HOUSE BILL 24-1439
BY REPRESENTATIVE(S) Willford and Weinberg, Amabile, Bacon, Bird,
Boesenecker, Daugherty, English, Froelich, Hamrick, Herod, Jodeh, Kipp,
Lieder, Lindsay, Lukens, Mabrey, Marvin, Mauro, McLachlan, Ortiz, Ricks,
Rutinel, Titone, Young, McCluskie, Brown, Duran, Lindstedt, Velasco;
also SENATOR(S) Coleman and Baisley, Bridges, Buckner, Cutter, Exum,
Fields, Jaquez Lewis, Michaelson Jenet, Mullica, Priola, Roberts,
Smallwood.
C
ONCERNING FINANCIAL INCENTIVES RELATED TO APPRENTICESHIP
PROGRAMS
, 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 39-22-562 as
follows:
39-22-562. Apprenticeship tax credit - tax preference
performance statement - legislative declaration - definitions - rules -
repeal. (1) (a) T
HE GENERAL ASSEMBLY FINDS AND DECLARES THAT :
(I) C
OLORADO IS COMMITTED TO ACCELERATING NEW
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. APPRENTICESHIP PROGRAM GROWTH ON A DIVERSE BASIS , ESPECIALLY IN
NEW AND EMERGING INDUSTRIES THAT HAVE BEEN TRADITIONALLY
UNDERREPRESENTED IN REGISTERED APPRENTICESHIPS
; AND
(II) MANY EMPLOYERS ARE INTERESTED IN PROVIDING
HIGH
-QUALITY REGISTERED APPRENTICESHIPS TO ADDRESS THEIR SKILLED
WORKER SHORTAGES BUT FACE FINANCIAL BARRIERS
, ESPECIALLY SMALL
BUSINESSES
.
(b) I
N ACCORDANCE WITH SECTION 39-21-304 (1), WHICH REQUIRES
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 FINDS AND DECLARES
THAT THE PURPOSE OF THE TAX CREDIT PROVIDED FOR IN THIS SECTION IS TO
INDUCE CERTAIN DESIGNATED BEHAVIOR BY TAXPAYERS AND TO PROVIDE
A REDUCTION IN INCOME TAX LIABILITY FOR CERTAIN BUSINESSES THAT HIRE
APPRENTICES
. SPECIFICALLY, THIS TAX EXPENDITURE IS INTENDED TO
INCENTIVIZE THE HIRING OF APPRENTICES AND GROWTH OF REGISTERED
APPRENTICESHIP PROGRAMS IN NEW AND EMERGING INDUSTRIES
.
(c) T
HE GENERAL ASSEMBLY AND THE STATE AUDITOR SHALL
MEASURE THE EFFECTIVENESS OF THE TAX CREDIT IN ACHIEVING THE
PURPOSES SPECIFIED IN SUBSECTION
(1)(b) OF THIS SECTION BASED ON THE
NUMBER AND VALUE OF THE CREDITS CLAIMED
.
(2) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
REQUIRES
:
(a) "A
PPRENTICE" HAS THE SAME MEANING AS SET FORTH IN SECTION
8-15.7-101 (1).
(b) "C
ERTIFICATE OF REGISTRATION" HAS THE SAME MEANING AS SET
FORTH IN SECTION
8-15.7-101 (6).
(c) "C
REDIT" MEANS THE CREDIT AGAINST INCOME TAX CREATED IN
THIS SECTION
.
(d) "D
EPARTMENT" MEANS THE DEPARTMENT OF REVENUE .
(e) "E
MPLOYEE" HAS THE SAME MEANING AS SET FORTH IN SECTION
PAGE 2-HOUSE BILL 24-1439 39-22-604 (2)(a); EXCEPT THAT "EMPLOYEE" INCLUDES ONLY THOSE
INDIVIDUALS WHO PERFORM SERVICES FOR THE TAXPAYER FOR AT LEAST ONE
THOUSAND FORTY HOURS PER INCOME TAX YEAR
.
(f) "N
EW AND EMERGING INDUSTRY " DOES NOT INCLUDE THE
BUILDING AND CONSTRUCTION TRADES AS DESCRIBED IN SECTION
8-15.7-105
(4).
