First Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 23-0266.01 Kristen Forrestal x0532
HOUSE BILL 23-1198
House Committees Senate Committees
Education
A BILL FOR AN ACT
C
ONCERNING A STATEWIDE TEACH ER EXTERNSHIP PROGRAM TO101
PROVIDE KINDERGARTEN THROUGH TWELFTH GRADE TEACHERS102
WORK-BASED LEARNING OPPORTUNITIES IN SPECIFIED103
DISCIPLINES, AND, IN CONNECTION THEREWITH , CREATING A104
TAX CREDIT FOR EMPLOYERS THAT PARTICIPATE IN THE105
EXTERNSHIP PROGRAM .106
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov
.)
The bill requires the department of labor and employment
HOUSE SPONSORSHIP
Titone,
SENATE SPONSORSHIP
(None),
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. (department) to establish a teacher externship program to allow
kindergarten through twelfth grade public school teachers (K-12 teachers)
to participate in experiential learning opportunities with employers,
outside of the school environment, to gain knowledge and expand their
curriculum in the science, technology, engineering, and mathematics
disciplines and other disciplines that may be of value to a particular
school district.
The department is required to work with the department of
education to select appropriate employers to participate in the externship
program. Employers may be eligible for a tax credit for participation in
the externship program. A K-12 teacher who participates in the externship
program may receive compensation from the applicable school district or
from the employer providing the externship and may apply for
professional development credit and graduate school credits as part of the
teacher license renewal requirements.
The director of the division of employment and training in the
department is authorized to seek and accept gifts, grants, and donations
for allocation to school districts for compensation for teachers who
participate in an externship.
The bill requires the department to compile and report data on the
externship program on an annual basis.
The bill creates a tax credit for employers that participate in the
externship program.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 8-83-601, amend2
(15); and add (4.5), (5.5), (10.5), and (12.5) as follows:3
8-83-601. Definitions. As used in this part 6:4
(4.5) "E
XTERNSHIP PROGRAM" MEANS THE STATEWIDE TEACHER5
EXTERNSHIP PROGRAM CREATED IN SECTION 8-83-602.5.6
(5.5) "K-12
TEACHER" OR "TEACHER IN A K-12 CLASSROOM"7
MEANS A TEACHER TEACHING IN A PUBLIC SCHOOL IN THE STATE .8
(10.5) "P
UBLIC SCHOOL" MEANS A SCHOOL IN THE STATE THAT9
ENROLLS STUDENTS IN ANY OF GRADES KINDERGARTEN THROUGH10
TWELFTH GRADE, INCLUDING A TRADITIONAL PUBLIC SCHOOL OF A SCHOOL11
DISTRICT, AS DESCRIBED IN SECTION 22-1-101 (1); A CHARTER SCHOOL, AS12
HB23-1198-2- DEFINED IN SECTION 22-30.5-103 (2); OR AN INSTITUTE CHARTER SCHOOL,1
