On January 20, 2026, as part of its reporting duties pursuant to the 'State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act', or 'SMART Act', the department of law (DOL) submitted to the house of representatives and senate judiciary committees a report entitled 'Department of Law: 2026 Legislative Priorities' (DOL report). The DOL report recommended that the general assembly make various changes to laws concerning the powers and duties of the attorney general and the DOL. The act implements recommendations from the DOL report as follows: Recommendation 1 of the report is to allow the DOL to enter into interagency agreements with certain state agencies to improve data sharing and coordination. Section 14 of the act implements this recommendation. Recommendation 2 is to amend the 'Colorado Consumer Protection Act' (CCPA) to allow the DOL to enforce as an unfair or deceptive trade practice the knowing or reckless practice of a profession or occupation despite failing to attain the qualifications required by law. Section 9 implements this recommendation. Recommendation 3 is to require the DOL to regularly review its administrative rules to ensure they are meeting certain objectives. Section 95 implements this recommendation. Recommendation 4 is to amend the DOL's subpoena authority in pattern-and-practice investigations of government authorities so that it aligns with the DOL's subpoena authority in investigating alleged violations of the CCPA. Section 96 implements this recommendation. Recommendation 6 is to allow the DOL to notify the joint budget committee if an introduced bill poses a new or increased risk of litigation that may result in a significant impact to the state budget and to enter into an executive session with the joint budget committee to discuss the matter. Sections 1, 94, and 95 implement this recommendation. Recommendation 7 is to provide sunset reviews of existing title and degree protections under the CCPA. Sections 19 and 97 implement this recommendation. Recommendation 9 is to codify certain principles of a recent settlement of litigation involving the National Association of Realtors in order to maintain transparency and prevent anticompetitive practices in the real estate market. Sections 87 and 88 implement this recommendation. Recommendation 10 is to establish certain advisory councils within the DOL. Sections 2, 6, 15, and 34 implement this recommendation. Recommendation 11 is to clarify that the scope of a recently enacted cap on medical debt interest applies only to direct medical costs. Section 5 addresses this recommendation. Recommendation 12 is to consolidate overlapping violations within the CCPA. Sections 7, 8, 9, 10, 11, 12, 13, 23, 24, 26, 27, 88, 90 through 92, 99, 100, 102, 104, and 105 implement this recommendation. Recommendation 13 is to make certain changes to the membership and reporting duties of the state substance abuse trend and response task force. Section 93 implements this recommendation. Recommendation 14 is to strengthen disclosure requirements concerning developer contract cancellation clauses in real estate purchase contracts by requiring a broker to advise a consumer to seek legal advice before executing a purchase contract if the broker is representing a consumer in a transaction for which a principal to the transaction, including a home builder, a bank, or a buyer, requires the consumer to use a purchase contract created by the principal. Section 89 implements this recommendation. Recommendation 15 is to make nonsubstantive and nontechnical updates to statutory provisions involving the DOL's performance of its duties, including updates to gendered language. Sections 3, 4, 7, 9, 10, 11, 16, 17, 18, 21, 22, 24 through 27, 29 through 33, 35 through 86, and 101 implement this recommendation. Recommendation 16 is to authorize the DOL to recover and reinvest costs associated with the enforcement of the 'Colorado Medicaid False Claims Act'. Sections 98 and 103 implement this recommendation. The final recommendation is to establish a new procurement framework for the DOL to allow it to meet its demands and fulfill its statutory duties. Section 95 implements this recommendation.(Note: This summary applies to this bill as enacted.)