(g) "Q
UALIFIED TAXPAYER" OR "TAXPAYER" MEANS A PERSON
SUBJECT TO TAX PURSUANT TO THIS ARTICLE
22 THAT IS DOING BUSINESS IN
THIS STATE AND THAT EMPLOYS AN APPRENTICE IN THE RELEVANT TAX
YEAR
.
(h) "R
EGISTERED APPRENTICESHIP PROGRAM " HAS THE SAME
MEANING AS SET FORTH IN SECTION
8-15.7-101 (13).
(i) "S
MALL BUSINESS" MEANS A BUSINESS WITH FEWER THAN FIFTY
EMPLOYEES
.
(j) "S
TATE APPRENTICESHIP AGENCY " OR "SAA" HAS THE SAME
MEANING AS SET FORTH IN SECTION
8-15.7-101 (16).
(3) (a) S
UBJECT TO THE LIMITATIONS SET FORTH IN SUBSECTION
(3)(b) OF THIS SECTION, FOR INCOME TAX YEARS COMMENCING ON OR AFTER
JANUARY 1, 2025, BUT BEFORE JANUARY 1, 2035, A QUALIFIED TAXPAYER
IN A NEW AND EMERGING INDUSTRY IS ALLOWED AN APPRENTICESHIP TAX
CREDIT AGAINST THE INCOME TAX IMPOSED BY THIS ARTICLE
22 FOR EACH
APPRENTICE WHO IS AN EMPLOYEE OF THE TAXPAYER IN THIS STATE FOR NO
LESS THAN SIX MONTHS DURING THE TAXPAYER
'S INCOME TAX YEAR. THE
CREDIT IS EQUAL TO UP TO SIX THOUSAND THREE HUNDRED DOLLARS FOR SIX
MONTHS OF EMPLOYMENT PLUS UP TO ONE THOUSAND FIFTY DOLLARS FOR
EACH ADDITIONAL MONTH OF EMPLOYMENT
, FOR A MAXIMUM OF TWELVE
THOUSAND SIX HUNDRED DOLLARS PER APPRENTICE PER INCOME TAX YEAR
;
EXCEPT THAT THE TAXPAYER SHALL NOT CLAIM A CREDIT FOR :
(I) M
ORE THAN TEN APPRENTICES PER INCOME TAX YEAR ;
(II) T
HE SAME APPRENTICE FOR MORE THAN TWO CONSECUTIVE
INCOME TAX YEARS
; AND
PAGE 3-HOUSE BILL 24-1439 (III) AN APPRENTICE FOR MONTHS WHEN THE APPRENTICE DID NOT
RECEIVE WAGES FROM THE TAXPAYER
.
(b) A
QUALIFIED TAXPAYER MUST EITHER:
(I) H
AVE ESTABLISHED A REGISTERED APPRENTICESHIP PROGRAM IN
GOOD STANDING WITH THE
SAA AND RECEIVED A CERTIFICATE OF
REGISTRATION FROM THE STATE APPRENTICESHIP AGENCY
; OR
(II) BE AN EMPLOYER-PARTNER OF A REGISTERED APPRENTICESHIP
PROGRAM IN GOOD STANDING WITH THE
SAA AS VERIFIED BY THE QUALIFIED
TAXPAYER
'S INCLUSION ON THE COLORADO STATE APPRENTICESHIP
RESOURCE DIRECTORY PURSUANT TO SECTION
8-83-308.
(c) T
O CLAIM THE CREDIT, THE TAXPAYER MUST RESERVE THE
CREDIT AS SET FORTH IN SUBSECTION
(4) OF THIS SECTION AND ANNUALLY
APPLY FOR AND RECEIVE AN INCOME TAX CREDIT CERTIFICATE FROM THE
STATE APPRENTICESHIP AGENCY PURSUANT TO SUBSECTION
(5) OF THIS
SECTION
.
(4) (a) T
O CLAIM A CREDIT PURSUANT TO THIS SECTION, A TAXPAYER
MUST SUBMIT AN APPLICATION FOR THE RESERVATION OF A TAX CREDIT TO
THE
SAA IN THE FORM AND MANNER PRESCRIBED BY THE SAA.
