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

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

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

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

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


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

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

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

     The act 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 act 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 act during its 'SMART Act' hearing.

     For the 2026-27 state fiscal year, the act appropriates $436,025 to the department of natural resources from the parks and outdoor recreation cash fund to be used for state park operations.


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

     Under current law, the Colorado job growth incentive tax credit (credit) may only be allowed by the economic development commission (commission) through state income tax year 2026. The act amends the Colorado job growth incentive tax credit to authorize the commission to allow new credit awards through state income tax year 2034. The act also extends the commission's annual reporting requirement through September 1, 2042.


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

     The act 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.

     A producer selling products that require time and temperature control for safety may sell one type of such food product, with the ability to offer up to 5 variations of that one type of food product. The producer must specify the individual food products that require time and temperature control for safety and provide a list of such food products to the department of public health and environment (department) or a county, district, or regional health agency (public health agency) upon request.

     A producer selling products under the CCFA is required to register with the department before selling. The department must issue a registration number to each producer and maintain an electronic registry of producers. A producer may earn up to $150,000 of net revenues under the CCFA each calendar year, increased from $10,000 . The department is required to adjust this cap annually for inflation.

     The act authorizes a public 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. If a public health agency determines that, on 3 separate occasions within 12 months, a producer has misbranded food that requires time and temperature control for safety or failed to comply with requirements related to food that requires time and temperature control for safety, the producer shall not sell foods that require time and temperature control.

     The act creates the cottage foods cash fund (cash fund) and transfers $300,000 into the cash fund ($200,000 from the medication administration cash fund and $100,000 from the assisted living residence cash fund). The act also appropriates $119,354 to the department to implement the act.


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

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) attorney general.

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

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

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

     The bill authorizes the division attorney general to adopt rules:

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

       

• To define standards for workplace health and safety if there is no standard in effect under the OSH Act; and
• As necessary to implement the bill.

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

      Sections 2 3 through 8 11 make conforming amendments.

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


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

     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, 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 act 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 act. The act also requires the department to submit an annual report starting November 1, 2027, to the joint budget committee with information about the costs associated with collecting, administering, and enforcing the fees and, where applicable, the specific tasks that contribute significantly to the fee collection workload.


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

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

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

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

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

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


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

     The act requires the fiscal impact statement and ballot information booklet entry for the following types of initiated measures to include a description of the measure's likely effect on the 3 largest areas of program expenditure of the state:

• A measure that increases state expenditures, except for de minimis and administrative expenditures, and that does not identify and provide for a sufficient source of revenue or sufficient reductions in state spending to account for the increased expenditures; and
• A measure that requires existing revenue sources to be reallocated and spent in a particular way.

     The act also modifies existing required language for ballot titles and the ballot information booklet for certain initiated measures to mirror the language used in the act.


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

     The act authorizes the communication services for people with disabilities enterprise board (board), in consultation with the division for the deaf, hard of hearing, and deafblind (division), to enter into a contract with a third-party researcher on or before July 1, 2027, to study sign language interpretation services for the deaf, hard of hearing, and deafblind community in the state. If the board enters into a contract with a third-party researcher, the act establishes certain interview, data-collection, and comparative research requirements for the study and requires the third-party researcher to report its findings, conclusions, and recommendations to the board and the division on or before July 1, 2028.


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

     The act creates the pesticide product disposal and container recycling enterprise (enterprise) in the department of agriculture (department). The board of directors of the enterprise (board) 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 not identified as exempt from the program by the board (eligible pesticide products) and with coordinating the recycling of pesticide product containers (program). Along with providing these business services, the program must:

• Organize eligible pesticide product disposal 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 of eligible pesticide products and the recycling of their containers and the services provided by the program; and
• Provide certain business services to an applicant that registers an eligible 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 eligible pesticide product that is disposed of through the program; and
• A pesticide registration product disposal fee on each applicant, which fee must be no more than $50 per eligible pesticide product.

     The fees are credited to the pesticide product disposal and container recycling enterprise cash fund (fund) for use by the enterprise to carry out the program. Money credited to the fund is continuously appropriated to the enterprise for the purposes set forth in the act.

     Commencing in 2028, the enterprise must annually report to the legislative committees with jurisdiction over agricultural matters the following information for the previous 12 months: the amount of fees collected, the total revenue generated by the fees, the location and times of disposal events held, a summary of the amount and types of products disposed of, and a description of education and outreach activities conducted.

     $19,875 is appropriated from the legal services cash fund to the department of law to provide legal services for the department in implementing the act. The appropriation is from revenue received from the department that is continuously appropriated to the department from the fund.


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

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.)

     The act creates the retail theft prevention advisory board (advisory board) in the division of criminal justice in the department of public safety (division). The advisory board shall develop procedures related to applying for a grant for the retail theft prevention grant program created in the act; 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 act creates the retail theft prevention grant program in the division. 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 act requires the division to annually report during its 'SMART Act' hearing certain information about the retail theft prevention grant program and felony-level retail theft in Colorado.

     The act extends the crime prevention through safer streets grant program (safer streets grant program) to November 1, 2029, and makes the retail theft prevention grant program an allowable use of the money appropriated for the safer streets grant program. On July 1, 2027, $200,000 of the unexpended and unencumbered money remaining at the end of the 2026-27 state fiscal year from the money appropriated for the safer streets grant program reverts to the general fund.


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

     The act requires, beginning July 1, 2027, a private entity conducting business in the state that employs 100 or more workers (employer) to include demographic workforce data collected through the United States equal employment opportunity commission's 'Employer Information Report' (EEO-1 data) in periodic reports to the secretary of state. An employer is required to provide the EEO-1 data to the secretary of state even if the federal government repeals or discontinues the federal requirement to submit the EEO-1 data to the United States equal employment opportunity commission.


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

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

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

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

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

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

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

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

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


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

     The act creates and 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 by the repeal of the downloadable software sales and use tax exemption elsewhere in the act.

     Beginning January 1, 2027, the act 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 act exempts from sales and use tax downloaded software governed by a negotiable license agreement or developed for use by a particular user.

     For each July, August, November, and December in 2027 and 2028, the act allows a qualifying retailer in the food or drink industry to deduct from state net taxable sales the lesser of state net taxable sales or $14,000.