The act updates the 'Uniform Antitrust Pre-Merger Notification Act' (act) with amendments to the act adopted by the Uniform Law Commission by:Defining 'Uniform Antitrust Pre-Merger Notification Act' for purposes of the act;Requiring the filing of a Hart-Scott-Rodino form with the Colorado attorney general (AG) within one business day after filing with the federal government (rather than contemporaneously);Requiring the AG to provide a secure means to accept and store materials they receive under the act;When receiving information from the attorney general of another state that has also enacted the act, requiring the AG to provide assurances to the other attorney general that the AG will maintain the confidentiality of the documents or information they receive;Requiring the AG to destroy or return the materials submitted to them within 120 days after the close of the transaction subject to disclosure under the act or the conclusion of any legal proceeding directly related to the transaction subject to disclosure under the act, whichever is later; andRequiring the AG to provide written notice and a 3-day period to cure before imposing civil penalties against a person for noncompliance with the Hart-Scott-Rodino form filing requirements.(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; andRequires 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; andSection 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; andSection 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 implements recommendations of the department of regulatory agencies' (department) sunset review and report on the division of professions and occupations in the department. Sections 1 and 2 of the act allow a regulator to delegate authority for administrative tasks authorized by statute or other tasks specifically authorized through the policy of a board or commission to a designee at the regulator's discretion. Section 3 changes the amount of time a licensee, certificate holder, or registrant (licensee) who receives a letter of admonition has to request a hearing to within 25 days after the date of issuance of the letter of admonition, rather than within 20 days after receipt of the letter. Sections 3 through 22 clarify that a regulator may provide communications to licensees through email. In current law, the executive director of the department collects an excise tax of $1 upon the payment of fees for the renewal of a license, registration, or certificate. Section 23 changes the term used to refer to this payment from an 'excise tax' to an 'additional fee'. Sections 25 through 30 restore provisions repealed in 2024 by House Bill 24-1329 concerning the continuation of the state board of licensure for architects, professional engineers, and professional land surveyors, regarding enrollment by endorsement for engineer-interns and land surveyor-interns and licensure by endorsement for professional engineers and professional land surveyors.(Note: This summary applies to this bill as enacted.)

The act establishes the ibogaine research pilot program (pilot program) in the behavioral health administration (BHA) to research the safety and effectiveness of using ibogaine to treat mental health conditions and substance use disorders. The act requires the BHA to establish a committee to review pilot program site applications and make recommendations to the BHA on which applicants to accept. The BHA may select up to 5 ibogaine pilot sites. The act allows the BHA to seek, accept, and expend gifts, grants, and donations and establishes the ibogaine research pilot program cash fund. The pilot program is contingent on the BHA receiving sufficient gifts, grants, and donations to administer the pilot program and award grants to the selected ibogaine pilot sites to help with financing needs. Under current law, the division of natural medicine advisory board consists of 15 voting members, 8 of whom must have general expertise and experience related to natural medicine and 7 of whom must have specialized expertise and experience in various areas of natural medicine. The act amends the expertise and experience requirements to apply equally to all 15 voting members. The act adds that a facilitator of natural medicine services is not liable for a physical or psychological injury that a participant may experience as a result of the facilitator's performance or supervision of the natural medicine services that a participant receives, unless the injury is the result of the facilitator's intentional misconduct, gross negligence, or a deviation from the recognized standard of care. The act authorizes the state licensing authority for natural medicine or natural medicine product (state licensing authority) to adopt rules related to the administration, manufacturing, and use of ibogaine. The act sets requirements for how the state licensing authority must prioritize reviewing applications for licensure to facilitate natural medicine services and allows the state licensing authority to set different licensing fees depending on the type of natural medicine the applicant is seeking licensure for. The act allows the state licensing authority to accept gifts, grants, and donations from public or private sources and requires gifts, grants, or donations received to be deposited in the regulated natural medicine division cash fund. The act requires the BHA to work to secure federal research and development funding available through the advanced research projects agency for health within the federal department of health and human services, or other available funding, in order to advance research on the use of ibogaine for the treatment of serious mental illness. The act updates the powers and duties of the director of the division of professions and occupations to include adopting rules that guide the use and administration of ibogaine. A licensee seeking to cultivate, manufacture, dispense, or administer ibogaine shall, in consultation with Indigenous communities, establish a benefit-sharing plan that directly benefits those Indigenous communities. The act:Updates definition of 'administration session' to include the use of regulated natural medicine and regulated natural medicine product that the participant purchases to consume during the administration session;Prohibits a person from advertising bona fide harm reduction services or bona fide support services offered for remuneration, advertising natural medicine or natural medicine products, or using harm reduction services or support services to conduct sales of natural medicine;Clarifies that the state licensing authority is not required to conduct routine, periodic, or pre-operational inspections as a condition of licensure unless expressly required;Requires state licensing authority to adopt rules regarding licensing privileges and restrictions of a limited regulated natural medicine sales license and eligibility requirements for an applicant to obtain a limited regulated natural medicine sales license;Allows the state licensing authority to adopt rules regarding the application procedures and license requirement for a healing center to operate a temporary premises; and requirements for cultivation, manufacture, testing, or dispensing of ibogaine;Allows the department of public health and environment to issue a temporary premises permit to a licensed natural medicine healing center if certain conditions are met and allows a healing center to apply for a temporary premises permit;Prohibits a healing center licensee from selling regulated natural medicine or regulated natural medicine product unless a co-located limited regulated natural medicine sales licensee conducts the transaction in accordance with certain requirements; andAllows the director of the natural medicine division to issue an order to cease and desist if the director determines that a person is acting or has acted without a license to operate a natural medicine business or to own, grow, harvest, transfer, manufacture, supervise, provide, or administer natural medicine.(Note: This summary applies to this bill as enacted.)