AS DEFINED IN SECTION 22-30.5-502 (6).2
(12.5) "STEM"
MEANS THE COMBINATION OF THE DISCIPLINES OF3
SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS.4
(15) (a) "Work-based learning" means learning that occurs, in5
whole or in part, in the workplace that provides youth and adults,6
INCLUDING TEACHERS IN K-12 CLASSROOMS, with hands-on, real-world7
experience and training for skills development.8
(b) "Work-based learning" includes activities such as job9
shadowing, internships, externships, pre-apprenticeships, apprenticeships,10
residencies, and incumbent-worker training.11
(c) "W
ORK-BASED LEARNING" ALSO INCLUDES EXTERNSHIPS IN12
STEM
OR STEM-RELATED FIELDS TAILORED TO PROVIDE K-12 TEACHERS13
WITH KNOWLEDGE TO IMPROVE CLASSROOM CURRICULUM .14
SECTION 2. In Colorado Revised Statutes, add 8-83-602.5 as15
follows:16
8-83-602.5. Teacher externship program - creation - rules.17
(1) (a) O
N OR BEFORE JANUARY 1, 2024, THE DEPARTMENT SHALL18
ESTABLISH A TEACHER EXTERNSHIP PROGRAM TO PROVIDE WORK -BASED19
LEARNING OPPORTUNITIES FOR K-12 TEACHERS IN THIS STATE. THE20
PURPOSE OF THE EXTERNSHIP PROGRAM IS FOR K-12 TEACHERS TO21
IMMERSE THEMSELVES IN A STEM OR STEM-RELATED FIELD, OR OTHER22
FIELDS THAT WILL PROVIDE VALUE TO K-12 TEACHERS, IN ORDER IMPROVE23
THEIR CLASSROOM CURRICULUMS IN A STEM OR STEM-RELATED AREA24
AND FOSTER STUDENT INTEREST IN JOBS AND INTERNSHIP OPPORTUNITIES25
THAT STUDENTS MAY NOT BE EXPOSED TO WITHOUT THE KNOWLEDGE26
THEIR K-12 TEACHERS GAIN THROUGH AN EXTERNSHIP PROGRAM .27
HB23-1198
-3- (b) THE DEPARTMENT SHALL ESTABLISH AT LEAST THREE1
EXTERNSHIP PROGRAM MODELS AND DEVELOP CONSISTENCY IN OFFERING2
THE ABILITY FOR K-12 TEACHERS PARTICIPATING IN AN EXTERNSHIP3
PROGRAM TO APPLY FOR GRADUA TE CREDITS THROUGH AN ACCREDITED4
COLLEGE OR UNIVERSITY, CAREER AND TECHNICAL EDUCATION CREDITS ,5
AND PROFESSIONAL DEVELOPMENT CREDITS .6
(2) (a) I
N ADMINISTERING THE EXTERNSHIP PROGRAM , THE7
DEPARTMENT SHALL WORK WITH THE DEPARTMENT OF EDUCATION TO8
STRIVE TO CREATE EQUAL OPPORTUNITIES FOR K-12 TEACHERS9
THROUGHOUT THE STATE TO PARTICIPATE IN WORK -BASED LEARNING. THE10
DEPARTMENT MAY USE WORK -BASED LEARNING INTERMEDIARIES11
SELECTED PURSUANT TO SECTION 8-83-602 (3) TO AID IN CREATING AND12
FINDING WORK-BASED LEARNING OPPORTUNITIES FOR K-12 TEACHERS.13
(b) T
HE DEPARTMENT SHALL ALSO COLLABORATE WITH THE14
DEPARTMENT OF EDUCATION TO ESTABLISH MINIMUM STANDARDS15
CONCERNING:16
(I) T
HE NUMBER OF HOURS REQUIRED IN AN EXTERNSHIP17
OPPORTUNITY;18
(II) Q
UALIFICATIONS FOR K-12 TEACHER AND EMPLOYER19
PARTICIPATION IN THE EXTERNSHIP PROGRAM ; AND20
(III) E
LIGIBILITY REQUIREMENTS FOR EMPLOYERS TO RECEIVE A21
TAX CREDIT FOR PARTICIPATION IN THE EXTERNSHIP PROGRAM , OR FOR22
SCHOOL DISTRICTS TO RECEIVE DIRECT PAYMENTS .23