     Currently, 15% of the net revenue collected as sales and use tax is credited to the general fund, less 1.655% (allocation percentage), which is credited to the housing development grant fund. Beginning January 1, 2027, and until December 31, 2028, the act reduces the allocation percentage to 1.629%. Beginning January 1, 2029, the allocation percentage is 1.625%.

     Beginning July 1, 2026, the act creates a sales and use tax exemption for a retailer selling food or drink (retailer) whose sales of prepared food exceed 25% of the retailer's sales revenue equal to 100% of the price the retailer paid for gas and electricity. A retailer whose sales of prepared food are 25% or less of the retailer's sales revenue is allowed a credit against the sales taxes otherwise due equal to 0.5% of the retailer's prepared food sales revenue.

     The repeal of the downloadable software sales and use tax exemption applies to the sale, storage, use, and consumption of tangible personal property on or after January 1, 2027.

     Provisions of the act are contingent upon House Bill No. 26-1221 and House Bill No. 26-1222 not becoming law.

     For the 2026-27 state fiscal year, the act appropriates $48,326 from the general fund to the department of revenue for tax administration system support and personal services.


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

     For property tax years commencing on or after January 1, 2027, the act makes it a petty offense for a person, in connection with nonresidential property, to certify the truth and accuracy of information provided to the assessor in connection with property valuation when the information is not true and accurate as to every material matter. The act also makes it a petty offense for a person, in connection with nonresidential property, to willfully aid or assist in filing information that is fraudulent or false in connection with property valuation. The act specifies the sentencing requirements for a person convicted of a petty offense pursuant to the act and authorizes the county attorney to file and prosecute any action arising under the act in the county court of the county in which the property is located. If a court of competent jurisdiction finds that a taxpayer committed a petty offense pursuant to the act, the property owner is not entitled to penalty interest earned on any tax refund; the board of assessment appeals does not have the authority to determine whether a taxpayer has forfeited this right.

     Existing law requires a petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals or a denial of an abatement of taxes to the board of county commissioners to provide certain information to the board of equalization or to the board of county commissioners. The act requires the petitioner to provide information that is specific to the property at issue.

      For property tax years commencing on or after January 1, 2027, the act allows a county to file a motion with the board of assessment appeals noting the county's preference that a case appealing a decision of the board of assessment appeals be heard in district court. The act allows the petitioner to elect whether the case will be heard by the board of assessment appeals or the district court.


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

     The act:

• Prohibits a provision in an arbitration agreement that requires an employee to an employer and employee contract or a consumer to a business 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 preventing, a certain party, type of party, or attorney from asserting the party's right in arbitration or bringing a claim in arbitration; and
• Requires a party to fully comply with requirements of a record of an award, within 120 days after the date of the award, or be liable for additional damages caused by their failure to comply.

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


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

     Beginning June 1, 2027, 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 a consecutive period of nine months following reinstatement of the person's driver's license prior to being eligible to obtain any other driver's license, except in limited circumstances.

      If a person's driving privileges have been revoked for one year or more because of a refusal related to certain offenses related to driving while under the influence of drugs or alcohol, current law authorizes the person to apply for early reinstatement with an interlock-restricted license after the driving privilege has been revoked for 2 months. Beginning June 1, 2027, the 2-month waiting period is repealed.

     Under current law, a financial assistance program (assistance program) is available to assist people who apply for an interlock-restricted license and are unable to pay the full cost of an approved ignition interlock device. The act restricts eligibility for the program to those who satisfy certain income criteria.

     A certified ignition interlock manufacturer (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 manufacturer must provide certain information regarding the assistance program at the time the interlock device installation appointment is scheduled and when a person executes an interlock device lease or service agreement.

     The act appropriates $15,225 to the department of revenue to implement the act.


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

     The act 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 adaptive textual, visual, or aural communications.

     Effective January 1, 2027, the act creates requirements and prohibitions for a person, partnership, corporation, or entity that develops and makes publicly available a conversational artificial intelligence service or offers a conversational artificial intelligence service to a consumer (operator).

     An operator is required to use commercially reasonable methods or generally accepted methods to estimate the age of a consumer who has or opens an account or profile to use a conversational artificial intelligence service (account holder) and the age of other users of a conversational artificial intelligence service. If an operator knows that an account holder or user is a minor, an operator is:

• Required to provide certain disclosures;
• Prohibited from providing the minor account holder or minor user with points or rewards to encourage engagement with the conversational artificial intelligence service;
• Required to institute technically feasible measures to prevent the conversational artificial intelligence service from producing explicit sexual conduct, intimate digital depictions, or statements that simulate emotional dependence;
• Required to implement a protocol for a conversational artificial intelligence service to stop engaging in response to a user prompt regarding sexual conduct with a minor; and
• Required to provide tools for the minor account holder or minor user or a parent or guardian of the minor account holder or minor user to manage the minor account holder's or minor user's privacy and account settings.

     The act also requires an operator to provide a disclosure to a user that a conversational artificial intelligence service is artificial intelligence, 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 act prohibits an operator from stating 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.

     The act clarifies that nothing in the act limits an individual's ability to access certain information and resources pursuant to the state constitution, requires an operator to disclose confidential information, or authorizes content moderation practices inconsistent with the United States constitution.


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

     The act requires the division of labor standards and statistics (division) in the department of labor and employment (CDLE), on or before January 15, 2027, to begin collecting data concerning temperature-related injury or illness or temperature-related emergencies at worksites and to:

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

     On or before July 1, 2028, the act requires the division to develop a model temperature-related injury and illness prevention plan (TRIIPP) that thereafter must be made available on CDLE's website. Additionally, the act requires the division to review and update the model TRIIPP at least every 5 years and grants the division authority to adopt rules necessary to implement the act.

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


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

     Pursuant to existing law, when an administering 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 administering state agency awarded the grant.

     Notwithstanding any provision of law to the contrary, the act allows an administering state agency to advance a payment to a grantee only for a state-funded grant subject to certain requirements.

     The administering state agency shall:

• Have an existing process or develop a new process that is approved by the state controller to dispense an advance payment;
• Disclose the availability of advance payment in any notice of a grant funding opportunity, grant solicitation, request for applications, or other announcement issued to prospective grantees;
• Ensure that any advance payment to a grantee is the minimum amount needed to achieve the outcome of actual, immediate cash requirements of the grantee in carrying out the grant objective; and
• Use the office of the state controller's risk assessment tool to determine whether a grantee is high, medium, or low risk and allow advance payment only to a grantee that is determined to be low risk. An administering state agency may modify the considerations in the risk assessment tool depending on the specific situation.