(b) T
HE SAA SHALL REVIEW ALL SUBMITTED APPLICATIONS TO :
(I) D
ETERMINE WHETHER THE APPLICANT IS A QUALIFIED TAXPAYER ;
(II) D
ETERMINE WHETHER THE APPLICANT HAS COMPLIED WITH THE
REQUIREMENTS OF SUBSECTION
(3)(b) OF THIS SECTION;
(III) D
ETERMINE WHETHER THE INDIVIDUAL FOR WHOM THE
APPLICATION IS SUBMITTED IS AN APPRENTICE
, IS AN EMPLOYEE, AND
COMPLIES WITH ANY STANDARDS SET FORTH IN ARTICLE
15.7 OF TITLE 8; AND
(IV) CALCULATE THE NUMBER OF MONTHS EACH PROSPECTIVE
APPRENTICE IS EXPECTED TO BE EMPLOYED
.
(c) (I) B
ASED UPON THE NUMBER OF APPRENTICES THE QUALIFIED
TAXPAYER EXPECTS TO EMPLOY
, AND THE NUMBER OF MONTHS EACH
PAGE 4-HOUSE BILL 24-1439 APPRENTICE IS EXPECTED TO BE EMPLOYED, THE SAA MAY RESERVE FOR THE
BENEFIT OF EACH QUALIFIED TAXPAYER ALL OR PART OF THE CREDIT
AMOUNT REQUESTED BY THE QUALIFIED TAXPAYER
; EXCEPT THAT THE SAA
SHALL NOT RESERVE AN AMOUNT IN EXCESS OF THE CREDIT ALLOWED BY
SUBSECTION
(3)(a) OF THIS SECTION.
(II) T
HE AGGREGATE AMOUNT OF CREDITS RESERVED FOR ALL
QUALIFIED TAXPAYERS MUST NOT EXCEED FIFTEEN MILLION DOLLARS PER
CALENDAR YEAR
. THE SAA MAY RESERVE CREDITS FOR THE CURRENT OR
ANY FUTURE CALENDAR YEAR BASED UPON THE EXPECTED EMPLOYMENT
DATES INDICATED IN A QUALIFIED TAXPAYER
'S APPLICATION. FOR A
QUALIFIED TAXPAYER WHOSE INCOME TAX YEAR IS NOT A CALENDAR YEAR
,
THE RESERVATION IS EFFECTIVE FOR THE INCOME TAX YEAR THAT BEGINS
DURING THE CALENDAR YEAR FOR THE RESERVATION
.
(III) I
F, FOR ANY CALENDAR YEAR , THE AGGREGATE AMOUNT OF
RESERVATIONS FOR TAX CREDITS THE
SAA HAS APPROVED IS EQUAL TO THE
TOTAL AMOUNT OF TAX CREDITS AVAILABLE FOR RESERVATION FOR A
CURRENT OR FUTURE CALENDAR YEAR
, THE SAA SHALL NOTIFY ALL
QUALIFIED TAXPAYERS T HAT HAVE SUBMITTED APPLICATIONS THEN
AWAITING APPROVAL OR THAT HAVE SUBMITTED APPLICATIONS FOR
APPROVAL AFTER THE CALCULATION IS MADE THAT ADDITIONAL APPROVALS
OF APPLICATIONS FOR RESERVATIONS OF TAX CREDITS SHALL NOT BE
GRANTED FOR THE CALENDAR YEAR
. THE PENDING APPLICATIONS MUST
REMAIN PENDING IN THE ORDER RECEIVED FOR UP TO TWO YEARS AFTER THE
DATE THE ORIGINAL APPLICATION IS RECEIVED BY THE
SAA AND SHALL BE
CONSIDERED FOR RESERVATIONS OF TAX CREDITS IN THE EVENT THAT
ADDITIONAL CREDITS BECOME AVAILABLE PURSUANT TO SUBSECTION
(5)(b)
OF THIS SECTION.
(d) (I) I
F THE SAA RESERVES CREDITS FOR THE BENEFIT OF A
QUALIFIED TAXPAYER
, THE SAA SHALL NOTIFY THE QUALIFIED TAXPAYER
OF THE RESERVATION AND THE AMOUNT RESERVED
. THE RESERVATION OF
TAX CREDITS DOES NOT ENTITLE THE QUALIFIED TAXPAYER TO AN ISSUANCE
OF A TAX CREDIT CERTIFICATE UNTIL THE QUALIFIED TAXPAYER COMPLIES
WITH ALL OF THE REQUIREMENTS OF THIS SECTION OR STANDARDS OF THE
SAA FOR THE ISSUANCE OF A TAX CREDIT CERTIFICATE.