(c) T
HE DEPARTMENT SHALL WORK WITH THE DEPARTMENT OF24
EDUCATION TO SELECT APPROPRIATE EMPLOYERS FOR PARTICIPATION IN25
THE EXTERNSHIP PROGRAM. THE DEPARTMENT SHALL ENSURE THAT :26
(I) E
ACH EMPLOYER SELECTED FOR THE EXTERNSHIP PROGRAM IS27
HB23-1198
-4- ABLE TO PROVIDE EXPERIENCE IN A STEM OR STEM-RELATED FIELD OR1
IN OTHER APPROPRIATE WORKING ENVIRONMENTS AS DETERMINED BY2
EACH SCHOOL DISTRICT THAT HAS A K-12 TEACHER WHO WOULD LIKE TO3
PARTICIPATE IN AN EXTERNSHIP PROGRAM ; AND4
(II) T
HE K-12 TEACHERS WHO ARE PLACED WITH EACH EMPLOYER5
HAVE THE OPPORTUNITY TO GAIN KNOWLEDGE THAT CAN BE TRANSFERRED6
TO THE CLASSROOM TO PROVIDE RELEVANT AND CURRENT INFORMATION7
TO STUDENTS IN SUBJECT MATTERS THAT PROVIDE VALUE TO THE K-128
TEACHER'S SCHOOL DISTRICT.9
(3) F
OR THE PURPOSE OF PROVIDING INCENTIVES FOR EMPLOYERS10
TO PARTICIPATE IN THE EXTERNSHIP PROGRAM :11
(a) T
HE DEPARTMENT MAY ALLOCATE MONEY DIRECTLY TO12
SCHOOL DISTRICTS FOR TEACHER COMPENSATION AND TO WORK -BASED13
INTERMEDIARIES, IF APPLICABLE, TO DEFRAY THE COSTS OF PLACING A14
K-12
TEACHER IN AN EXTERNSHIP WITH AN EMPLOYER ; OR15
(b) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER JANUARY16
1,
2024, BUT BEFORE JANUARY 1, 2029, A PARTICIPATING EMPLOYER MAY17
CLAIM A TAX CREDIT PURSUANT TO SECTION 39-22-549.18
(4) A
K-12 TEACHER WHO PARTICIPATES IN THE EXTERNSHIP19
PROGRAM:20
(a) M
AY BE COMPENSATED BY THE SCHOOL DISTRICT OR21
EMPLOYER FOR PARTICIPATION IN THE EXTERNSHIP PROGRAM ; AND22
(b) M
AY APPLY FOR, AS APPLICABLE:23
(I) P
ROFESSIONAL DEVELOPMENT CREDIT AS REQUIRED BY SECTION24
22-60.5-110
FOR LICENSE RENEWAL;25
(II) G
RADUATE CREDITS THROUGH AN ACCREDITED COLLEGE OR26
UNIVERSITY; AND27
HB23-1198
-5- (III) CAREER AND TECHNICAL EDUCATION CREDITS .1
(5) (a) T
HE DEPARTMENT SHALL GATHER THE FOLLOWING DATA2
REGARDING THE EXTERNSHIP PROGRAM :3
(I) T
HE NUMBER OF EMPLOYER PARTICIPANTS ;4
(II) T
HE NUMBER OF K-12 TEACHER PARTICIPANTS;5
(III) T
HE SCHOOL DISTRICTS WITH K-12 TEACHERS PARTICIPATING6
IN THE EXTERNSHIP PROGRAM; AND7
(IV) A
REVIEW FROM EACH K-12 TEACHER WHO PARTICIPATES IN8
THE EXTERNSHIP PROGRAM , INCLUDING INFORMATION ON THE VALUE9
FOUND IN THE EXTERNSHIP PROGRAM .10
(b) T
HE DEPARTMENT SHALL REPORT THIS DATA ON ITS WEBSITE11
AT LEAST ANNUALLY AND SHALL SHARE THE INFORMATION WITH THE12
STATE BOARD OF EDUCATION.13
(6) T
HE DIRECTOR MAY SEEK AND ACCEPT GIFTS , GRANTS, AND14
DONATIONS FROM PRIVATE OR PUBLIC SOURCES FOR THE PURPOSES OF15
PROVIDING COMPENSATION TO TEACHERS WHO PARTICIPATE IN THE16
EXTERNSHIP PROGRAM.17
(7) T
HE EXECUTIVE DIRECTOR OF THE DEPARTMENT MAY18
PROMULGATE RULES TO IMPLEMENT THIS SECTION .19
SECTION 3. In Colorado Revised Statutes, 22-60.5-110, amend20
(3)(b) introductory portion as follows:21
22-60.5-110. Renewal of licenses. (3) (b) A professional licensee22