     The grantee shall:

• Provide an itemized budget to the administering state agency for the eligible costs that the advance payment will cover, the indirect or other costs that the grantee needs to operate, a spending timeline, and a workplan developed as specified by the administering state agency;
• Submit documentation to support the need for advance payment;
• If required by the administering state agency and stipulated within the grant agreement, obtain insurance in an amount commensurate with the assessed risk determined by the administering state agency ;
• Establish procedures to minimize the amount of time that elapses between the transfer of money and the expenditure of the money by the grantee;
• Provide a progress report to the administering state agency following the expenditure of an advance payment; and
• Disclose certain internal controls to the administering state agency.

     The grantee shall propose the minimum amount needed to achieve the grant objective and the controller of the administering state agency shall review and determine whether to accept the amount or propose an alternative amount. The controller of the administering state agency shall forward advance payment requests to the state controller for approval.

     A grantee shall return to the administering state agency all unused money provided as an advance payment but not expended within the grant agreement timeline. A grantee that is paid a percentage of the total value of the payments under a grant agreement immediately upon executing the grant agreement must comply with all of the reporting requirements specified in the grant agreement.

     If an administering state agency or the office of the state controller denies a grantee's request for advance payment, the administering state agency shall provide the grantee with a written explanation of the deficiencies in the application for advance payment that determined the decision to deny the request. The administering state agency shall make the elements and results of the risk assessment available to the grantee.

     The act does not prevent an administering state agency, in providing advance payment to a grantee, from using a waiver process available through fiscal rules adopted by the state controller or rules adopted by a federal governmental entity to dispense a percentage of the total value of the payments under the grant agreement to the grantee immediately upon executing or renewing the grant agreement.

     Nothing in the act limits, prohibits, or supersedes any existing payment or grant-making authority or powers of a state agency.

     For the 2026-27 state fiscal year, the act appropriates $34,146 from the general fund to the department of personnel for use by the division of accounts and control to implement the act.


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

     The act adjusts several state tax expenditures as follows:

