HOUSE BILL 24-1312
BY REPRESENTATIVE(S) Sirota and Garcia, Amabile, Bacon, Bird,
Boesenecker, Brown, Daugherty, deGruy Kennedy, Duran, English, Epps,
Froelich, Hamrick, Herod, Jodeh, Joseph, Kipp, Lieder, Lindsay, Lindstedt,
Lukens, Mabrey, Marvin, Mauro, McLachlan, Ortiz, Ricks, Snyder, Story,
Titone, Valdez, Velasco, Vigil, Weissman, Willford, Woodrow, Young,
McCluskie;
also SENATOR(S) Rodriguez and Bridges, Buckner, Coleman, Cutter,
Danielson, Exum, Fields, Gonzales, Hinrichsen, Jaquez Lewis, Kolker,
Marchman, Michaelson Jenet, Mullica, Priola, Roberts, Sullivan, Winter F..
C
ONCERNING A STATE INCOME TAX CREDIT FOR INDIVIDUALS IN THE CARE
WORKFORCE
, AND, IN CONNECTION THEREWITH , MAKING AN
APPROPRIATION
.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, add 39-22-566 as
follows:
39-22-566. Qualified care worker tax credit - tax preference
performance statement - legislative declaration - definitions - repeal.
(1) (a) I
N ACCORDANCE WITH SECTION 39-21-304 (1), WHICH REQUIRES
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. EACH BILL THAT CREATES A NEW TAX EXPENDITURE TO INCLUDE A TAX
PREFERENCE PERFORMANCE STATEMENT AS PART OF A STATUTORY
LEGISLATIVE DECLARATION
, THE GENERAL ASSEMBLY DECLARES THAT THE
GENERAL LEGISLATIVE PURPOSE OF THE TAX CREDIT ALLOWED BY THIS
SECTION IS TO PROVIDE TAX RELIEF FOR CERTAIN BUSINESSES OR
INDIVIDUALS AND THAT THE SPECIFIC LEGISLATIVE PURPOSE OF THE TAX
CREDIT ALLOWED BY THIS SECTION IS TO PROVIDE TAX RELIEF TO
INDIVIDUALS WORKING IN THE CARE WORKFORCE PROVIDING DIRECT CARE
.
(b) T
HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL
MEASURE THE EFFECTIVENESS OF THE CREDIT IN ACHIEVING THE PURPOSE
SPECIFIED IN SUBSECTION
(1)(a) OF THIS SECTION BASED ON THE NUMBER
AND VALUE OF CREDITS THAT ARE CLAIMED
.
(2) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
REQUIRES
:
(a) "C
HILD CARE WORKER" MEANS A RESIDENT INDIVIDUAL WHO IS
REGISTERED WITH THE DEPARTMENT OF EARLY CHILDHOOD
'S COLORADO
SHINES PROFESSIONAL DEVELOPMENT INFORMATION SYSTEM
, OR A
SUCCESSOR SYSTEM
, AND WHO PROVIDES CARE FOR AT LEAST SEVEN
HUNDRED TWENTY HOURS DURING THE INCOME TAX YEAR AS
:
(I) A
LICENSEE AND OPERATOR OF AN ELIGIBLE PROGRAM IN THIS
STATE
;
(II) A
N EMPLOYEE OF AN ELIGIBLE PROGRAM IN THIS STATE ; OR
(III) AN INFORMAL FAMILY FRIEND OR NEIGHBOR CHILD CARE
WORKER IN THIS STATE
.
(b) "C
ONSUMER-DIRECTED CARE EMPLOYER " MEANS A PERSON
RECEIVING CARE PURSUANT TO PART
11 AND PART 19 OF ARTICLE 6 OF TITLE
25.5 WHO EMPLOYS A DIRECT CARE WORKER .
(c) "C
ERTIFIED HOME CARE AGENCY" HAS THE SAME MEANING AS SET
FORTH IN SECTION
25-27.5-102 (1).
(d) "C
ERTIFIED NURSE AIDE" MEANS A PERSON CERTIFIED BY THE
STATE BOARD OF NURSING PURSUANT TO PART
2 OF ARTICLE 255 OF TITLE 12.
PAGE 2-HOUSE BILL 24-1312 (e) "DIRECT CARE WORKER" MEANS A RESIDENT INDIVIDUAL WITH
THE APPROPRIATE KNOWLEDGE
, SKILLS, AND TRAINING WHO PROVIDES
HANDS
-ON CARE AND SERVICES , INCLUDING PERSONAL CARE , TO
PARTICIPANTS RECEIVING LONG
-TERM CARE IN THIS STATE. "DIRECT CARE
WORKER
" DOES NOT INCLUDE A CERTIFIED NURSE AIDE.
