Colorado 2024 Regular Session

Colorado House Bill HB1312 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	Second Regular Session
	2	+	Seventy-fourth General Assembly
	3	+	STATE OF COLORADO
	4	+	REREVISED
	5	+	This Version Includes All Amendments
	6	+	Adopted in the Second House
	7	+	LLS NO. 24-0944.01 Jessica Herrera x4218
1	8		HOUSE BILL 24-1312
2		-	BY REPRESENTATIVE(S) Sirota and Garcia, Amabile, Bacon, Bird,
3		-	Boesenecker, Brown, Daugherty, deGruy Kennedy, Duran, English, Epps,
4		-	Froelich, Hamrick, Herod, Jodeh, Joseph, Kipp, Lieder, Lindsay, Lindstedt,
5		-	Lukens, Mabrey, Marvin, Mauro, McLachlan, Ortiz, Ricks, Snyder, Story,
6		-	Titone, Valdez, Velasco, Vigil, Weissman, Willford, Woodrow, Young,
7		-	McCluskie;
8		-	also SENATOR(S) Rodriguez and Bridges, Buckner, Coleman, Cutter,
9		-	Danielson, Exum, Fields, Gonzales, Hinrichsen, Jaquez Lewis, Kolker,
10		-	Marchman, Michaelson Jenet, Mullica, Priola, Roberts, Sullivan, Winter F..
	9	+	House Committees Senate Committees
	10	+	Finance Finance
	11	+	Appropriations Appropriations
	12	+	A BILL FOR AN ACT
11	13		C
12		-	ONCERNING A STATE INCOME TAX CREDIT FOR INDIVIDUALS IN THE CARE
13		-	WORKFORCE
14		-	, AND, IN CONNECTION THEREWITH , MAKING AN
15		-	APPROPRIATION
16		-	.
17		-
18		-	Be it enacted by the General Assembly of the State of Colorado:
19		-	SECTION 1. In Colorado Revised Statutes, add 39-22-566 as
20		-	follows:
21		-	39-22-566. Qualified care worker tax credit - tax preference
22		-	performance statement - legislative declaration - definitions - repeal.
	14	+	ONCERNING A STATE INCOME TAX CREDIT FOR INDIVIDUALS IN THE101
	15	+	CARE
	16	+	WORKFORCE, AND, IN CONNECTION THEREWITH, MAKING102
	17	+	AN APPROPRIATION.103
	18	+	Bill Summary
	19	+	(Note: This summary applies to this bill as introduced and does
	20	+	not reflect any amendments that may be subsequently adopted. If this bill
	21	+	passes third reading in the house of introduction, a bill summary that
	22	+	applies to the reengrossed version of this bill will be available at
	23	+	http://leg.colorado.gov
	24	+	.)
	25	+	The bill creates a refundable income tax credit that is available for
	26	+	income tax years commencing on or after January 1, 2024, but prior to
	27	+	January 1, 2029, for a qualifying resident individual (individual) working
	28	+	in the care workforce in the amount of $1,500.
	29	+	To be eligible for the credit, an individual must:
	30	+	SENATE
	31	+	3rd Reading Unamended
	32	+	May 7, 2024
	33	+	SENATE
	34	+	2nd Reading Unamended
	35	+	May 6, 2024
	36	+	HOUSE
	37	+	3rd Reading Unamended
	38	+	April 30, 2024
	39	+	HOUSE
	40	+	Amended 2nd Reading
	41	+	April 29, 2024
	42	+	HOUSE SPONSORSHIP
	43	+	Sirota and Garcia, Amabile, Bacon, Bird, Boesenecker, Brown, Daugherty, deGruy
	44	+	Kennedy, Duran, English, Epps, Froelich, Hamrick, Herod, Jodeh, Joseph, Kipp, Lieder,
	45	+	Lindsay, Lindstedt, Lukens, Mabrey, Marvin, Mauro, McCluskie, McLachlan, Ortiz, Ricks,
	46	+	Snyder, Story, Titone, Valdez, Velasco, Vigil, Weissman, Willford, Woodrow, Young
	47	+	SENATE SPONSORSHIP
	48	+	Rodriguez and Bridges, Buckner, Coleman, Cutter, Danielson, Exum, Fields, Gonzales,
	49	+	Hinrichsen, Jaquez Lewis, Kolker, Marchman, Michaelson Jenet, Mullica, Priola, Roberts,
	50	+	Sullivan, Winter F.
	51	+	Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
	52	+	Capital letters or bold & italic numbers indicate new material to be added to existing law.
	53	+	Dashes through the words or numbers indicate deletions from existing law. ! Have an annual gross income of no more than $75,000 as
	54	+	a single filer or $150,000 as a joint filer;
	55	+	! Be employed in the care workforce as a child care worker,
	56	+	home health-care worker, personal care aide, certified
	57	+	nursing assistant, or other qualifying personal care worker
	58	+	including a family member, friend, and neighbor who
	59	+	provides care; and
	60	+	! File a signed attestation stating that the taxpayer claiming
	61	+	the credit worked in a qualifying occupation in the state for
	62	+	at least 6 months of the tax year.
	63	+	Be it enacted by the General Assembly of the State of Colorado:1
	64	+	SECTION 1. In Colorado Revised Statutes, add 39-22-560 as2
	65	+	follows:3
	66	+	39-22-560. Qualified care worker tax credit - tax preference4
	67	+	performance statement - legislative declaration -
	68	+	definitions - repeal.5
23	69		(1) (a) I
24		-	N ACCORDANCE WITH SECTION 39-21-304 (1), WHICH REQUIRES
25		-	NOTE: This bill has been prepared for the signatures of the appropriate legislative
26		-	officers and the Governor. To determine whether the Governor has signed the bill
27		-	or taken other action on it, please consult the legislative status sheet, the legislative
28		-	history, or the Session Laws.