• Requires the state treasurer to transfer $45.6 million from the general fund to the state highway fund on July 1, 2026, and $96.4 million on each July 1 from July 1, 2027, through July 1, 2031;
• Prohibits certain local use tax ordinances, resolutions, or proposals from applying to construction and building materials used by a common rail carrier pursuant to a contract with the state, a political subdivision of the state, or a special district allowing the contracting government to use the carrier's property or tracks for the provision of public passenger rail service;
• For income tax years commencing on and after January 1, 2027, requires a taxpayer to add to the taxpayer's federal taxable income the excess of any gain excluded from federal gross income pursuant to section 1400Z-2 (a)(1)(A) of the internal revenue code over the gain invested by the taxpayer in a Colorado-qualified opportunity fund in a manner that qualifies for exclusion from federal gross income pursuant to the same section of the internal revenue code;
• For income tax years commencing on or after January 1, 2027, allows a combined group to elect to make a water's-edge filing election and describes what should be taken into account in such a filing;
• For income tax years commencing on and after January 1, 2027, requires a corporation to add to the corporation's federal taxable income the excess of any gain excluded from federal gross income pursuant to section 1400Z-2 (a)(1)(A) of the internal revenue code over the amount of that gain invested in a Colorado qualified opportunity fund and the amount of any gain excluded from federal gross income as a result of an election made pursuant to section 1400Z-2(c) of the internal revenue code for amounts invested in a qualified opportunity fund that is not a Colorado qualified opportunity fund; allows a corporation to subtract from federal taxable income the amount of gain included in federal gross income pursuant to section 1400Z-2(b) of the internal revenue code to the extent that the gain was added to federal taxable income pursuant to the opportunity fund add-backs for a prior tax year; changes the definition of federal taxable income for a C corporation that is in a combined group; repeals the state corporate income tax deduction for wages or salaries paid that are not allowed to be deducted at the federal level pursuant to section 280C of the internal revenue code; and eliminates the ability of corporations to deduct from their income tax liability any amount included in federal taxable income pursuant to sections 951 (a) or 951A (a) of the internal revenue code with respect to a controlled foreign corporation incorporated in a foreign jurisdiction for the purpose of tax avoidance;
• Eliminates a potential reduction in the amount available for the heat pump technology and thermal energy network tax credit, for years following 2025 based on an economic forecast by the office of state planning and budgeting or legislative council staff;
• Increases the innovative motor vehicle tax credit from $1,000 to $2,000 for certain vehicles sold or leased during the 2027 income tax year, and from $500 to $1,000 for certain vehicles sold or leased during the 2028 income tax year, and provides that certain vehicles with an manufacturer's suggested retail price (MSRP) below $40,000 that are sold or leased on or after January 1, 2027, but before January 1, 2029, are eligible for the additional tax credit.
• Clarifies that a potential 50% reduction in the innovative motor vehicle tax credit and the innovative trucks tax credit, triggered by certain state revenue forecasts, applies to the income tax year;
• For income tax years commencing on or after January 1, 2027, modifies the income tax credit for wildfire hazard mitigation expenses by adding a definition of 'infestation mitigation measures' that includes the thinning of woody vegetation that is at risk of mountain pine beetle or spruce beetle infestation or that has been killed by mountain pine beetles or spruce beetles, if such activities meet or exceed any state forest service standards or any other applicable state rules, and modifies the amount of the credit available to be fully refundable without being carried forward;
• For income tax years commencing on or after January 1, 2027, expands the income tax credit for the purchase of small food business recovery grant program equipment to be available for additional food distributors and producers, adjusts the amount of the tax credit that may be offered and claimed for the purchase of small food business recovery grant program equipment or participation in the supplemental food assistance benefit program, requires the department of agriculture to approve or disapprove an application for a credit within a reasonable time, which shall not exceed 150 days after the filing of the application, caps the amount of credits issued at $10 million for calendar years commencing before January 1, 2027, $5 million for the calendar year commencing on January 1, 2027, and a total of $5 million for calendar years commencing on or after January 1, 2028, and allows a purchaser that is not subject to income tax to be eligible for the credit.
• Extends the electric-powered lawn equipment tax credit until January 1, 2030, and allows a qualified retailer to elect advance payments of the credit;
• For income tax years commencing on or after January 1, 2027, allows an entity not subject to income tax to be eligible for an income tax credit for developing a qualified industrial facility, allows a taxpayer to claim the credit for installing equipment used for utilization of biomethane, requires the Colorado energy office (CEO) to review applications for the credit within 120, rather than 90, days, and for any semi-annual application period commencing on or after July 1, 2026, allows the CEO to adjust the limits on the aggregate amount of tax credits available to be reserved.
• Changes the reservation process for a tax credit made in connection with a geothermal energy project beginning on July 1, 2026;
• Provides that the department may disqualify a retailer of electric bicycles from the electric bicycle tax credit if the retailer requested advance payment of the credit or claimed a credit for a transaction that does not qualify for the credit, the retailer provided false information to the department of revenue or CEO, the retailer did not comply with the statutory requirements for the credit, or the retailer does not hold a sales tax license;
• Allows the executive director of the department of revenue to share taxpayer information with the CEO relating to a claim for an income tax credit for the retail sale of a qualified electric bicycle or the sale of a heat pump, which must remain confidential;
• Repeals the sustainable aviation fuel (SAF) production facility tax credit, effective January 1, 2027;
• Establishes the sustainable aviation fuel purchase income tax credit for income tax years beginning on or after January 1, 2027, and before December 31, 2032, where the amount of the credit is initially $1.50, increased by $.01 for each whole percentage of carbon intensity reduction in excess of 50%, but no greater than 100%, per gallon of SAF purchased for use in the state by the taxpayer, and the CEO may adjust that amount annually;
• Beginning January 1, 2028, the CEO may allow an additional credit of 50 cents for each gallon of SAF produced in the state that a qualified taxpayer purchased for use in the state during the income tax year, except as provided by the cap and reservation system, the total amount of credits issued cannot exceed $3 million per tax year, taxpayers must apply to the CEO for a tax credit certificate and CEO verifies eligibility and reports approved credits to the department of revenue, and the credit is refundable but may not be carried forward.
• For tax periods commencing on or after July 1, 2027, exempts from tax the storage, use, or consumption of construction and building materials by or on behalf of a common carrier by rail operating in interstate or foreign commerce when the storage, use, or consumption of the construction and building materials is pursuant to a contract with the state, a political subdivision of the state, or a special district that allows the contracting government to use the railroad's property or tracks for public passenger rail service;
• Extends the expiring sales and use tax exemption for wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles prior to the calendar year commencing on January 1, 2031;
• Repeals the sales and use tax exemption for property used in space flight, effective January 1, 2027, and reinstates the exemption beginning January 1, 2030;
• Change from 2% to 1.5% the allowance to cover losses in transit and in unloading gasoline or special fuel and repeals the 0.5% allowance for the costs of collecting the gasoline or special fuel excise tax and for uncollectible bad debts for tax periods beginning on or after January 1, 2027;
• Repeals the 3% deduction for collecting and remitting the tax on the inventory of cigarette wholesalers for tax periods beginning on or after January 1, 2027;
• Repeals the 0.4% discount on the face value of tax stamps affixed to packages containing cigarettes for tax periods beginning on or after January 1, 2027;
• Repeals the 1.6% discount for expenses in the collection and remittance of the tax on the sale, use, consumption, handling, and distribution of tobacco for tax periods beginning on or after January 1, 2027;
• Repeals the 1.1% discount for expenses in the collection and remittance of the nicotine product distributors tax for tax periods beginning on or after January 1, 2027;
• Allows an income tax credit to a taxpayer who places a new renewable energy investment in service on or after January 1, 2027, and provides a 14-year carryover of any amount of the credit not used to offset the income taxes otherwise due; except that, beginning in the tax year commencing on January 1, 2027, a taxpayer is not allowed a credit with respect to a qualified investment in a commercial truck, truck tractor, tractor, or semitrailer with a gross vehicle rating of at least 54,000 pounds that is designated as Class A personal property pursuant to statute;
• Provides that on or after January 1, 2027, a taxpayer with more than 50 business facility employees during an income tax year is ineligible for the new enterprise zone business employee tax credit in that same income tax year;
• Requires, beginning January 1, 2027, a taxpayer to make at least $150,000 in expenditures in research and experimental activities to be eligible for the enterprise zone research and experimental activities tax credit;
• Modifies the enterprise zone vacant building rehabilitation income tax credit so that the credit only applies to buildings that have been unoccupied for any 135 calendar days within the 180 calendar days preceding when the rehabilitation is placed in service and is available in an amount equal to 25% of the aggregate qualified expenditures per building or $200,000 per building, whichever is less;
• Beginning on January 1, 2028, provides that a resident individual is allowed an earned income tax credit that equals the applicable percentage, as set forth in statute, of the amount the individual would be have been allowed under the internal revenue code;
• Removes Liechtenstein as a jurisdiction recognized as a tax shelter by the state and requires the department of revenue to engage a contractor to study whether the countries currently listed as tax shelters should remain designated as tax shelters;
• Requires the state treasurer to transfer all money in the commercial vehicle enterprise tax fund to the Colorado economic development fund on July 1, 2027;
• Requires the state treasurer to transfer the remainder of the penalty assessed for certain traffic violations that is not transferred to local jurisdictions to the general fund on or after July 1, 2027;
• Extends the residential energy storage system income tax credit to December 31, 2029; and
• Provides that the film festival incentive tax credit begins on January 1, 2026, instead of January 1, 2027, and ends on December 31, 2035, instead of December 31, 2036.

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

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

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

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

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

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

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

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


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

     Current law requires a local government or a tribal 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 act changes the requirements for the 3-year cycle beginning on January 1, 2027, and each 3-year cycle thereafter. 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 act requires the division to establish specific numerical ranges for the job growth rate thresholds.

     The act 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. To be eligible, the local government must have achieved at least 65% of the targeted annual increase. 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 act.

     The act 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 adjustment waiver must be supported by verifiable data and propose a revised annual increase of at least one unit per year. 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 act.