shall complete such
THE ongoing professional development within the23
period of time for which such THE professional license is valid. Such THE24
professional development may include but need not be limited to25
in-service education programs, including training in preventing,26
identifying, and responding to child sexual abuse and assault; behavioral27
HB23-1198
-6- health training that is culturally responsive and trauma- and1
evidence-informed; and laws and practices relating to the education of2
students with disabilities in the classroom, including but not limited to3
child find and inclusive learning environments; college or university4
credit from an accepted institution of higher education or a community,5
technical, or local district college; educational travel that meets the6
requirements specified in subsection (3)(d) of this section; involvement7
in school reform; service as a mentor teacher for teacher candidates8
participating in clinical practice, as defined in section 23-78-103;9
internships; and ongoing professional development training and10
experiences;
AND TEACHER EXTERNSHIPS PURSUANT TO SECTION11
8-83-602.5. The state board of education, by rule, may establish minimum12
criteria for professional development; except that such
THE criteria shall13
not:14
SECTION 4. In Colorado Revised Statutes, add 39-22-549 as15
follows:16
39-22-549. Tax credit for employers that participate in the17
teacher externship program - definitions - repeal. (1) (a) I
N18
ACCORDANCE WITH SECTION 39-21-304 (1), WHICH REQUIRES EACH BILL19
THAT CREATES A NEW TAX EXPENDITURE TO INCLUDE A TAX PREFERENCE20
PERFORMANCE STATEMENT AS PART OF A STATUTORY LEGISLATIVE21
DECLARATION, THE GENERAL ASSEMBLY FINDS AND DECLARES THAT THE22
GENERAL LEGISLATIVE PURPOSE OF THIS TAX EXPENDITURE IS TO23
ENCOURAGE EMPLOYERS TO PLACE K-12 TEACHERS IN EXTERNSHIP24
PROGRAMS PURSUANT TO SECTION 8-83-602.5 AND TO PROVIDE25
REIMBURSEMENT TO EMPLOYERS FOR THE COSTS INCURRED BY THE26
EMPLOYER FOR PLACING EACH K-12 TEACHER IN THE EMPLOYER 'S27
HB23-1198
-7- WORKPLACE.1
(b) T
HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL2
MEASURE THE EFFECTIVENESS OF THE TAX CREDIT IN ACHIEVING THE3
PURPOSE SPECIFIED IN SUBSECTION (1)(a) OF THIS SECTION BASED ON THE4
NUMBER OF TAX CREDITS THAT ARE CLAIMED .5
(2) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE6
REQUIRES:7
(a) (I) "C
OSTS" MEANS ANY ACTUAL OUT-OF-POCKET EXPENSES8
INCURRED AND PAID BY AN EMPLOYER , DOCUMENTED BY RECEIPT, FOR9
PLACING AND RETAINING A K-12 TEACHER IN AN EXTERNSHIP PROGRAM IN10
THE EMPLOYER'S WORKPLACE. 11
(II) "C
OSTS" DOES NOT INCLUDE ANY STIPEND OR OTHER12
COMPENSATION PAID TO A K-12 TEACHER PARTICIPATING IN AN13
EXTERNSHIP PROGRAM IN THE EMPLOYER 'S WORKPLACE.14
(b) "E