(f) "E
LIGIBLE PROGRAM" MEANS A LICENSED EARLY CHILDHOOD
EDUCATION PROGRAM OR A LICENSED FAMILY CHILD CARE HOME
. "ELIGIBLE
PROGRAM
" INCLUDES ONLY THOSE LICENSED EARLY CHILDHOOD EDUCATION
PROGRAMS AND LICENSED FAMILY CHILD CARE HOMES WITH AT LEAST A
LEVEL ONE QUALITY RATING PURSUANT TO THE
COLORADO SHINES QUALITY
RATING AND IMPROVEMENT SYSTEM CREATED IN SECTION
26.5-5-101 FOR
THE ENTIRE INCOME TAX YEAR
, OR THAT PORTION OF THE INCOME TAX YEAR
FOR WHICH THE LICENSED EARLY CHILDHOOD EDUCATION PROGRAM OR
LICENSED FAMILY CHILD CARE HOME WAS LICENSED
.
(g) "E
MPLOYEE" HAS THE SAME MEANING AS SET FORTH IN SECTION
39-22-604 (2)(a).
(h) "E
MPLOYER" HAS THE SAME MEANING AS SET FORTH IN SECTION
39-22-604 (2)(b).
(i) "H
OME- AND COMMUNITY -BASED SERVICES" MEANS ANY
SERVICES PROVIDED IN THIS STATE PURSUANT TO PARTS
3 THROUGH 13 OR
PART
19 OF ARTICLE 6 OF TITLE 25.5 OR SECTION 25.5-5-305.
(j) "I
NFORMAL FAMILY FRIEND OR NEIGHBOR CHILD CARE WORKER "
MEANS AN INDIVIDUAL DESCRIBED IN SECTION 26.5-5-304 (1)(f) WHO
PROVIDES CARE FOR CHILDREN OTHER THAN THEIR OWN WHO ARE FIVE
YEARS OF AGE OR YOUNGER
.
(k) "L
ICENSED EARLY CHILDHOOD EDUCATION PROGRAM " MEANS AN
EARLY CHILDHOOD EDUCATION PROGRAM
, AS DEFINED IN SECTION
26.5-2-202 (3), THAT HELD A VALID LICENSE ISSUED PURSUANT TO PART 3 OF
ARTICLE
5 OF TITLE 26.5 FOR AT LEAST SIX MONTHS DURING THE INCOME TAX
YEAR
.
(l) "L
ICENSED FAMILY CHILD CARE HOME " MEANS A FAMILY CHILD
CARE HOME
, AS DEFINED IN SECTION 26.5-5-303 (7), THAT HELD A VALID
LICENSE ISSUED PURSUANT TO PART
3 OF ARTICLE 5 OF TITLE 26.5 FOR AT
PAGE 3-HOUSE BILL 24-1312 LEAST SIX MONTHS DURING THE INCOME TAX YEAR .
(m) "L
ONG-TERM CARE" MEANS:
(I) H
OME- AND COMMUNITY-BASED SERVICES;
(II) C
ARE PROVIDED AT A NURSING FACILITY; AND
(III) CARE PROVIDED BY A CERTIFIED HOME CARE AGENCY .
(n) "L
ONG-TERM CARE EMPLOYER " MEANS AN EMPLOYER WHO
EMPLOYS ONE OR MORE DIRECT CARE WORKERS TO PROVIDE LONG
-TERM
CARE IN THIS STATE
. "LONG-TERM CARE EMPLOYER " INCLUDES A
CONSUMER
-DIRECTED CARE EMPLOYER.
(o) "N
URSING FACILITY" HAS THE SAME MEANING AS SET FORTH IN
SECTION
25.5-4-103 (14).
(p) "Q
UALIFIED DIRECT CARE WORKER " MEANS A DIRECT CARE
WORKER WHO IS AN EMPLOYEE OF ONE OR MORE LONG
-TERM CARE
EMPLOYERS FOR AT LEAST SEVEN HUNDRED TWENTY HOURS IN TOTAL
DURING THE TAX YEAR
.