     To determine 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:

• Unless local governments have a written agreement otherwise, a unit developed with money from multiple local governments may be counted by each local government as a percentage of one unit proportional to the percentage of funding it provided;
• A unit that is developed on land donated by the local government qualifies for an additional 0.10 of a unit. The 0.10 of a unit qualifies for the local government that donated the land.
• An affordable housing unit that is developed with money provided by multiple local governments qualifies for an additional 0.10 of a unit for each local government that provided money;
• A unit that is developed to be 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 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.

     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: This summary applies to this bill as enacted.)

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

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


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

The bill prohibits an employer from:

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

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

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

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

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

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

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

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

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

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

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

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

The bill takes effect June 1, 2028.

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

     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 act 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 statutory 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 act 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.

     The act applies to initiative petitions submitted to the secretary of state for title setting on or after the effective date of the act.


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

     The act implements recommendations of the department of regulatory agencies (department) in its 2025 sunset review of the public utilities commission (commission) as follows:

• Sections 1 and 3 of the act continue the commission for 7 years to September 1, 2033;
• Sections 4, 8, 10, 11, 16, and 17 authorize the commission to send communications by email;
• Sections 20 through 22 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 targets and removing the requirements for municipally owned utilities to submit an annual compliance report to the commission regarding renewable energy standard requirements and for qualifying wholesale utilities that comply with electric resource planning to also demonstrate compliance with electric resource standards;
• Directing the commission to perform a study to identify any barriers to joint procurement by electric utilities with regard to advanced technology generation resources;

• Section 23:

• 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 or equally or more effective technology, as approved by the commission, to prevent driver impersonation in accordance with rules adopted by the commission. The periodic check requirement does not apply to a TNC that predominantly contracts to serve public or private schools or the government and complies with at least 90% of the commission's rules regarding safety standards for TNCs that contract with schools or school districts.
• Requires a TNC to provide information about the commission, including information about how a rider may contact the commission to file a complaint using a TNC's digital network, to a rider in accordance with rules adopted by the commission; and
• Requires commission staff who process TNC customer complaints to receive training in trauma-informed practices;

• Section 25 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 28 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 29 and 30 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 31 through 36 and 38 update the state railroad regulation requirements to mirror current federal law and to repeal obsolete provisions;
• Section 39 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;
• Section 41 authorizes the commission to administratively assess a filing fee schedule for filings related to communication services, telecommunications services, and basic emergency services to help finance the commission's telecommunications-related work and exempts members of the public filing complaints and public utilities subject to certain revenue-based fees imposed by the commission from paying the filing fees;
• Section 43 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 44 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 44 also authorizes the commission to adopt rules requiring penal communications service providers to report outages and imposing penalties for penal communications service providers' failure to comply with commission requirements. Section 44 also requires:

• Penal communications service providers to cooperate with commission staff when the staff is performing biannual testing of penal communications services;
• The commission to develop flyers informing the public how to file complaints to the commission about penal communications services; and
• Correctional facilities to post the flyers;

• Section 45 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;
• Section 46 directs the commission to perform a study identifying all privately owned water utilities in the state and assessing their financial conditions and needs;
• Section 47 requires investor-owned electric utilities to provide interconnection information and certificates to taxpayers requesting the information for purposes of claiming the federal clean electricity investment credit; and
• Section 48 requires the commission, on or before December 1, 2026, to open one or more miscellaneous proceedings to investigate ways to streamline energy planning proceedings, to integrate gas and electric system planning, and to make customer programming more efficient. The commission shall solicit stakeholder feedback in its investigation and, on or before November 30, 2027, shall submit a report of its findings and recommendations to legislative committees with jurisdiction over energy matters.

     The act also implements the following changes regarding the commission and its work:

• Section 2 requires electric and gas investor-owned utilities, including combined utilities, to file annual summaries of anticipated regulatory filings with the commission starting in 2027 and requires the commission to make the filings publicly available on its website, hold informational meetings regarding the filings, and submit annual reports to the general assembly summarizing the commission's major adjudicated cases and rule-makings from the previous year. Starting September 1, 2026, the commission is required to include in each of its decisions a summary of public comments received on the matter.
• Sections 4 through 8 concern commission authority, personnel, and management functions, with section 4 stating that the commission, acting through its director, has authority over the commission's budgeting, purchasing, planning, and related management functions, including human resources, and section 7 requiring the director of the commission to hire or designate an equity analyst to assist the commission's work regarding equity impact proceedings and to staff an equity task force appointed by the director;
• Section 4 also requires the governor to consider appointing commissioners with knowledge of the regulated industries and with a diversity of experience and understanding of public interest considerations. Finally, section 4 authorizes the commission to hold weekly meetings and, beginning July 1, 2027, requires a majority of the commissioners attending the weekly meetings to attend in person.
• Sections 9 and 12 provide that, with certain exceptions, adjudications must first be heard by an administrative law judge. Section 12 also requires the commission, by March 31, 2027, to adopt rules regarding the format of en banc commission and hearings and meetings presided over by a single hearing commissioner with respect to whether the hearings are held in person, virtually, or a hybrid of in-person and virtual participation.
• Section 13 requires that commission rules regarding review of an application must prescribe that an application may only be deemed incomplete if it does not meet the commission's application requirement. Section 13 also provides that the commission's failure to act upon an application within 120 days, or within an extended time granted by the commission not to exceed an additional 130 days or, under extraordinary conditions, not to exceed an additional 90 days, constitutes an approval of the application by operation of law. An unopposed permissive motion for intervention is deemed approved if the commission does not deny the motion within 30 days after its filing.
• Section 14 increases the maximum civil penalty applicable to public utilities for intentional violations of public utilities law from $2,000 to $7,500, applies such civil penalties to a public utility's violation of a tariff, and requires the commission to consider factors such as utility size, harm caused, and mitigating circumstances or actions in assessing the civil penalties. Section 14 also requires that civil penalties assessed against and collected from electric and gas utilities be credited to the public utilities commission fixed utility fund (fixed utility fund) to be used for affordability programs or outreach and engagement of income-qualified customers and disproportionately impacted communities.
• Section 15 provides guidance for intervenor compensation in commission proceedings by authorizing the commission to award an intervenor compensation if the commission determines that the intervenor made a unique substantial contribution that provided material assistance to the commission in developing the record in a proceeding and incurred reasonable costs in the proceeding. The commission may adopt rules regarding intervenor compensation, including rules for intervenor petitions for compensation and guidelines for determining reasonable costs incurred and material assistance.
• Under current law, money in the legal services offset fund is continuously appropriated to the department to offset its costs of legal representation in matters involving public utilities law. Section 18 shifts the appropriation to the commission to offset its costs of legal representation in such matters.
• Section 21 removes verification of municipally owned utilities' voluntarily filed clean energy plans by the division of administration in the department of public health and environment;
• Section 22 requires the commission, on or before December 31, 2027, to adopt rules establishing minimum quality-of-service metrics for investor-owned electric and gas utilities in the state;
• Section 24 requires the department to consult with the director of the commission regarding annual TNC permit fees and increases the maximum annual TNC permit fee to $161,250. Likewise, section 26 requires the department to consult with the director of the commission in setting certain administrative fees on motor carriers, and section 40 requires the department to consult with the director of the commission on computation of revenue-based fees owed by utilities.
• Section 27 provides that a person may apply to a court for enforcement of a commission order, decision, or rule regarding noncompliance by a motor carrier without having first exhausted administrative remedies; and
• Section 37 requires the commission to engage an independent third-party consultant to conduct a study on how the commission may modernize its personnel, organizational, and budgetary structures, which study must include an evaluation and recommendations regarding the commission's size, compensation, and funding mechanisms for equity objectives. On or before November 1, 2026, the commission shall submit an initial report, and on or before November 1, 2027, a final report, on the study's findings and recommendations to legislative committees with jurisdiction over energy matters.