The bill creates the large employer health-care support enterprise (enterprise) to impose, assess, and collect the large employer health-care support fee (enterprise fee) in the amount of $2,300 for each supported worker for the calendar year in an amount determined by the enterprise board (enterprise board) that reflects the costs of the services provided by the enterprise . A worker who is receiving medical assistance benefits under the state medical assistance program, except for a worker eligible for medical assistance benefits based on disability, is a supported worker (supported worker). An employer is subject to the enterprise fee if the employer is a large employer, which is defined in the bill as an employer that has 500 or more supported workers (large employer). An employer is exempted from paying the enterprise fee if the employer:Provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month;Is a franchisee of the employer;Is a nonprofit employer;Is a public employer; orHas a collective bargaining agreement with its employees that includes health-care coverage. The business purpose s of the enterprise are to use enterprise fee revenue to help large employers retain supported workers who are not provided employer-sponsored affordable health coverage by using enterprise fee revenue to:Help finance the costs for medical assistance benefits for large employers' supported workers ; and Provide reimbursement grants to large employers for some or all of an employer's costs incurred for allowing a worker to buy into an employer-sponsored health benefit plan, should the employer choose to participate in the worker buy-in program created in the bill.This These business service s reduce s lost productivity due to worker illness and training costs to replace workers who may otherwise seek employment that provides affordable health coverage. Starting with a review of the 2027 calendar year, the department of health care policy and financing (HCPF) every employer that employed 500 or more workers in the state shall prepare an annual employer report on or before January 31, 2028, and on or before the same date each year thereafter, that includes information about the employer's employees, including the employee's name, date of birth, hours worked, and dates of employment for the preceding calendar year. An employer may seek an exemption from the requirement to file the annual employer report by demonstrating that it provides affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. Upon receipt of the annual employer report, the enterprise shall determine whether an employer is a large employer and shall issue a report by March of the following same calendar year that identifies large employers by their number of supported workers for the preceding calendar year and impose the enterprise fee on each large employer . An employer may contest the employer's identification as a large employer. Once identified, a large employer shall either pay the enterprise fee for each of the large employer's supported workers or demonstrate that it provides will offer affordable health coverage to all workers working 20 or more hours per week or 80 or more hours per month. The enterprise may adjust the amount of the enterprise fee to reflect the cost of the services, for inflation, or for other reasons. A large employer commits a petty offense and is subject to a civil penalty for The enterprise shall contract with the department of revenue to collect and enforce the payment of the enterprise fee on behalf of the enterprise, including the failure to provide information necessary to calculate the enterprise fee or to either timely pay the enterprise fee or demonstrate that the large employer offers affordable health coverage as specified in the bill. The department of revenue may collect interest and penalties and institute collection actions on behalf of the enterprise. Enterprise revenue is used to support the pay for payment of medical assistance benefits for working-age adults under the state medical assistance program, and to increase reimbursement rates for ensure access to health-care providers providing medical assistance program services, to ensure worker access to medical services and to pay for large employer reimbursement grants under the worker buy-in program for large employers that pay the enterprise fee. The enterprise is governed by the enterprise board, and the enterprise board shall report annually to the general assembly on the enterprise revenue and the enterprise's use of the enterprise revenue in support of large employers. If the enterprise determines that the enterprise to would receive more than $100 million dollars in its first 5 fiscal years, the state treasurer shall credit the additional fee revenue to the large employer fee cash fund created in the state treasury for administration by HCPF, and that fee revenue is subject to the state fiscal year spending limit imposed by section 20 of article X of the state constitution and the excess revenues cap. The money in the large employer fee cash fund shall be used by HCPF to pay for costs for medical assistance benefits to support large employers' supported workers enterprise shall reduce the amount of the enterprise fee.(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

The act allows child care centers for school-age children operated on school district, district charter school, or institute charter school property to satisfy requirements for staff training or minimum square footage of floor space per child by providing to the Colorado department of early childhood (CDEC) documented evidence of compliance with substantially similar requirements imposed by the Colorado department of education (CDE) unless CDE's requirements do not meet federal grants-in-aid requirements, in which case, CDEC shall require the child centers to meet federal grants-in-aid requirements. The act adds a public health agency to the list of entities that CDEC shall accept certification from as satisfactory proof of valid certification of a playground facility. The act directs CDEC to review the process regarding materials waivers and the process for undue hardship appeals at least annually.(Note: This summary applies to this bill as enacted.)