29		-	________
30		-	Capital letters or bold & italic numbers indicate new material added to existing law; dashes
31		-	through words or numbers indicate deletions from existing law and such material is not part of
32		-	the act. EACH BILL THAT CREATES A NEW TAX EXPENDITURE TO INCLUDE A TAX
33		-	PREFERENCE PERFORMANCE STATEMENT AS PART OF A STATUTORY
34		-	LEGISLATIVE DECLARATION
35		-	, THE GENERAL ASSEMBLY DECLARES THAT THE
36		-	GENERAL LEGISLATIVE PURPOSE OF THE TAX CREDIT ALLOWED BY THIS
37		-	SECTION IS TO PROVIDE TAX RELIEF FOR CERTAIN BUSINESSES OR
38		-	INDIVIDUALS AND THAT THE SPECIFIC LEGISLATIVE PURPOSE OF THE TAX
39		-	CREDIT ALLOWED BY THIS SECTION IS TO PROVIDE TAX RELIEF TO
40		-	INDIVIDUALS WORKING IN THE CARE WORKFORCE PROVIDING DIRECT CARE
41		-	.
	70	+	N ACCORDANCE WITH SECTION 39-21-304 (1), WHICH REQUIRES6
	71	+	EACH BILL THAT CREATES A NEW TAX EXPENDITURE TO INCLUDE A TAX7
	72	+	PREFERENCE PERFORMANCE STATEMENT AS PART OF A STATUTORY8
	73	+	LEGISLATIVE DECLARATION, THE GENERAL ASSEMBLY DECLARES THAT THE9
	74	+	GENERAL LEGISLATIVE PURPOSE OF THE TAX CREDIT ALLOWED BY THIS10
	75	+	SECTION IS TO PROVIDE TAX RELIEF FOR CERTAIN BUSINESSES OR11
	76	+	INDIVIDUALS AND THAT THE SPECIFIC LEGISLATIVE PURPOSE OF THE TAX12
	77	+	CREDIT ALLOWED BY THIS SECTION IS TO PROVIDE TAX RELIEF TO13
	78	+	INDIVIDUALS WORKING IN THE CARE
	79	+	WORKFORCE PROVIDING DIRECT CARE .14
42	80		(b) T
43		-	HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL
44		-	MEASURE THE EFFECTIVENESS OF THE CREDIT IN ACHIEVING THE PURPOSE
45		-	SPECIFIED IN SUBSECTION
46		-	(1)(a) OF THIS SECTION BASED ON THE NUMBER
47		-	AND VALUE OF CREDITS THAT ARE CLAIMED
48		-	.
	81	+	HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL15
	82	+	MEASURE THE EFFECTIVENESS OF THE CREDIT IN ACHIEVING THE PURPOSE16
	83	+	SPECIFIED IN SUBSECTION (1)(a) OF THIS SECTION BASED ON THE NUMBER17
	84	+	AND VALUE OF CREDITS THAT ARE CLAIMED .18
49	85		(2) A
50		-	S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
51		-	REQUIRES
52		-	:
53		-	(a) "C
54		-	HILD CARE WORKER" MEANS A RESIDENT INDIVIDUAL WHO IS
55		-	REGISTERED WITH THE DEPARTMENT OF EARLY CHILDHOOD
56		-	'S COLORADO
57		-	SHINES PROFESSIONAL DEVELOPMENT INFORMATION SYSTEM
58		-	, OR A
59		-	SUCCESSOR SYSTEM
60		-	, AND WHO PROVIDES CARE FOR AT LEAST SEVEN
61		-	HUNDRED TWENTY HOURS DURING THE INCOME TAX YEAR AS
62		-	:
63		-	(I) A
64		-	LICENSEE AND OPERATOR OF AN ELIGIBLE PROGRAM IN THIS
65		-	STATE
66		-	;
67		-	(II) A
68		-	N EMPLOYEE OF AN ELIGIBLE PROGRAM IN THIS STATE ; OR
69		-	(III) AN INFORMAL FAMILY FRIEND OR NEIGHBOR CHILD CARE
70		-	WORKER IN THIS STATE
71		-	.
72		-	(b) "C
73		-	ONSUMER-DIRECTED CARE EMPLOYER " MEANS A PERSON
74		-	RECEIVING CARE PURSUANT TO PART
75		-	11 AND PART 19 OF ARTICLE 6 OF TITLE
76		-	25.5 WHO EMPLOYS A DIRECT CARE WORKER .
77		-	(c) "C
78		-	ERTIFIED HOME CARE AGENCY" HAS THE SAME MEANING AS SET
79		-	FORTH IN SECTION
80		-	25-27.5-102 (1).
81		-	(d) "C
82		-	ERTIFIED NURSE AIDE" MEANS A PERSON CERTIFIED BY THE
83		-	STATE BOARD OF NURSING PURSUANT TO PART
84		-	2 OF ARTICLE 255 OF TITLE 12.