(II) T
HE SAA SHALL NOTIFY ANY QUALIFIED TAXPAYER FOR WHICH
THE
SAA DID NOT RESERVE A CREDIT UNDER SUBSECTION (4)(c) OF THIS
PAGE 5-HOUSE BILL 24-1439 SECTION OF ITS DECISION IN WRITING. IF THE SAA DETERMINES THAT A
QUALIFIED TAXPAYER
'S APPLICATION IS INCOMPLETE OR THAT THE
APPLICATION DOES NOT COMPLY WITH THE REQUIREMENTS OF THIS SECTION
OR THE STANDARDS ESTABLISHED BY THE
SAA, THE SAA SHALL REMOVE
THE APPLICATION FROM THE REVIEW PROCESS AND NOTIFY THE QUALIFIED
TAXPAYER IN WRITING OF ITS DECISION
.
(5) (a) (I) A
QUALIFIED TAXPAYER SHALL SUBMIT AN APPLICATION
TO THE
SAA FOR AN INCOME TAX CREDIT CERTIFICATE TO CLAIM THE CREDIT
ALLOWED BY THIS SECTION ON A FORM AND IN A M ANNER PRESCRIBED BY
THE
SAA. THE APPLICATION MUST INCLUDE IDENTIFYING INFORMATION FOR
EACH APPRENTICE EMPLOYED IN THE STATE FOR WHICH THE QUALIFIED
TAXPAYER IS SUBMITTING AN APPLICATION FOR A TAX CREDIT
, THE AMOUNT
OF CREDIT REQUESTED
, AND SUFFICIENT INFORMATION TO ALLOW THE SAA
TO MAKE A DETERMINATION THAT :
(A) T
HE TAXPAYER MEETS THE REQUIREMENTS SET FORTH IN THIS
SECTION
;
(B) T
HE APPRENTICE FOR WHOM THE APPLICATION IS SUBMITTED
MEETS THE STANDARDS SET FORTH IN ARTICLE
15.7 OF TITLE 8; AND
(C) THE APPRENTICE FOR WHOM THE APPLICATION IS SUBMITTED HAS
NOT BEEN THE SUBJECT OF A TAXPAYER
'S APPLICATION FOR MORE THAN TWO
INCOME TAX YEARS
.
(II) E
XCEPT AS PROVIDED IN SUBSECTION (5)(b)(II) OF THIS SECTION,
THE SAA:
(A) M
AY ISSUE ONE INCOME TAX CREDIT CERTIFICATE PER INCOME
TAX YEAR TO EACH QUALIFIED TAXPAYER THAT
, AT A MINIMUM, SPECIFIES
THE TAXPAYER
'S IDENTIFYING INFORMATION AND THE TOTAL AMOUNT OF
THE CREDIT ALLOWED
; AND
(B) SHALL NOT ISSUE AN INCOME TAX CREDIT CERTIFICATE IN
EXCESS OF THE AMOUNT RESERVED FOR THE QUALIFIED TAXPAYER FOR THE
CALENDAR YEAR PURSUANT TO SUBSECTION
(4) OF THIS SECTION.
(b) I
F THE ACTUAL AGGREGATE AM OUNT OF INCOME TAX CREDIT
CERTIFICATES ISSUED FOR A CALENDAR YEAR IS LESS THAN THE MAXIMUM
PAGE 6-HOUSE BILL 24-1439 AGGREGATE AMOUNT OF CREDITS ALLOWED TO BE RESERVED FOR ALL
QUALIFIED TAXPAYERS
, THE SAA SHALL APPLY THE REMAINING BALANCE IN
THE FOLLOWING ORDER
:
(I) R
ESERVE THE REMAINING BALANCE FOR ANY APPLICATIONS
PENDING IN ORDER OF PRIORITY PURSUANT TO SUBSECTION
(4)(c)(III) OF
THIS SECTION
; AND
(II) ISSUE AN ADDITIONAL TAX CREDIT CERTIFICATE UP TO THE
AMOUNT ALLOWED PURSUANT TO SUBSECTION
(3)(a) OF THIS SECTION TO
ANY QUALIFIED TAXPAYER WHOSE ACTUAL CREDIT EARNED EXCEEDED THE
AMOUNT RESERVED PURSUANT TO SUBSECTION
(4) OF THIS SECTION.