The act creates a jury selection working group (working group) in the judicial department to identify best practices and make recommendations for statutory or rule changes to improve jury selection. The act details the working group's membership and duties, and requires the working group to submit a final report of the working group's recommendations to the judiciary committees of the house of representatives and the senate and to each supreme court justice. If recommendations for rule changes are made, the Colorado supreme court shall respond to the recommendations and post the response on its website for public access.(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; andProvides that the film festival incentive tax credit begins on January 1, 2026, instead of January 1, 2027, and ends on December 31, 2035, instead of December 31, 2036. For the 2026-27 state fiscal year, the act makes the following appropriation adjustments to the department of health care policy and financing:$52,560 decrease from the general fund and a $52,560 increase from cash funds for medical and long-term care services for Medicaid eligible individuals;$21,024 increase from the primary care fund for the primary care fund program; and$332 decrease from the general fund and a $332 increase from the children's basic health plan trust fund for children's basic health plan medical and dental costs. $38,432 is appropriated from the general fund to the department of revenue for tax administration system support and personal services. $25,000 is appropriated from the general fund to the office of the governor for use by economic development programs. $996,276 is appropriated from the preschool programs cash fund to the department of early childhood for support of the universal preschool program. $35,741 is appropriated from various cash funds to the department of public health and environment for tobacco education, cancer and cardiovascular disease grants, and transfers to the general fund. $333 is appropriated from the general fund exempt account to the department of public health and environment for immunization operating expenses. The act takes effect upon passage; except that the appropriation adjustments to the department of health care policy and financing take effect only if the annual general appropriation act for the 2026-27 state fiscal year becomes law, and certain appropriation decreases are subject to the available amounts in the annual general appropriation act.(Note: This summary applies to this bill as enacted.)

The act implements recommendations of the department of regulatory agencies in its sunset review and report concerning certain regulatory functions of the division of real estate (division), including the real estate commission (commission), the registration of subdivision developers, and requirements for home warranty service contracts. Specifically:Sections 1 through 5 of the act continue the division, including the commission and subdivision developers, for 11 years, until 2037, and remove home warranty service contracts from the sunset schedule;Section 6 authorizes the commission to deny a license to an applicant who has committed any of certain offenses;Section 7 extends the time that must elapse before the commission may consider an application for licensure from a person whose license was revoked from one year to 2 years. Section 7 also updates gendered language to gender-neutral language.Sections 7, 13, 14, and 25 allow the commission to communicate with licensees via electronic mail for certain purposes;Section 8 authorizes the commission to inactivate the license of a licensee who fails to comply with continuing education requirements. Section 8 also allows the division to charge a fee to each provider that submits a continuing education course.Section 9 clarifies that any licensed broker may elect to have a license issued in a previously used legal name. Section 9 also updates gendered language to gender-neutral language.Sections 10 and 11 remove language requiring the commission to serve subpoenas in the same manner as subpoenas issued by a district court and substitute language stating that subpoenas may be enforced by a court with jurisdiction;Section 12 requires the division to establish protocols addressing the security of electronic correspondence;Sections 15 through 20 and 25 update gendered language to gender-neutral language;Section 17 also changes disclosure requirements surrounding a real estate broker's affiliated business arrangement by requiring the broker to disclose the arrangement to the party the broker represents at the time of making a referral, instead of disclosing at the time the real estate purchase is fully executed; and Sections 21 through 24 allow a broker working with a buyer, seller, landlord, or tenant to disclose the buyer's, seller's, landlord's, or tenant's confidential information to the broker's employing broker or to the employing broker's designee for the purpose of proper supervision so long as the employing broker or designee does not use the confidential information to the detriment of the buyer, seller, landlord, or tenant.(Note: This summary applies to this bill as enacted.)