85		-	PAGE 2-HOUSE BILL 24-1312 (e) "DIRECT CARE WORKER" MEANS A RESIDENT INDIVIDUAL WITH
86		-	THE APPROPRIATE KNOWLEDGE
87		-	, SKILLS, AND TRAINING WHO PROVIDES
88		-	HANDS
89		-	-ON CARE AND SERVICES , INCLUDING PERSONAL CARE , TO
90		-	PARTICIPANTS RECEIVING LONG
91		-	-TERM CARE IN THIS STATE. "DIRECT CARE
92		-	WORKER
93		-	" DOES NOT INCLUDE A CERTIFIED NURSE AIDE.
94		-	(f) "E
95		-	LIGIBLE PROGRAM" MEANS A LICENSED EARLY CHILDHOOD
96		-	EDUCATION PROGRAM OR A LICENSED FAMILY CHILD CARE HOME
97		-	. "ELIGIBLE
98		-	PROGRAM
99		-	" INCLUDES ONLY THOSE LICENSED EARLY CHILDHOOD EDUCATION
100		-	PROGRAMS AND LICENSED FAMILY CHILD CARE HOMES WITH AT LEAST A
101		-	LEVEL ONE QUALITY RATING PURSUANT TO THE
102		-	COLORADO SHINES QUALITY
103		-	RATING AND IMPROVEMENT SYSTEM CREATED IN SECTION
104		-	26.5-5-101 FOR
105		-	THE ENTIRE INCOME TAX YEAR
106		-	, OR THAT PORTION OF THE INCOME TAX YEAR
107		-	FOR WHICH THE LICENSED EARLY CHILDHOOD EDUCATION PROGRAM OR
108		-	LICENSED FAMILY CHILD CARE HOME WAS LICENSED
109		-	.
110		-	(g) "E
111		-	MPLOYEE" HAS THE SAME MEANING AS SET FORTH IN SECTION
112		-	39-22-604 (2)(a).
113		-	(h) "E
114		-	MPLOYER" HAS THE SAME MEANING AS SET FORTH IN SECTION
115		-	39-22-604 (2)(b).
116		-	(i) "H
117		-	OME- AND COMMUNITY -BASED SERVICES" MEANS ANY
118		-	SERVICES PROVIDED IN THIS STATE PURSUANT TO PARTS
119		-	3 THROUGH 13 OR
120		-	PART
121		-	19 OF ARTICLE 6 OF TITLE 25.5 OR SECTION 25.5-5-305.
122		-	(j) "I
123		-	NFORMAL FAMILY FRIEND OR NEIGHBOR CHILD CARE WORKER "
124		-	MEANS AN INDIVIDUAL DESCRIBED IN SECTION 26.5-5-304 (1)(f) WHO
125		-	PROVIDES CARE FOR CHILDREN OTHER THAN THEIR OWN WHO ARE FIVE
126		-	YEARS OF AGE OR YOUNGER
127		-	.
128		-	(k) "L
129		-	ICENSED EARLY CHILDHOOD EDUCATION PROGRAM " MEANS AN
130		-	EARLY CHILDHOOD EDUCATION PROGRAM
131		-	, AS DEFINED IN SECTION
132		-	26.5-2-202 (3), THAT HELD A VALID LICENSE ISSUED PURSUANT TO PART 3 OF
133		-	ARTICLE
134		-	5 OF TITLE 26.5 FOR AT LEAST SIX MONTHS DURING THE INCOME TAX
135		-	YEAR
136		-	.
137		-	(l) "L
138		-	ICENSED FAMILY CHILD CARE HOME " MEANS A FAMILY CHILD
139		-	CARE HOME
140		-	, AS DEFINED IN SECTION 26.5-5-303 (7), THAT HELD A VALID
141		-	LICENSE ISSUED PURSUANT TO PART
142		-	3 OF ARTICLE 5 OF TITLE 26.5 FOR AT
143		-	PAGE 3-HOUSE BILL 24-1312 LEAST SIX MONTHS DURING THE INCOME TAX YEAR .
144		-	(m) "L
145		-	ONG-TERM CARE" MEANS:
146		-	(I) H
147		-	OME- AND COMMUNITY-BASED SERVICES;
148		-	(II) C
149		-	ARE PROVIDED AT A NURSING FACILITY; AND
150		-	(III) CARE PROVIDED BY A CERTIFIED HOME CARE AGENCY .
151		-	(n) "L
152		-	ONG-TERM CARE EMPLOYER " MEANS AN EMPLOYER WHO
153		-	EMPLOYS ONE OR MORE DIRECT CARE WORKERS TO PROVIDE LONG
154		-	-TERM
155		-	CARE IN THIS STATE
156		-	. "LONG-TERM CARE EMPLOYER " INCLUDES A
157		-	CONSUMER
158		-	-DIRECTED CARE EMPLOYER.
159		-	(o) "N
160		-	URSING FACILITY" HAS THE SAME MEANING AS SET FORTH IN
161		-	SECTION
162		-	25.5-4-103 (14).
163		-	(p) "Q
164		-	UALIFIED DIRECT CARE WORKER " MEANS A DIRECT CARE
165		-	WORKER WHO IS AN EMPLOYEE OF ONE OR MORE LONG
166		-	-TERM CARE
167		-	EMPLOYERS FOR AT LEAST SEVEN HUNDRED TWENTY HOURS IN TOTAL
168		-	DURING THE TAX YEAR
169		-	.