     For state fiscal year 2026-27, section 49 appropriates $298,448 to the department with:

• $232,712, including $157,712 from the fixed utility fund and $75,000 from the motor carrier fund, for personal services;
• $16,048 from the fixed utility fund for operating expenses; and
• $49,688 of the amount appropriated from the fixed utility fund for reappropriation to the department of law for legal services.
  
  (Note: This summary applies to this bill as enacted.)

     The act requires an investor-owned utility (utility) to establish a percentage-of-income payment plan program (PIPP program) to assist income-qualified residential utility customers with utility costs. An income-qualified utility customer is eligible for the PIPP program if the customer meets the income eligibility criteria, lives in the service area of the utility, and either submits an application to the utility or is referred by another income-eligible assistance program offered by the department of human services, the Colorado energy office, or another energy assistance program approved by the public utilities commission (commission). A utility must approve or deny a customer's application for participation in the PIPP program within 30 days.

     The utility bill for a customer enrolled in a utility's PIPP program is capped at a specific percentage of the customer's household income, typically ranging from 2% to 6% of the customer's household income depending on the heating source provided and the size of the utility. The difference between a customer's actual utility bill and their PIPP program bill is covered by a fixed credit, which can be an up-front annual credit or an equal monthly credit to the customer's utility bill. The act also establishes arrearage credits for customers in the PIPP program, which are applied to eliminate a customer's preexisting debt prior to the customer's enrollment in the PIPP program.

     A utility's PIPP program is funded through a 'PIPP charge' itemized on all customer bills. The amount of the PIPP charge is established by the commission by rule for the utility. A utility must submit an annual report related to the utility's PIPP program to the commission. The report must include the following information:

• The PIPP charge revenue collected by the utility;
• Any amount contributed to the PIPP program by the utility from shareholder profits;
• A calculation of administrative costs associated with implementing and administering the PIPP program;
• The amount of fixed monthly or annual credits provided to customers in the utility's PIPP program; and
• The amount of arrearage credits provided to customers in the PIPP program.

     The act exempts products fueled by propane and products used exclusively for installation in manufactured homes from emissions standards adopted by the Colorado department of public health and environment related to heating and water heating appliances until January 1, 2031.

     The act extends the deadline by which money in the 'Infrastructure Investment and Jobs Act' cash fund may be appropriated from July 1, 2028, until July 1, 2031.


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

     The act creates a statutory cause of action for a person who has their federal constitutional rights violated by another person who, acting under color of law, 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 violating another person's constitutional rights is liable to 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 act appropriates $125,604 to the department of law from the legal services cash fund to provide legal services for the department of personnel.


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

     The act requires an operating system provider that operates a publicly available internet website, software application, online service, or platform that distributes and facilitates, on a commercial basis, the download of applications from third-party developers to users of devices (covered application store) or makes a covered application store available preinstalled on an operating system to:

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

     The act requires a consumer software application that is accessed through a covered application store and that may be run or directed by a user on a device (covered application) to request an age signal with respect to a particular user when the covered application is initially launched or when a user first creates an account. A covered application 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 ensure that a covered application that receives an age signal does not:

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

     With respect to a device for which account setup was completed before July 1, 2028, the act requires an operating system provider to provide, before January 1, 2029, an accessible interface that allows an account holder to indicate the birth date or age of the user of that device for the purpose of providing an age signal regarding the user's age-bracket data to covered applications available in the operating system provider's covered application store. If a covered application last updated on or after July 1, 2027, was downloaded to a device before July 1, 2028, and the covered application has not requested an age signal with respect to the user of the device on which the covered application was downloaded, the covered application must request an age signal from the covered application store from which the covered application was downloaded with respect to that user before January 1, 2029.

     A person that violates the act 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. An operating system provider or covered application store that makes a good faith effort to comply with the act is not liable for an erroneous age signal or for conduct by a covered application that receives an age signal.


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

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 act creates the cradle to career grant program (grant program) in the department of human services (CDHS) to provide grants to 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) to 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, workforce readiness, and wealth-building opportunities.

     The act creates the cradle to career advisory council (council) to approve or disapprove CDHS's potential grant recipients and to collaborate with CDHS to develop grant program guidelines and criteria for awarding grants. Council members must be Colorado residents and must not provide financial support for the grant program.

     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 prospective community partners and subcontractors. The act caps the amount that CDHS may award in connection with a single grant application at 49% of available grant program money.

     A grant recipient must comply with various health and safety, financial responsibility, and anti-discrimination safeguards. Each grant recipient must annually report to CDHS addressing the recipient's progress using a set of performance indicators to assess the economic mobility outcomes and impacts associated with the grant award. CDHS must make a related report to the health and human services committees of the general assembly and the governor each year.