(3) (a) S
UBJECT TO THE REQUIREMENTS SET FORTH IN SUBSECTION
(3)(b) OF THIS SECTION, FOR INCOME TAX YEARS COMMENCING ON OR AFTER
JANUARY 1, 2025, BUT BEFORE JANUARY 1, 2029, EACH CHILD CARE WORKER
AND QUALIFIED DIRECT CARE WORKER IS ALLOWED A CREDIT AGAINST THE
INCOME TAXES IMPOSED BY THIS ARTICLE
22 IN THE AMOUNT OF ONE
THOUSAND TWO HUNDRED DOLLARS
. IN THE CASE OF A CHILD CARE WORKER
OR QUALIFIED DIRECT CARE WORKER WHO FILES A JOINT RETURN WITH
ANOTHER RESIDENT INDIVIDUAL WHO IS ALSO A CHILD CARE WORKER OR A
QUALIFIED DIRECT CARE WORKER
, THE CREDIT ALLOWED BY THIS
SUBSECTION
(3)(a) IS TWO THOUSAND FOUR HUNDRED DOLLARS .
(b) (I) T
HE CREDIT ALLOWED BY THIS SECTION IS NOT ALLOWED TO
A RESIDENT INDIVIDUAL WHOSE ADJUSTED GROSS INCOME EXCEEDS
:
(A) I
N THE CASE OF A RESIDENT INDIVIDUAL WHO FILES A SINGLE
RETURN
, SEVENTY-FIVE THOUSAND DOLLARS; AND
PAGE 4-HOUSE BILL 24-1312 (B) IN THE CASE OF TWO RESIDENT INDIVIDUALS WHO FILE A JOINT
RETURN
, ONE HUNDRED THOUSAND DOLLARS .
(II) T
HE LIMIT SET FORTH IN SUBSECTION (3)(b)(I)(B) OF THIS
SECTION APPLIES TO A JOINT RETURN REGARDLESS OF WHETHER ONE OR
BOTH RESIDENT INDIVIDUALS ARE CHILD CARE WORKERS OR QUALIFIED
DIRECT CARE WORKERS
.
(III) A
RESIDENT INDIVIDUAL WHO IS BOTH A CHILD CARE WORKER
AND A QUALIFIED DIRECT CARE WORKER IS NOT ALLOWED AN ADDITIONAL
CREDIT PURSUANT TO THIS SECTION ON ACCOUNT OF SUCH DUAL
QUALIFICATION
.
(IV) I
N THE CASE OF A PART-YEAR RESIDENT, THE CREDIT ALLOWED
BY THIS SECTION IS APPORTIONED IN THE RATIO DETERMINED IN SECTION
39-22-110 (1).
(4) (a) O
N OR BEFORE SEPTEMBER 30, 2025, AND EACH SEPTEMBER
30 THEREAFTER, THE DEPARTMENT OF HEALTH CARE POLICY AND FINANCING
SHALL PROVIDE THE DEPARTMENT OF REVENUE AN ELECTRONIC REPORT OF
THE NAME AND FEDERAL EMPLOYER IDENTIFICATION NUMBER OF EVERY
LONG
-TERM CARE EMPLOYER PROVIDING SERVICES IN THIS STATE DURING
THE CALENDAR YEAR
.
(b) O
N OR BEFORE JANUARY 31, 2026, AND EACH JANUARY 31
THEREAFTER, THE DEPARTMENT OF EARLY CHILDHOOD SHALL PROVIDE THE
DEPARTMENT OF REVENUE WITH AN ELECTRONIC REPORT OF CHILD CARE
WORKERS ELIGIBLE FOR THE CREDIT ALLOWED BY THIS SECTION FOR THE
PRECEDING CALENDAR YEAR
.
(5) (a) O
N OR BEFORE JANUARY 31, 2026, AND EACH JANUARY 31
THEREAFTER, EVERY LONG-TERM CARE EMPLOYER THAT EMPLOYED ONE OR
MORE DIRECT CARE WORKERS SHALL MAKE AN INFORMATION RETURN TO THE
EXECUTIVE DIRECTOR FOR THE PRECEDING CALENDAR YEAR
. THE RETURN
MUST INCLUDE EACH DIRECT CARE WORKER
'S SOCIAL SECURITY NUMBER OR
INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER
, THE TOTAL HOURS THE
DIRECT CARE WORKER WORKED AS SUCH DURING THE CALENDAR YEAR
, AND
ANY OTHER INFORMATION THE EXECUTIVE DIRECTOR MAY REQUIRE
. THE
LONG
-TERM CARE EMPLOYER SHALL REPORT ONLY THOSE EMPLOYEES WHO
ARE DIRECT CARE WORKERS AS DEFINED IN THIS SECTION
.