	86	+	S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE19
	87	+	REQUIRES:20
	88	+	1312-2- (a) "CHILD CARE WORKER" MEANS A RESIDENT INDIVIDUAL WHO1
	89	+	IS REGISTERED WITH THE DEPARTMENT OF EARLY CHILDHOOD 'S COLORADO2
	90	+	SHINES PROFESSIONAL DEVELOPMENT INFORMATION SYSTEM, OR A3
	91	+	SUCCESSOR SYSTEM, AND WHO PROVIDES CARE FOR AT LEAST SEVEN4
	92	+	HUNDRED TWENTY HOURS DURING THE INCOME TAX YEAR AS :5
	93	+	(I) A LICENSEE AND OPERATOR OF AN ELIGIBLE PROGRAM IN THIS6
	94	+	STATE;7
	95	+	(II) AN EMPLOYEE OF AN ELIGIBLE PROGRAM IN THIS STATE ; OR8
	96	+	(III) AN INFORMAL FAMILY FRIEND OR NEIGHBOR CHILD CARE9
	97	+	WORKER IN THIS STATE.10
	98	+	(b) "CONSUMER-DIRECTED CARE EMPLOYER " MEANS A PERSON11
	99	+	RECEIVING CARE PURSUANT TO PART 11 AND PART 19 OF ARTICLE 6 OF12
	100	+	TITLE 25.5 WHO EMPLOYS A DIRECT CARE WORKER .13
	101	+	(c) "CERTIFIED HOME CARE AGENCY" HAS THE SAME MEANING AS14
	102	+	SET FORTH IN SECTION 25-27.5-102 (1).15
	103	+	(d) "CERTIFIED NURSE AIDE" MEANS A PERSON CERTIFIED BY THE16
	104	+	STATE BOARD OF NURSING PURSUANT TO PART 2 OF ARTICLE 255 OF TITLE17
	105	+	12.18
	106	+	(e) "DIRECT CARE WORKER" MEANS A RESIDENT INDIVIDUAL WITH19
	107	+	THE APPROPRIATE KNOWLEDGE, SKILLS, AND TRAINING WHO PROVIDES20
	108	+	HANDS-ON CARE AND SERVICES, INCLUDING PERSONAL CARE, TO21
	109	+	PARTICIPANTS RECEIVING LONG-TERM CARE IN THIS STATE. "DIRECT CARE22
	110	+	WORKER" DOES NOT INCLUDE A CERTIFIED NURSE AIDE.23
	111	+	(f) "ELIGIBLE PROGRAM" MEANS A LICENSED EARLY CHILDHOOD24
	112	+	EDUCATION PROGRAM OR A LICENSED FAMILY CHILD CARE HOME .25
	113	+	"ELIGIBLE PROGRAM" INCLUDES ONLY THOSE LICENSED EARLY CHILDHOOD26
	114	+	EDUCATION PROGRAMS AND LICENSED FAMILY CHILD CARE HOMES WITH27
	115	+	1312
	116	+	-3- AT LEAST A LEVEL ONE QUALITY RATING PURSUANT TO THE COLORADO1
	117	+	SHINES QUALITY RATING AND IMPROVEMENT SYSTEM CREATED IN SECTION2
	118	+	26.5-5-101 FOR THE ENTIRE INCOME TAX YEAR, OR THAT PORTION OF THE3
	119	+	INCOME TAX YEAR FOR WHICH THE LICENSED EARLY CHILDHOOD4
	120	+	EDUCATION PROGRAM OR LICENSED FAMILY CHILD CARE HOME WAS5
	121	+	LICENSED.6
	122	+	(g) "EMPLOYEE" HAS THE SAME MEANING AS SET FORTH IN7
	123	+	SECTION 39-22-604 (2)(a).8
	124	+	(h) "EMPLOYER" HAS THE SAME MEANING AS SET FORTH IN9
	125	+	SECTION 39-22-604 (2)(b).10
	126	+	(i) "HOME- AND COMMUNITY-BASED SERVICES" MEANS ANY11
	127	+	SERVICES PROVIDED IN THIS STATE PURSUANT TO PARTS 3 THROUGH 13 OR12
	128	+	PART 19 OF ARTICLE 6 OF TITLE 25.5 OR SECTION 25.5-5-305.13
	129	+	(j) "INFORMAL FAMILY FRIEND OR NEIGHBOR CHILD CARE WORKER"14
	130	+	MEANS AN INDIVIDUAL DESCRIBED IN SECTION 26.5-5-304 (1)(f) WHO15
	131	+	PROVIDES CARE FOR CHILDREN OTHER THAN THEIR OWN WHO ARE FIVE16
	132	+	YEARS OF AGE OR YOUNGER.17
	133	+	(k) "LICENSED EARLY CHILDHOOD EDUCATION PROGRAM" MEANS18
	134	+	AN EARLY CHILDHOOD EDUCATION PROGRAM , AS DEFINED IN SECTION19
	135	+	26.5-2-202 (3), THAT HELD A VALID LICENSE ISSUED PURSUANT TO PART20
	136	+	3 OF ARTICLE 5 OF TITLE 26.5 FOR AT LEAST SIX MONTHS DURING THE21
	137	+	INCOME TAX YEAR.22
	138	+	(l) "LICENSED FAMILY CHILD CARE HOME" MEANS A FAMILY CHILD23
	139	+	CARE HOME, AS DEFINED IN SECTION 26.5-5-303 (7), THAT HELD A VALID24
	140	+	LICENSE ISSUED PURSUANT TO PART 3 OF ARTICLE 5 OF TITLE 26.5 FOR AT25
	141	+	LEAST SIX MONTHS DURING THE INCOME TAX YEAR .26