MPLOYER" MEANS A PERSON WHO PLACES A K-12 TEACHER15
IN AN EXTERNSHIP PROGRAM.16
(c) "E
XTERNSHIP PROGRAM" MEANS THE STATEWIDE TEACHER17
EXTERNSHIP PROGRAM CREATED IN SECTION 8-83-602.5.18
(d) "K-12
TEACHER" MEANS A TEACHER TEACHING IN A PUBLIC19
SCHOOL IN THE STATE.20
(e) "P
UBLIC SCHOOL" MEANS A SCHOOL IN THE STATE THAT21
ENROLLS STUDENTS IN ANY OF GRADES KINDERGARTEN THROUGH22
TWELFTH GRADE, INCLUDING A TRADITIONAL PUBLIC SCHOOL OF A SCHOOL23
DISTRICT, AS DESCRIBED IN SECTION 22-1-101 (1); A CHARTER SCHOOL, AS24
DEFINED IN SECTION 22-30.5-103 (2); OR AN INSTITUTE CHARTER SCHOOL,25
AS DEFINED IN SECTION 22-30.5-502 (6).26
(3) (a) F
OR INCOME TAX YEARS COMMENCING ON OR AFTER27
HB23-1198
-8- JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2029, AN EMPLOYER IS1
ALLOWED A CREDIT AGAINST THE INCOME TAXES IMPOSED BY THIS2
ARTICLE 22 IN AN AMOUNT EQUAL TO ONE HUNDRED PERCENT OF THE3
EMPLOYER'S COSTS INCURRED IN PLACING A K-12 TEACHER IN AN4
EXTERNSHIP PROGRAM.5
(b) A
N EMPLOYER MAY CLAIM A TAX CREDIT PURSUANT TO THIS6
SECTION FOR COSTS INCURRED DURING A PERIOD OF NOT MORE THAN7
EIGHT WEEKS.8
(4) I
F THE AMOUNT OF A CREDIT UNDER THIS SECTION EXCEEDS AN9
EMPLOYER'S ACTUAL TAX LIABILITY FOR A TAX YEAR, THE AMOUNT OF THE10
CREDIT NOT USED TO OFFSET INCOME TAX LIABILITY FOR THE TAX YEAR IS11
NOT REFUNDED TO THE EMPLOYER . THE EMPLOYER MAY CARRY FORWARD12
AND APPLY THE UNUSED CREDIT AGAINST THE INCOME TAX DUE IN EACH13
OF THE FIVE SUCCEEDING TAX YEARS, BUT THE EMPLOYER SHALL APPLY14
THE CREDIT AGAINST INCOME TAX DUE FOR THE EARLIEST TAX YEAR15
POSSIBLE. ANY AMOUNT OF THE TAX CREDIT THAT IS NOT USED AFTER THIS16
PERIOD IS NOT REFUNDABLE.17
(5) U
PON THE REQUEST OF THE DEPARTMENT OF REVENUE , AN18
EMPLOYER SHALL PROVIDE THE DEPARTMENT WITH DOCUMENTATION19
THAT THE EMPLOYER PLACED A K-12 TEACHER IN AN EXTERNSHIP20
PROGRAM, INCLUDING RECEIPTS FOR EXPENSES INCURRED REGARDING THE21
TEACHER PLACEMENT IN THE EMPLOYER 'S WORKPLACE. IF THE EMPLOYER22
CANNOT PROVIDE THE DOCUMENTATION , THE EMPLOYER IS INELIGIBLE FOR23
THE CREDIT UNDER THIS SECTION.24
(6) T
HIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2034.25
SECTION 5. Act subject to petition - effective date. This act26
takes effect at 12:01 a.m. on the day following the expiration of the27
HB23-1198
-9- ninety-day period after final adjournment of the general assembly; except1
that, if a referendum petition is filed pursuant to section 1 (3) of article V2
of the state constitution against this act or an item, section, or part of this3
act within such period, then the act, item, section, or part will not take4
effect unless approved by the people at the general election to be held in5
November 2024 and, in such case, will take effect on the date of the6
official declaration of the vote thereon by the governor.7
HB23-1198
-10-