(c) (I) T
HE SAA SHALL MAINTAIN A DATABASE OF ANY INFORMATION
DETERMINED NECESSARY BY THE
SAA TO EVALUATE THE EFFECTIVENESS OF
THE INCOME TAX CREDIT ALLOWED IN THIS SECTION IN MEETING THE
PURPOSE SET FORTH IN SUBSECTION
(1)(b) OF THIS SECTION AND SHALL
PROVIDE SUCH INFORMATION
, AND ANY OTHER INFORMATION THAT MAY BE
NEEDED
, IF AVAILABLE, TO THE STATE AUDITOR AS PART OF THE STATE
AUDITOR
'S EVALUATION OF THE TAX EXPENDITURE REQUIRED BY SECTION
39-21-305.
(II) T
HE SAA SHALL, IN A SUFFICIENTLY TIMELY MANNER TO ALLOW
THE DEPARTMENT TO PROCESS RETURNS CLAIMING THE INCOME TAX CREDIT
ALLOWED IN THIS SECTION
, PROVIDE THE DEPARTMENT WITH AN ELECTRONIC
REPORT FOR THE PRECEDING TAX YEAR LISTING EACH QUALIFIED TAXPAYER
TO WHICH THE
SAA ISSUED AN INCOME TAX CREDIT CERTIFICATE AND THAT
INCLUDES THE FOLLOWING INFORMATION
:
(A) T
HE TAXPAYER'S NAME;
(B) T
HE AMOUNT OF THE INCOME TAX CREDIT THAT THE TAX CREDIT
CERTIFICATE INDICATES THE TAXPAYER IS ELIGIBLE TO CLAIM
; AND
(C) THE TAXPAYER'S SOCIAL SECURITY NUMBER OR THE TAXPAYER 'S
COLORADO ACCOUNT NUMBER AND FEDERAL EMPLOYER IDENTIFICATION
NUMBER
.
(III) (A) T
HE SAA SHALL PRESCRIBE FORMS AND PROMULGATE
RULES PURSUANT TO ARTICLE
4 OF TITLE 24 ESTABLISHING THE STANDARDS
PAGE 7-HOUSE BILL 24-1439 FOR WHICH AN INCOME TAX CREDIT CERTIFICATE UNDER THIS SUBSECTION
(5) IS ISSUED.
(B) I
N ESTABLISHING THE STANDARDS REQUIRED BY SUBSECTION
(5)(c)(III)(A) OF THIS SECTION, THE SAA SHALL OBTAIN INPUT FROM
EMPLOYERS AND APPRENTICES ON ELEMENTS OF PROGRAM QUALITY FOR
REGISTERED APPRENTICESHIP PROGRAMS IN NEW AND EMERGING
INDUSTRIES
.
(C) Q
UALIFIED TAXPAYERS THAT HAVE PREVIOUSLY CLAIMED THE
INCOME TAX CREDIT AND SEEK TO CLAIM THE INCOME TAX CREDIT IN FUTURE
TAX YEARS SHALL PROVIDE INFORMATION REGARDING HOW THEY HAVE
SATISFIED THE STANDARDS ISSUED PURSUANT TO SUBSECTION
(5)(c)(III)(A)
OF THIS SECTION RELATED TO PROGRAM QUALITY IN THEIR REAPPLICATION
FOR THE INCOME TAX CREDIT
.
(IV) T
HE SAA SHALL CONDUCT OUTREACH TO SMALL BUSINESSES TO
ENSURE THEY ARE AWARE OF THE TAX CREDIT AND PROVIDE TECHNICAL
ASSISTANCE TO MINIMIZE THE ADMINISTRATIVE BURDEN OF SUBMITTING AN
APPLICATION FOR THE RESERVATION OF A TAX CREDIT
.