	142	+	(m) "LONG-TERM CARE" MEANS:27
	143	+	1312
	144	+	-4- (I) HOME- AND COMMUNITY-BASED SERVICES;1
	145	+	(II) CARE PROVIDED AT A NURSING FACILITY; AND2
	146	+	(III) CARE PROVIDED BY A CERTIFIED HOME CARE AGENCY .3
	147	+	(n) "LONG-TERM CARE EMPLOYER" MEANS AN EMPLOYER WHO4
	148	+	EMPLOYS ONE OR MORE DIRECT CARE WORKERS TO PROVIDE LONG-TERM5
	149	+	CARE IN THIS STATE. "LONG-TERM CARE EMPLOYER" INCLUDES A6
	150	+	CONSUMER-DIRECTED CARE EMPLOYER.7
	151	+	(o) "NURSING FACILITY" HAS THE SAME MEANING AS SET FORTH IN8
	152	+	SECTION 25.5-4-103 (14).9
	153	+	(p) "QUALIFIED DIRECT CARE WORKER " MEANS A DIRECT CARE10
	154	+	WORKER WHO IS AN EMPLOYEE OF ONE OR MORE LONG-TERM CARE11
	155	+	EMPLOYERS FOR AT LEAST SEVEN HUNDRED TWENTY HOURS IN TOTAL12
	156	+	DURING THE TAX YEAR.13
	157	+	14
170	158		(3) (a) S
171		-	UBJECT TO THE REQUIREMENTS SET FORTH IN SUBSECTION
172		-	(3)(b) OF THIS SECTION, FOR INCOME TAX YEARS COMMENCING ON OR AFTER
173		-	JANUARY 1, 2025, BUT BEFORE JANUARY 1, 2029, EACH CHILD CARE WORKER
174		-	AND QUALIFIED DIRECT CARE WORKER IS ALLOWED A CREDIT AGAINST THE
175		-	INCOME TAXES IMPOSED BY THIS ARTICLE
176		-	22 IN THE AMOUNT OF ONE
177		-	THOUSAND TWO HUNDRED DOLLARS
178		-	. IN THE CASE OF A CHILD CARE WORKER
179		-	OR QUALIFIED DIRECT CARE WORKER WHO FILES A JOINT RETURN WITH
180		-	ANOTHER RESIDENT INDIVIDUAL WHO IS ALSO A CHILD CARE WORKER OR A
181		-	QUALIFIED DIRECT CARE WORKER
182		-	, THE CREDIT ALLOWED BY THIS
183		-	SUBSECTION
184		-	(3)(a) IS TWO THOUSAND FOUR HUNDRED DOLLARS .
185		-	(b) (I) T
186		-	HE CREDIT ALLOWED BY THIS SECTION IS NOT ALLOWED TO
187		-	A RESIDENT INDIVIDUAL WHOSE ADJUSTED GROSS INCOME EXCEEDS
188		-	:
189		-	(A) I
190		-	N THE CASE OF A RESIDENT INDIVIDUAL WHO FILES A SINGLE
191		-	RETURN
192		-	, SEVENTY-FIVE THOUSAND DOLLARS; AND
193		-	PAGE 4-HOUSE BILL 24-1312 (B) IN THE CASE OF TWO RESIDENT INDIVIDUALS WHO FILE A JOINT
194		-	RETURN
195		-	, ONE HUNDRED THOUSAND DOLLARS .
196		-	(II) T
197		-	HE LIMIT SET FORTH IN SUBSECTION (3)(b)(I)(B) OF THIS
198		-	SECTION APPLIES TO A JOINT RETURN REGARDLESS OF WHETHER ONE OR
199		-	BOTH RESIDENT INDIVIDUALS ARE CHILD CARE WORKERS OR QUALIFIED
200		-	DIRECT CARE WORKERS
201		-	.
202		-	(III) A
203		-	RESIDENT INDIVIDUAL WHO IS BOTH A CHILD CARE WORKER
204		-	AND A QUALIFIED DIRECT CARE WORKER IS NOT ALLOWED AN ADDITIONAL
205		-	CREDIT PURSUANT TO THIS SECTION ON ACCOUNT OF SUCH DUAL
206		-	QUALIFICATION
207		-	.
208		-	(IV) I
209		-	N THE CASE OF A PART-YEAR RESIDENT, THE CREDIT ALLOWED
210		-	BY THIS SECTION IS APPORTIONED IN THE RATIO DETERMINED IN SECTION
211		-	39-22-110 (1).
212		-	(4) (a) O
213		-	N OR BEFORE SEPTEMBER 30, 2025, AND EACH SEPTEMBER
214		-	30 THEREAFTER, THE DEPARTMENT OF HEALTH CARE POLICY AND FINANCING
215		-	SHALL PROVIDE THE DEPARTMENT OF REVENUE AN ELECTRONIC REPORT OF
216		-	THE NAME AND FEDERAL EMPLOYER IDENTIFICATION NUMBER OF EVERY
217		-	LONG
218		-	-TERM CARE EMPLOYER PROVIDING SERVICES IN THIS STATE DURING
219		-	THE CALENDAR YEAR
220		-	.
221		-	(b) O
222		-	N OR BEFORE JANUARY 31, 2026, AND EACH JANUARY 31
223		-	THEREAFTER, THE DEPARTMENT OF EARLY CHILDHOOD SHALL PROVIDE THE
224		-	DEPARTMENT OF REVENUE WITH AN ELECTRONIC REPORT OF CHILD CARE
225		-	WORKERS ELIGIBLE FOR THE CREDIT ALLOWED BY THIS SECTION FOR THE
226		-	PRECEDING CALENDAR YEAR
227		-	.