     CDHS may seek, accept, and expend gifts, grants, and donations for grant-program-related purposes. If CDHS does not receive $900,000 for those purposes on or before December 31, 2028, the grant program is repealed. The general assembly shall not appropriate general fund dollars for grant program operations.


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

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 act requires that an applicant for a building permit or a construction permit for a project with a total construction cost of more than $1 million (permit) file with the permitting agency, prior to commencing work under the permit, a signed declaration under penalty of perjury verifying that any person working under the permit maintains valid workers' compensation insurance coverage for the duration of the permit.

     A person may file a complaint with the division of workers' compensation in the department of labor and employment alleging a person's workers' compensation insurance coverage is not in compliance with the state's workers' compensation laws.


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

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.)

     A manufacturer of spirituous liquors (manufacturer) that seeks to serve and sell alcohol beverages acquired from wholesalers licensed in the state (wholesaler) at the manufacturer's licensed premises and any approved sales room is required to apply for a permit from the local and state licensing authorities for on-premises consumption for each location where the manufacturer will serve and sell alcohol beverages acquired from a wholesaler.

     Prior to issuing the permit, the local licensing authority shall provide public notice and consider the reasonable requirements of the neighborhood, zoning restrictions, and other local licensing concerns. The act includes fees that a permit applicant must pay to a local licensing authority. Upon approval from the local licensing authority, a manufacturer shall apply to the state licensing authority for a state permit. If the state permit is approved:

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

      The state permit is valid until the expiration of the local permit or for one year after the date of issuance of the state permit, whichever is sooner, unless the permit is inactive, suspended, or revoked.

     If a manufacturer does not obtain a permit from the local and state licensing authority to serve and sell alcohol beverages acquired from a wholesaler, the manufacturer may purchase and use common alcohol modifiers to combine with the manufacturer's spirituous liquors to produce cocktails for consumption on and off the sales room premises.


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

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

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


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

     The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.


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

     Section 2 of the act prohibits a person that is licensed by the Colorado limited gaming control commission (commission) to operate an internet sports betting operation (internet sports betting operator) from:

• Accepting more than 6 separate deposits from an individual in a gaming day; or
• Initiating or sending mobile device push notifications or text messages to account holders in the state soliciting bets or deposits.

     Section 3:

• Prohibits a sports betting operation or its marketing affiliate from targeting, or creating advertising content that is clearly meant for, persons under 21 years old or from advertising on media for which the majority of the demographic audience is reasonably expected to be under 21 years old; and
• Requires an internet sports betting operator, on an annual basis, to provide to the division of gaming in the department of revenue (division) data and metrics related to the operator's sports betting operation for the preceding calendar year. The division must compile the data into a public report every 3 years starting on January 1, 2029.

     Section 4 prohibits an internet sports betting operator from accepting deposits using a credit card in connection with the acceptance of a sports bet (prohibition). A violation of the prohibition constitutes a class 2 misdemeanor.

     Section 5 allows the commission to assess a maximum penalty of $25,000 against a violator of the prohibition.

     Section 6 requires that the amount of money annually transferred from the sports betting fund (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.

     $124,623 is appropriated from the legal services cash fund to the department of law to provide legal services to the department of revenue in implementing the act. The appropriation is from revenue received from the department of revenue that is continuously appropriated to the department of revenue from the fund.


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

     If a driver is involved in a collision resulting in death or suspected serious bodily injury, the act requires, with certain exceptions, a law enforcement officer (officer) to offer the driver the opportunity to voluntarily submit to a preliminary alcohol screening test (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.

     If an officer is unable to administer a test because the testing device malfunctions or is unable to produce a valid result, or because the testing device is unavailable due to extenuating circumstances or circumstances beyond the officer's control, the officer is required to document on a required incident report concerning the collision that the test could not be administered and the reason why it could not be administered.

     The act appropriates $90,000 from the parks and outdoor recreation cash fund and $30,000 from the wildlife cash fund to the department of natural resources for use by the division of Colorado parks and wildlife to implement the act.


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

     An interchange fee is a fee established, charged, or received by a payment card network for the purpose of compensating an issuer for its involvement in an electronic payment transaction. The act states that a payment card network shall not, whether directly or indirectly:

• 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 prohibition on interchange fees established by the act.

     The act 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. 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 act with respect to such cards.

     If a payment card network violates the act'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 act sets forth the penalties to be awarded in such an action.

     For the 2026-27 state fiscal year and each state fiscal year thereafter, the act requires each retail business that has more than 500 employees statewide on the effective date of the act to apply any savings resulting from the act to reducing prices for consumers or investing in employee wages or benefits.


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

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

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

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

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


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

     The act 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. Commencing on or before December 31, 2026, and every second year thereafter, the act requires an upward adjustment of the maximum dollar amount of all treasurer fees.

     The act make technical modifications to the provisions governing county treasurer tax lien sales for the collection of delinquent property taxes. It clarifies certain definitions and standardizes the use of defined terms. The act also 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.

     Additionally, the act repeals and reenacts, 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 act models the public auction process on the public trustee foreclosure process. The act 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 enacted.)

     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 act 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 after being asked if they would like single-use food serviceware. A retail food establishment or third-party food delivery service is only permitted to provide the single-use food serviceware items requested or confirmed by the customer and is prohibited from providing a customer with a bundled package that contains more than one type of single-use food serviceware item. The act specifies certain exceptions and clarifies that a third-party food delivery service is not liable for a retail food establishment's failure to follow a customer's request if the third-party food delivery service accurately communicated the customer's request to the retail food establishment.

     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 act and the existing enforcement mechanism included in the 'Plastic Pollution Reduction Act'.


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

     The act requires a volunteer lobbyist to register and file a registration statement attesting they are not being compensated. The act exempts volunteer lobbyists from registration fees.

     The act provides that the judicial department may designate one individual for the judicial department and one individual for each independent agency in the judicial department who may lobby on behalf of the judicial department or an independent agency in the judicial department (judicial lobbyist). A person designated by a principal executive department to be responsible for lobbying a state official or employee on behalf of the department (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 act 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.

     The act prohibits a statewide elected official or member of the general assembly from being a legislative liaison or governor's lobbyist for a period of 2 years following vacation of office.

     $91,000 is appropriated from the department of state cash fund to the department of state.


