien set forth in section 50.

      Section 50 recreates, with changes, the public auction process established in 2024 that is required prior to the issuance of a treasurer's deed to protect against an unconstitutional taking of a taxpayer's property, or property value, in excess of their tax debt. The bill models the public auction process on the public trustee foreclosure process. The bill creates new definitions and modifies and expands the provisions for a public auction, including related rights, limitations, and records. The modified process applies to a treasurer's deed issued on or after June 1, 2026, regardless of the date of the tax lien sale, application for treasurer's deed, or commencement of any related proceeding.(Note: This summary applies to this bill as introduced.)

     Under current law, the 'Plastic Pollution Reduction Act' includes restrictions on the use and distribution of single-use plastic carryout bags and expanded polystyrene food containers.

     The bill expands the 'Plastic Pollution Reduction Act' by prohibiting, on and after January 1, 2027, a retail food establishment or third-party food delivery service from providing single-use food serviceware to a customer unless the customer requests single-use food serviceware or confirms that the customer wants single-use food serviceware when offered. The bill specifies certain exceptions.

     The department of public health and environment (department) is required to, on or before January 1, 2027, establish a page on the department's public website that includes a description of the requirements set forth in the bill and the existing enforcement mechanism included in the 'Plastic Pollution Reduction Act'.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

     The bill allows a person to select a day (advocacy day) that individuals may lobby a covered official on the person's behalf (advocacy day participant). A person who will have an advocacy day participant lobby a covered official on their behalf during an advocacy day must register and file specified information with the general assembly for each advocacy day during which an advocacy day participant is expected to participate. An advocacy day may only occur if the person has filed the form and the general assembly is in a regular or special session.

     An advocacy day participant is not a volunteer or professional lobbyist and is not required to annually register with the secretary of state or complete monthly disclosure statements. An advocacy day participant must not accept compensation for lobbying during an advocacy day, lobby on behalf of a person not registered with the general assembly, lobby outside of a one-mile radius of the state capitol, or lobby on a day other than that designated as an advocacy day.

     The bill provides that a lobbyist exclusively employed by a single nonprofit entity who engages in lobbying of covered officials on behalf of the nonprofit entity as an incidental duty of the individual's role is a nonprofit advocate (nonprofit advocate). A nonprofit advocate is not a professional lobbyist but must comply with the registration and disclosure requirements of professional lobbyists.

     Currently, each principal department must designate one person who is responsible for lobbying a state official or employee on behalf of the department (legislative liaison). The bill provides that the judicial branch must also have one legislative liaison who lobbies on the judicial branch's behalf (judicial lobbyist). A legislative liaison, a judicial lobbyist, or an individual who lobbies on behalf of the offices of the governor or lieutenant governor as a member of the governor's cabinet or as a personal staff employee in the offices of the governor or the lieutenant governor (governor's lobbyist) must register with the secretary of state annually.

     In addition to annually registering with the secretary of state, a legislative liaison, judicial lobbyist, or a governor's lobbyist must file a monthly disclosure statement with the secretary of state (disclosure statement). The bill provides that a legislative liaison, judicial lobbyist, or a governor's lobbyist must indicate on the disclosure statement the bill number of any legislation for which they have lobbied or will lobby a covered official and their position regarding the legislation. The legislative liaison, judicial lobbyist, or a governor's lobbyist must update their position on the disclosure statement within 72 hours of a change in position.
(Note: This summary applies to this bill as introduced.)

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