Under current law, a local board of education's (local board) or board of cooperative services' (BOCES) licensed personnel employment performance system must ensure that nonprobationary teachers receive one evaluation resulting in a written evaluation report in each academic year.The bill requires that nonprobationary teachers receive one evaluation resulting in a written evaluation report at least once every 3 academic years; except that, if a nonprobationary teacher receives a less than effective rating, the local board or BOCES may require that the nonprobationary teacher receive one evaluation that results in a written evaluation report in the next academic year.(Note: This summary applies to this bill as introduced.)

The act requires the nonemergency medical transportation broker (broker) to establish the transportation community advisory board (TCAB) and requires the state department of health care policy and financing (state department) to collaborate with the TCAB prior to establishing rules and processes for the safety and oversight of nonmedical transportation services and nonemergency medical transportation (NEMT) services. The act requires, in collaboration with the TCAB, certain rules for NEMT the state department must adopt. The state department may impose trip caps or market-share restrictions on a transportation provider (provider) as part of corrective action plan. The act requires providers to use vehicles equipped with 2-way video cameras and a video recording system when transporting members. The act establishes how the broker must roll out their implementation and requires the broker to provide all providers with software, a communication toolkit, training, and technical assistance to facilitate NEMT services. The broker may encourage medicaid members (members) to book transportation services at least 2 days before their requested transportation date, and the broker shall accept and make reasonable efforts to fulfill same-day and next-day transportation requests. The act requires providers, only after all service regions have been implemented, to accommodate member requests for preferred or alternate drivers when operationally feasible. The act requires the broker, and, if there is no broker, the providers to verify that individuals using the transportation services are eligible members during the scheduling of transportation services. The act prohibits the broker from operating, owning, or controlling a provider in Colorado. The act requires the broker to provide their trip assignment rules and procedures to the state department for approval and for publication on the state department's website. The act allows a transportation network company to provide NEMT services when a provider is unavailable. The state department shall ensure all transportation providers, drivers, and vehicles are credentialed, and services provided by noncredentialed drivers or in noncredentialed vehicles are not eligible for reimbursement. The act prohibits the state department from denying payment of services to providers if the provider provides scheduled transportation services in good faith based on the information provided by the broker or if the provider had no knowledge of an inaccuracy and the provider followed all applicable rules and procedures. Subject to available appropriations, the act requires the state department to audit providers and audit the broker annually. The act requires the state department to categorize all NEMT expenditures as medical services and make changes to the NEMT program as necessary to obtain medical services federal match rates for NEMT services. The act also eliminates the requirement that the state department provide transportation services as an administrative cost. The act reduces appropriations to the state department from the general fund by $76,639 and from the healthcare affordability and sustainability hospital provider fee cash fund by $20,941,853.(Note: This summary applies to this bill as enacted.)

In 2025, the general assembly authorized the department of the treasury (department) to sell insurance premium tax credits (tax credits) to insurance companies that incur state premium tax liability. The act allows the department, following the department's application process for insurance companies to purchase tax credits from the department, to sell tax credits to other entities that contract with the department. An entity that contracts with the department to purchase tax credits may transfer the tax credits once to an insurance company. The insurance company is not permitted to further transfer the tax credits following the transfer to the insurance company.(Note: This summary applies to this bill as enacted.)

The act continues the functions of the Colorado podiatry board (board) for 9 years until September 1, 2035, pursuant to provisions of the sunset law. The act requires a licensed podiatrist (licensee) to develop a written plan to ensure the security of patient medical records, including the proper storage and disposal of records, the disposition of medical records in the event the licensee dies, retires, or otherwise ceases to practice, and the method by which a patient may access or obtain records if such events occur. A licensee shall attest to compliance with the requirement upon initial licensure and upon renewal of the license. A licensee who fails to comply with the requirements of the act is subject to discipline by the board.(Note: This summary applies to this bill as enacted.)

The act changes the higher education funding provisions, effective for the 2027-28 state fiscal year. Under current law, a state institution of higher education's governing board's annual fee-for-service contract includes funding calculated based on 3 components: Ongoing additional funding, performance funding, and temporary additional funding. The act:Changes the name of the funding from 'performance funding' to 'results-informed funding';Redefines terms and metrics that are used to determine results-informed funding; andReorders the components and eliminates current statutory language that requires sequential calculation of the components. For the 2026-27 state fiscal year, the act prohibits the commission on higher education from allocating money to nonpublic institutions of higher education, private institutions of higher education, or proprietary institutions of higher education for it students under a financial assistance program or a work-study program.(Note: This summary applies to this bill as enacted.)