228		-	(5) (a) O
229		-	N OR BEFORE JANUARY 31, 2026, AND EACH JANUARY 31
230		-	THEREAFTER, EVERY LONG-TERM CARE EMPLOYER THAT EMPLOYED ONE OR
231		-	MORE DIRECT CARE WORKERS SHALL MAKE AN INFORMATION RETURN TO THE
232		-	EXECUTIVE DIRECTOR FOR THE PRECEDING CALENDAR YEAR
233		-	. THE RETURN
234		-	MUST INCLUDE EACH DIRECT CARE WORKER
235		-	'S SOCIAL SECURITY NUMBER OR
236		-	INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER
237		-	, THE TOTAL HOURS THE
238		-	DIRECT CARE WORKER WORKED AS SUCH DURING THE CALENDAR YEAR
239		-	, AND
240		-	ANY OTHER INFORMATION THE EXECUTIVE DIRECTOR MAY REQUIRE
241		-	. THE
242		-	LONG
243		-	-TERM CARE EMPLOYER SHALL REPORT ONLY THOSE EMPLOYEES WHO
244		-	ARE DIRECT CARE WORKERS AS DEFINED IN THIS SECTION
245		-	.
246		-	PAGE 5-HOUSE BILL 24-1312 (b) THE RETURN REQUIRED BY THIS SUBSECTION (5) MUST BE FILED
247		-	ELECTRONICALLY ON OR BEFORE
248		-	JANUARY 31 IN ADDITION TO THE RETURN
249		-	REQUIRED BY SECTION
250		-	39-22-604 (6). THE EXECUTIVE DIRECTOR SHALL
251		-	IMPOSE A PENALTY OF FIVE HUNDRED DOLLARS IF THE LONG
252		-	-TERM CARE
253		-	EMPLOYER FAILS TO FILE THE RETURN REQUIRED BY THIS SUBSECTION
254		-	(5) ON
255		-	OR BEFORE
256		-	JANUARY 31, UNLESS SHOWN TO HAVE BEEN DUE TO
257		-	REASONABLE CAUSE
258		-	, OR WILLFULLY FILES A FALSE OR FRAUDULENT RETURN,
259		-	WHICH PENALTY IS IN ADDITION TO ANY CRIMINAL PENALTY OTHERWISE
260		-	PROVIDED FOR FAILURE TO FILE A RETURN OR FOR FILING A FALSE OR
261		-	FRAUDULENT RETURN
262		-	. THE EXECUTIVE DIRECTOR SHALL ASSESS AND
263		-	COLLECT THE PENALTY IMPOSED BY THIS SUBSECTION
264		-	(5)(b) IN THE SAME
265		-	MANNER AS AN UNDERPAYMENT OF THE TAX IMPOSED BY THIS ARTICLE
266		-	22.
267		-	(c) I
268		-	N THE CASE OF A CONSUMER-DIRECTED CARE EMPLOYER , THE
269		-	DEPARTMENT OF HEALTHCARE POLICY AND FI NANCING
270		-	, OR THE
271		-	DEPARTMENT
272		-	'S FISCAL AGENT, SHALL FILE THE RETURN REQUIRED BY THIS
273		-	SUBSECTION
274		-	(5).
275		-	(6) I
276		-	F THE CREDIT ALLOWED BY THIS SECTION EXCEEDS THE INCOME
277		-	TAX IMPOSED BY THIS ARTICLE
278		-	22, THE EXCESS CREDIT MAY NOT BE CARRIED
279		-	FORWARD AND IS REFUNDED TO THE TAXPAYER
280		-	.
281		-	(7) T
282		-	HIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2034.
283		-	SECTION 2. In Colorado Revised Statutes, 39-21-119.5, amend
284		-	(4)(k) and (4)(l); and add (4)(n) as follows:
285		-	39-21-119.5. Mandatory electronic filing of returns - mandatory
286		-	electronic payment - penalty - waiver - definitions. (4) Except as
287		-	provided in subsection (6) of this section, on and after August 2, 2019,
288		-	electronic filing of returns and the payment of any tax or fee by electronic
289		-	funds transfer is required for the following:
290		-	(k) Any clean fleet per ride fee and air pollution mitigation per ride
291		-	fee return required to be filed and payment required pursuant to section
292		-	40-10.1-607.5; and
293		-	(l) Any quarterly report for the advance payment of an income tax
294		-	credit required to be filed pursuant to section 39-22-629 (2)(b);
295		-	AND
296		-	PAGE 6-HOUSE BILL 24-1312 (n) THE INFORMATION RETURN FROM LONG -TERM CARE EMPLOYERS
297		-	REQUIRED TO BE FILED PURSUANT TO SECTION
298		-	39-22-566 (5).
299		-	SECTION 3. Appropriation. (1) For the 2024-25 state fiscal year,
300		-	$47,193 is appropriated to the department of early childhood for use by the
301		-	division of licensing and administration. This appropriation is from the
302		-	general fund. To implement this act, the division may use this appropriation
303		-	as follows:
304		-	(a) $10,943 for personal services, which amount is based on an
305		-	assumption that the division will require an additional 0.2 FTE; and
306		-	(b) $36,250 for operating expenses.
307		-	SECTION 4. Act subject to petition - effective date. This act
308		-	takes effect at 12:01 a.m. on the day following the expiration of the
309		-	ninety-day period after final adjournment of the general assembly; except
310		-	that, if a referendum petition is filed pursuant to section 1 (3) of article V
311		-	of the state constitution against this act or an item, section, or part of this act
312		-	within such period, then the act, item, section, or part will not take effect
313		-	unless approved by the people at the general election to be held in
314		-	PAGE 7-HOUSE BILL 24-1312 November 2024 and, in such case, will take effect on the date of the official
315		-	declaration of the vote thereon by the governor.