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

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

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

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


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

     The act prohibits employers from making deductions from the wages or compensation of an employee for personal protective equipment. The act also requires an employer with 500 or more employees who are engaged in the slaughter of livestock or the rendering or packaging of meat to provide its employees reasonable access to restrooms. The division of labor standards and statistics in the department of labor and employment may fine an employer who fails to provide restroom access.


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

     Under current law, the Colorado limited gaming control commission (commission), at its discretion, may delegate only certain licensing duties described under the 'Limited Gaming Act of 1991' (gaming act) to the division of gaming (division). The act allows the commission to delegate to the division licensing duties that appear elsewhere in the gaming act.

     The act authorizes investigators of the division and their supervisors to inspect, examine, investigate, hold, or impound any premises in the state where an investigator or supervisor suspects that unlicensed gaming or unlicensed sports betting is conducted.

     Under current law, the division is required to operate a program that allows individuals to voluntarily exclude themselves from gaming activities in the state. The act expands the program to allow individuals to voluntarily exclude themselves from sports betting in the state.

     The act clarifies the definition of 'race meet' for purposes of the regulation of racing events. The act also adds other definitions of terms used in laws concerning gaming.

     The act states that a designee of the director is a peace officer while engaged in the performance of their duties whose primary authority includes the enforcement of all laws of the state.

     Current law prohibits a licensee from offering certain games without acquiring prior approval from the commission. The act changes this requirement so that a licensee must acquire prior approval from the division.

     The act clarifies the process by which the commission and the Colorado bureau of investigation conduct fingerprint-based criminal background checks of applicants for gaming licenses.


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

     The act creates a process for employers and licensed insurance producers to update an employer's experience modification factor when:

• An open claim is reported by an insurance carrier to the rating bureau with a higher open claim amount than the amount after the claim was closed; and
• The lower claim amount would reduce an employer's experience modification factor at least .05 compared to the previously released experience modification factor or from above 1.0 to 1.0 or below.

     The employer must notify the insurance carrier between the time the claim is reported to a rating bureau and 31 days after the employer's rating effective date. The insurance carrier is required to credit the employer for a premium change resulting from the revised experience modification factor.


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

     The act:

• Authorizes the health insurance affordability enterprise (enterprise), on or after January 1, 2027, to issue revenue bonds of up to $100 million to fund enterprise programs, secured by the enterprise's revenues, and require the enterprise to pay bond obligations before allocating revenues for enterprise programs;
• Allows the enterprise to invest specified money in the health insurance affordability cash fund (cash fund) without regard to otherwise applicable requirements for such investments and to contract with private professional fund managers to advise on investment strategies;
• Modifies the allocation of enterprise revenue among authorized purposes and allows the enterprise to reallocate unexpended amounts for specified purposes;
• Directs the enterprise to require qualified individuals who are enrolled in state-subsidized individual health coverage plans eligible for subsidies from the enterprise to pay premiums established in rules adopted by the commissioner, in consultation with the health insurance affordability board (board);
• Requires the enterprise to adjust the statewide average premium reduction under the reinsurance program to 18% and to reduce the amount of bonds issued to account for the reduced costs for the reinsurance program;
• Directs the board, in recommending parameters for implementing subsidies for state-subsidized individual health coverage plans, to recommend coverage that prioritizes enrollment stability and customer predictability; when seeking input on its recommendations regarding plans, coverage, and the number of eligible slots, to enable feedback in at least English and Spanish and in other languages upon request; and to indicate how it incorporated such feedback into its final recommendations;
• Directs the enterprise to conduct or contract a third party to conduct a study to evaluate the feasibility of restructuring the enterprise programs to increase health insurance affordability and maximize enrollment in health insurance plans;
• Requires the enterprise to submit 3 written reports and make one in-person presentation to the joint budget committee each year regarding the status of the cash fund and, as part of its in-person presentation in January 2027, to provide an analysis of the effects of changing the statewide average premium reduction under the reinsurance program to 15% and of creating a tiered, income-based, structure for premium assistance for individuals who purchase insurance on the Colorado health benefit exchange (exchange);
• Repeals the tax credit for contributions to the exchange and replaces it with a tax credit for contributions to the enterprise; and
• Directs the state treasurer to transfer $40 million from the marijuana tax cash fund to the cash fund by June 30, 2026, reduces to $60 million the designation of money in the marijuana tax cash fund as the state emergency reserve for the 2025-26 and 2026-27 state fiscal years, and increases by $40 million the value of the capitol annex building for purposes of the state emergency reserve for the 2025-26 and 2026-27 state fiscal years.
  
  (Note: This summary applies to this bill as enacted.)

     The producer responsibility program for statewide recycling (program) provides recycling services to covered entities in the state and is financed through annual dues assessed against producers of products that use packaging materials and paper products (producers).

     The bill reaffirms the authority of the solid and hazardous waste commission in the department of public health and environment (department) to direct an appeals process whereby producers may contest the program dues assessed against them by requesting a hearing before the producer responsibility program for statewide recycling advisory board (advisory board). If a producer requests a hearing before the advisory board, the advisory board is required to hold the hearing and issue written recommendations to the department as to whether the dues assessed against the producer should be adjusted. The department is required to make a determination whether to approve or reject the advisory board's recommendations regarding the assessed dues within 45 days after receiving the advisory board's recommendations on the matter. The department's determination is a final agency action subject to judicial review.


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

     Existing law authorizes the general assembly to set compensation levels for employees of the state. Accordingly, the act clarifies that, for the purposes of laws concerning local minimum wages, the term 'employer' means a corporation, a proprietorship, a partnership, a joint venture, a limited liability company, a trust, an association, a political subdivision of the state, an individual, or any other entity that employs an employee. However, 'employer' does not include the state of Colorado to the extent that a state employer has a collective bargaining agreement as to employee wages.

     Current law states that the governing bodies of municipalities have the power to license, regulate, and tax any lawful occupation, business place, amusement, or place of amusements (occupation or business place) and to fix the amount, terms, and manner of issuing and revoking licenses issued to an occupation or business place. The act clarifies that the state of Colorado is not an occupation or business place subject to such tax.

     The act requires the office of state planning and budgeting to submit to the joint budget committee, on or before January 4, 2027, a supplemental budget request concerning compensation of state employees during the 2026-27 state fiscal year.


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