(6) T
O CLAIM THE CREDIT AUTHORIZED BY THIS SECTION , A
TAXPAYER SHALL FILE THE INCOME TAX CREDIT CERTIFICATE WITH THE
TAXPAYER
'S STATE INCOME TAX RETURN. THE AMOUNT OF THE CREDIT THAT
THE TAXPAYER MAY CLAIM PURSUANT TO THIS SECTION IS THE AMOUNT
STATED ON THE INCOME TAX CREDIT CERTIFICATE
.
(7) I
F A TAXPAYER CLAIMS THE CREDIT ALLOWED IN THIS SECTION ,
THE TAXPAYER SHALL NOT CLAIM A CREDIT FOR THE SAME APPRENTICE
PURSUANT TO SECTION
39-22-531, 39-30-105.1, OR 39-30.5-105.
(8) I
F AN INCOME TAX CREDIT AUTHORIZED IN THIS SECTION EXCEEDS
THE INCOME TAX DUE ON THE INCOME OF THE TAXPAYER FOR THE TAXABLE
YEAR
, THE EXCESS CREDIT SHALL NOT BE CARRIED FORWARD AND MUST BE
REFUNDED TO THE TAXPAYER
.
(9) T
HIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2037.
SECTION 2. In Colorado Revised Statutes, 39-22-520, amend
(2)(a); and add (4) as follows:
PAGE 8-HOUSE BILL 24-1439 39-22-520. Credit against tax - investment in school-to-career
program - definitions - repeal. (2) (a) For income tax years beginning on
or after January 1, 1997,
AND PRIOR TO JANUARY 1, 2025, there shall be
allowed to any person as a credit against the tax imposed by this article
ARTICLE 22 an amount equal to ten percent of the total qualified investment
made in a qualified school-to-career program.
(4) T
HIS SECTION IS REPEALED, EFFECTIVE DECEMBER 31, 2034.
SECTION 3. In Colorado Revised Statutes, 8-15.7-102, add (1)(s)
as follows:
8-15.7-102. State apprenticeship agency - created - director -
powers and duties - rules - repeal. (1) There is created in the department
the state apprenticeship agency. The executive director shall appoint a
director of the SAA. The SAA shall:
(s) (I) R
EVIEW APPLICATIONS FOR AND ISSUE INCOME TAX CREDIT
CERTIFICATES AS SPECIFIED IN SECTION
39-22-562 AND PROMULGATE RULES
TO ESTABLISH STANDARDS FOR THE CERTIFICATES
.
(II) T
HIS SUBSECTION (1)(s) IS REPEALED, EFFECTIVE DECEMBER 31,
2037.
SECTION 4. In Colorado Revised Statutes, add parts 3 and 4 to
article 15.7 of title 8 as follows:
PART 3
SCALE-UP GRANT PROGRAM
8-15.7-301. Definitions. A
S USED IN THIS PART 3:
(1) "A
PPLICANT" MEANS A PERSON THAT APPLIES TO RECEIVE A
GRANT FROM THE SCALE
-UP GRANT PROGRAM.
(2) "S
CALE-UP GRANT FUND" OR "FUND" MEANS THE SCALE-UP
GRANT FUND CREATED IN SECTION
8-15.7-305.
(3) "S
CALE-UP GRANT PROGRAM" OR "GRANT PROGRAM" MEANS THE
SCALE
-UP GRANT PROGRAM CREATED IN SECTION 8-15.7-302.
PAGE 9-HOUSE BILL 24-1439 8-15.7-302. Scale-up grant program - creation - application
process - data. (1) O
N OR BEFORE JANUARY 1, 2025, THE DEPARTMENT
SHALL ESTABLISH THE SCALE
-UP GRANT PROGRAM TO ESTABLISH NEW
REGISTERED APPRENTICESHIP PROGR AMS OR EXPAND EXISTING PROGRAMS
IN
COLORADO.