316		-	____________________________ ____________________________
317		-	Julie McCluskie Steve Fenberg
318		-	SPEAKER OF THE HOUSE PRESIDENT OF
319		-	OF REPRESENTATIVES THE SENATE
320		-	____________________________ ____________________________
321		-	Robin Jones Cindi L. Markwell
322		-	CHIEF CLERK OF THE HOUSE SECRETARY OF
323		-	OF REPRESENTATIVES THE SENATE
324		-	APPROVED________________________________________
325		-	(Date and Time)
326		-	_________________________________________
327		-	Jared S. Polis
328		-	GOVERNOR OF THE STATE OF COLORADO
329		-	PAGE 8-HOUSE BILL 24-1312
	159	+	UBJECT TO THE REQUIREMENTS SET FORTH IN SUBSECTION15
	160	+	(3)(b)
	161	+	OF THIS SECTION, FOR INCOME TAX YEARS COMMENCING ON OR16
	162	+	AFTER
	163	+	JANUARY 1, 2025, BUT BEFORE JANUARY 1, 2029, EACH CHILD CARE17
	164	+	WORKER AND QUALIFIED DIRECT CARE WORKER IS ALLOWED A CREDIT18
	165	+	AGAINST THE INCOME TAXES IMPOSED BY THIS ARTICLE 22 IN THE AMOUNT19
	166	+	OF ONE THOUSAND TWO HUNDRED DOLLARS. IN THE CASE OF A CHILD CARE20
	167	+	WORKER OR QUALIFIED DIRECT CARE WORKER WHO FILES A JOINT RETURN21
	168	+	WITH ANOTHER RESIDENT INDIVIDUAL WHO IS ALSO A CHILD CARE WORKER22
	169	+	OR A QUALIFIED DIRECT CARE WORKER, THE CREDIT ALLOWED BY THIS23
	170	+	SUBSECTION (3)(a) IS TWO THOUSAND FOUR HUNDRED DOLLARS .24
	171	+	(b) (I) THE CREDIT ALLOWED BY THIS SECTION IS NOT ALLOWED TO25
	172	+	A RESIDENT INDIVIDUAL WHOSE ADJUSTED GROSS INCOME EXCEEDS :26
	173	+	(A) IN THE CASE OF A RESIDENT INDIVIDUAL WHO FILES A SINGLE27
	174	+	1312
	175	+	-5- RETURN, SEVENTY-FIVE THOUSAND DOLLARS; AND1
	176	+	(B) IN THE CASE OF TWO RESIDENT INDIVIDUALS WHO FILE A JOINT2
	177	+	RETURN, ONE HUNDRED THOUSAND DOLLARS .3
	178	+	(II) THE LIMIT SET FORTH IN SUBSECTION (3)(b)(I)(B) OF THIS4
	179	+	SECTION APPLIES TO A JOINT RETURN REGARDLESS OF WHETHER ONE OR5
	180	+	BOTH RESIDENT INDIVIDUALS ARE CHILD CARE WORKERS OR QUALIFIED6
	181	+	DIRECT CARE WORKERS.7
	182	+	(III) A RESIDENT INDIVIDUAL WHO IS BOTH A CHILD CARE WORKER8
	183	+	AND A QUALIFIED DIRECT CARE WORKER IS NOT ALLOWED AN ADDITIONAL9
	184	+	CREDIT PURSUANT TO THIS SECTION ON ACCOUNT OF SUCH DUAL10
	185	+	QUALIFICATION.11
	186	+	(IV) IN THE CASE OF A PART -YEAR RESIDENT, THE CREDIT12
	187	+	ALLOWED BY THIS SECTION IS APPORTIONED IN THE RATIO DETERMINED IN13
	188	+	SECTION 39-22-110 (1).14
	189	+	(4) (a) ON OR BEFORE SEPTEMBER 30, 2025, AND EACH SEPTEMBER15
	190	+	30 THEREAFTER, THE DEPARTMENT OF HEALTH CARE POLICY AND16
	191	+	FINANCING SHALL PROVIDE THE DEPARTMENT OF REVENUE AN ELECTRONIC17
	192	+	REPORT OF THE NAME AND FEDERAL EMPLOYER IDENTIFICATION NUMBER18
	193	+	OF EVERY LONG-TERM CARE EMPLOYER PROVIDING SERVICES IN THIS19
	194	+	STATE DURING THE CALENDAR YEAR .20
	195	+	(b) ON OR BEFORE JANUARY 31, 2026, AND EACH JANUARY 3121
	196	+	THEREAFTER, THE DEPARTMENT OF EARLY CHILDHOOD SHALL PROVIDE22
	197	+	THE DEPARTMENT OF REVENUE WITH AN ELECTRONIC REPORT OF CHILD23
	198	+	CARE WORKERS ELIGIBLE FOR THE CREDIT ALLOWED BY THIS SECTION FOR24
	199	+	THE PRECEDING CALENDAR YEAR .25
	200	+	(5) (a) ON OR BEFORE JANUARY 31, 2026, AND EACH JANUARY 3126
	201	+	THEREAFTER, EVERY LONG-TERM CARE EMPLOYER THAT EMPLOYED ONE27
	202	+	1312
	203	+	-6- OR MORE DIRECT CARE WORKERS SHALL MAKE AN INFORMATION RETURN1
	204	+	TO THE EXECUTIVE DIRECTOR FOR THE PRECEDING CALENDAR YEAR. THE2
	205	+	RETURN MUST INCLUDE EACH DIRECT CARE WORKER'S SOCIAL SECURITY3
	206	+	NUMBER OR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER, THE TOTAL4
	207	+	HOURS THE DIRECT CARE WORKER WORKED AS SUCH DURING THE5
	208	+	CALENDAR YEAR, AND ANY OTHER INFORMATION THE EXECUTIVE6
	209	+	DIRECTOR MAY REQUIRE. THE LONG-TERM CARE EMPLOYER SHALL REPORT7
	210	+	ONLY THOSE EMPLOYEES WHO ARE DIRECT CARE WORKERS AS DEFINED IN8