PAGE 5-HOUSE BILL 24-1312 (b) THE RETURN REQUIRED BY THIS SUBSECTION (5) MUST BE FILED
ELECTRONICALLY ON OR BEFORE
JANUARY 31 IN ADDITION TO THE RETURN
REQUIRED BY SECTION
39-22-604 (6). THE EXECUTIVE DIRECTOR SHALL
IMPOSE A PENALTY OF FIVE HUNDRED DOLLARS IF THE LONG
-TERM CARE
EMPLOYER FAILS TO FILE THE RETURN REQUIRED BY THIS SUBSECTION
(5) ON
OR BEFORE
JANUARY 31, UNLESS SHOWN TO HAVE BEEN DUE TO
REASONABLE CAUSE
, OR WILLFULLY FILES A FALSE OR FRAUDULENT RETURN,
WHICH PENALTY IS IN ADDITION TO ANY CRIMINAL PENALTY OTHERWISE
PROVIDED FOR FAILURE TO FILE A RETURN OR FOR FILING A FALSE OR
FRAUDULENT RETURN
. THE EXECUTIVE DIRECTOR SHALL ASSESS AND
COLLECT THE PENALTY IMPOSED BY THIS SUBSECTION
(5)(b) IN THE SAME
MANNER AS AN UNDERPAYMENT OF THE TAX IMPOSED BY THIS ARTICLE
22.
(c) I
N THE CASE OF A CONSUMER-DIRECTED CARE EMPLOYER , THE
DEPARTMENT OF HEALTHCARE POLICY AND FI NANCING
, OR THE
DEPARTMENT
'S FISCAL AGENT, SHALL FILE THE RETURN REQUIRED BY THIS
SUBSECTION
(5).
(6) I
F THE CREDIT ALLOWED BY THIS SECTION EXCEEDS THE INCOME
TAX IMPOSED BY THIS ARTICLE
22, THE EXCESS CREDIT MAY NOT BE CARRIED
FORWARD AND IS REFUNDED TO THE TAXPAYER
.
(7) T
HIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2034.
SECTION 2. In Colorado Revised Statutes, 39-21-119.5, amend
(4)(k) and (4)(l); and add (4)(n) as follows:
39-21-119.5. Mandatory electronic filing of returns - mandatory
electronic payment - penalty - waiver - definitions. (4) Except as
provided in subsection (6) of this section, on and after August 2, 2019,
electronic filing of returns and the payment of any tax or fee by electronic
funds transfer is required for the following:
(k) Any clean fleet per ride fee and air pollution mitigation per ride
fee return required to be filed and payment required pursuant to section
40-10.1-607.5; and
(l) Any quarterly report for the advance payment of an income tax
credit required to be filed pursuant to section 39-22-629 (2)(b);
AND
PAGE 6-HOUSE BILL 24-1312 (n) THE INFORMATION RETURN FROM LONG -TERM CARE EMPLOYERS
REQUIRED TO BE FILED PURSUANT TO SECTION
39-22-566 (5).
SECTION 3. Appropriation. (1) For the 2024-25 state fiscal year,
$47,193 is appropriated to the department of early childhood for use by the
division of licensing and administration. This appropriation is from the
general fund. To implement this act, the division may use this appropriation
as follows:
(a) $10,943 for personal services, which amount is based on an
assumption that the division will require an additional 0.2 FTE; and
(b) $36,250 for operating expenses.
SECTION 4. Act subject to petition - effective date. This act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly; except
that, if a referendum petition is filed pursuant to section 1 (3) of article V
of the state constitution against this act or an item, section, or part of this act
within such period, then the act, item, section, or part will not take effect
unless approved by the people at the general election to be held in
PAGE 7-HOUSE BILL 24-1312 November 2024 and, in such case, will take effect on the date of the official
declaration of the vote thereon by the governor.
____________________________ ____________________________
Julie McCluskie Steve Fenberg
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Robin Jones Cindi L. Markwell
CHIEF CLERK OF THE HOUSE SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 8-HOUSE BILL 24-1312