	211	+	THIS SECTION.9
	212	+	(b) THE RETURN REQUIRED BY THIS SUBSECTION (5) MUST BE FILED10
	213	+	ELECTRONICALLY ON OR BEFORE JANUARY 31 IN ADDITION TO THE RETURN11
	214	+	REQUIRED BY SECTION 39-22-604 (6). THE EXECUTIVE DIRECTOR SHALL12
	215	+	IMPOSE A PENALTY OF FIVE HUNDRED DOLLARS IF THE LONG-TERM CARE13
	216	+	EMPLOYER FAILS TO FILE THE RETURN REQUIRED BY THIS SUBSECTION (5)14
	217	+	ON OR BEFORE JANUARY 31, UNLESS SHOWN TO HAVE BEEN DUE TO15
	218	+	REASONABLE CAUSE, OR WILLFULLY FILES A FALSE OR FRAUDULENT16
	219	+	RETURN, WHICH PENALTY IS IN ADDITION TO ANY CRIMINAL PENALTY17
	220	+	OTHERWISE PROVIDED FOR FAILURE TO FILE A RETURN OR FOR FILING A18
	221	+	FALSE OR FRAUDULENT RETURN. THE EXECUTIVE DIRECTOR SHALL ASSESS19
	222	+	AND COLLECT THE PENALTY IMPOSED BY THIS SUBSECTION (5)(b) IN THE20
	223	+	SAME MANNER AS AN UNDERPAYMENT OF THE TAX IMPOSED BY THIS21
	224	+	ARTICLE 22.22
	225	+	(c) IN THE CASE OF A CONSUMER-DIRECTED CARE EMPLOYER, THE23
	226	+	DEPARTMENT OF HEALTHCARE POLICY AND FINANCING , OR THE24
	227	+	DEPARTMENT'S FISCAL AGENT, SHALL FILE THE RETURN REQUIRED BY THIS25
	228	+	SUBSECTION (5).26
	229	+	(6) IF THE CREDIT ALLOWED BY THIS SECTION EXCEEDS THE27
	230	+	1312
	231	+	-7- INCOME TAX IMPOSED BY THIS ARTICLE 22, THE EXCESS CREDIT MAY NOT1
	232	+	BE CARRIED FORWARD AND IS REFUNDED TO THE TAXPAYER .2
	233	+	(7) THIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2034.3
	234	+	SECTION 2. In Colorado Revised Statutes, 39-21-119.5, amend4
	235	+	(4)(k) and (4)(l); and add (4)(m) as follows:5
	236	+	39-21-119.5. Mandatory electronic filing of returns -6
	237	+	mandatory electronic payment - penalty - waiver - definitions. 7
	238	+	(4) Except as provided in subsection (6) of this section, on and8
	239	+	after August 2, 2019, electronic filing of returns and the payment of any9
	240	+	tax or fee by electronic funds transfer is required for the following:10
	241	+	(k) Any clean fleet per ride fee and air pollution mitigation per11
	242	+	ride fee return required to be filed and payment required pursuant to12
	243	+	section 40-10.1-607.5; and13
	244	+	(l) Any quarterly report for the advance payment of an income tax14
	245	+	credit required to be filed pursuant to section 39-22-629 (2)(b); AND15
	246	+	(m) THE INFORMATION RETURN FROM LONG-TERM CARE16
	247	+	EMPLOYERS REQUIRED TO BE FILED PURSUANT TO SECTION 39-22-560 (5).17
	248	+	SECTION 3. Appropriation. (1) For the 2024-25 state fiscal18
	249	+	year, $47,193 is appropriated to the department of early childhood for use19
	250	+	by the division of licensing and administration. This appropriation is from20
	251	+	the general fund. To implement this act, the division may use this21
	252	+	appropriation as follows:22
	253	+	(a) $10,943 for personal services, which amount is based on an23
	254	+	assumption that the division will require an additional 0.2 FTE; and24
	255	+	(b) $36,250 for operating expenses.25
	256	+	26
	257	+	SECTION 4. Act subject to petition - effective date. This act27
	258	+	1312
	259	+	-8- takes effect at 12:01 a.m. on the day following the expiration of the1
	260	+	ninety-day period after final adjournment of the general assembly; except2
	261	+	that, if a referendum petition is filed pursuant to section 1 (3) of article V3
	262	+	of the state constitution against this act or an item, section, or part of this4
	263	+	act within such period, then the act, item, section, or part will not take5
	264	+	effect unless approved by the people at the general election to be held in6
	265	+	November 2024 and, in such case, will take effect on the date of the7
	266	+	official declaration of the vote thereon by the governor.8
	267	+	1312
	268	+	-9-