(2) T
HE DEPARTMENT SHALL:
(a) C
REATE AN APPLICATION PROCESS THROUGH WHICH IT SELECTS
GRANT RECIPIENTS TO PARTICIPATE IN THE GRANT PROGRAM
, WITH THE GOAL
OF ACCELERATING NEW APPRENTICESHIP PROGRAM GROWTH
, DIVERSIFYING
PARTICIPANTS IN APPRENTICESHIP PROGRAMS
, AND DIVERSIFYING THE
GEOGRAPHIC DISTRIBUTION OF APPRENTICESHIP PROGRAMS
, ESPECIALLY IN
HIGH
-PRIORITY, HIGH-DEMAND INDUSTRIES, WHILE ENSURING QUALITY
STANDARDS
;
(b) S
ELECT GRANT RECIPIENTS THAT ARE EMPLOYERS OR SPONSORS
THAT
:
(I) P
LAN TO DEVELOP AND REGISTER A NEW REGISTERED
APPRENTICESHIP PROGRAM
; OR
(II) CURRENTLY OFFER A REGISTERED APPRENTICESHIP PROGRAM
AND PLAN TO EXPAND IT
;
(c) O
UTLINE PERFORMANCE EXPECTATIONS FOR GRANT RECIPIENTS
PARTICIPATING IN THE GRANT PROGRAM
, INCLUDING MAINTAINING
ACCURATE AND TIMELY DATA IN THE FEDERAL REGISTERED APPRENTICESHIP
PARTNERS INFORMATION DATABASE SYSTEM
, OR A SUCCESSOR DATABASE;
AND
(d) COLLECT DATA CONCERNING THE GRANT PROGRAM , INCLUDING:
(I) T
HE NUMBER OF EMPLOYERS BENEFITING FROM THE GRANT
PROGRAM
;
(II) T
HE NUMBER OF APPRENTICES BENEFITING FROM THE GRANT
PROGRAM
;
(III) T
HE WAGES FOR APPRENTICES BENEFITING FROM THE GRANT
PAGE 10-HOUSE BILL 24-1439 PROGRAM;
(IV) T
HE DEMOGRAPHICS OF THE APPRENTICES SERVED BY THE
GRANT RECIPIENTS
; AND
(V) ANY OTHER INFORMATION DEEMED APPROPRIATE BY THE
DEPARTMENT
.
8-15.7-303. Applicants. (1) A
N APPLICANT SHALL SUBMIT AN
APPLICATION TO THE DEPARTMENT IN A FORM AND MANNER ESTABLISHED BY
THE DEPARTMENT THAT IS DESIGNED TO MAXIMIZE PARTICIPATION
. IN THE
APPLICATION
, THE APPLICANT SHALL:
(a) P
ROVIDE A DETAILED PROPOSAL AND OPERATIONS PLAN FOR THE
GROWTH OR DEVELOPMENT OF A REGISTERED APPRENTICESHIP PROGRAM
;
AND
(b) SUBMIT ANY OTHER INFORMATION DEEMED APPROPRIATE BY THE
DEPARTMENT
.
(2) A
PPLICANTS MUST NOT HAVE RECEIVED OR HAVE BEEN SELECTED
TO RECEIVE FUNDING FROM THE QUALIFIED APPRENTICESHIP INTERMEDIARY
GRANT PROGRAM PURSUANT TO SECTION
8-15.7-402.
8-15.7-304. Report. O
N OR BEFORE DECEMBER 31, 2026, THE
DEPARTMENT SHALL SUBMIT A REPORT COMPILING THE INFORMATION
COLLECTED PURSUANT TO SECTION
8-15.7-302 (2)(d) TO THE HOUSE OF
REPRESENTATIVES BUSINESS AFFAIRS AND LABOR COMMITTEE AND THE
SENATE BUSINESS
, LABOR, AND TECHNOLOGY COMMITTEE , OR THEIR
SUCCESSOR COMMITTEES
.
8-15.7-305. Scale-up grant fund - creation - gifts, grants, or
donations - transfer. (1) T
HERE IS CREATED IN THE STATE TREASURY THE
SCALE
-UP GRANT FUND. MONEY IN THE FUND IS ANNUALLY APPROPRIATED
TO THE DEPARTMENT TO IMPLEMENT THE GRANT PROGRAM AND PAY FOR THE
DEPARTMENT
'S DIRECT AND INDIRECT COSTS IN ADMINISTERING THE GRANT
PROGRAM
.
(2) O
N JULY 1, 2024, THE STATE TREASURER SHALL TRANSFER TWO
MILLION DOLLARS FROM THE GENERAL FUND TO THE SCALE
-UP GRANT FUND.
PAGE 11-HOUSE BILL 24-1439 (3) THE DEPARTMENT MAY SEEK , ACCEPT, AND EXPEND GIFTS,
GRANTS, AND DONATIONS FROM PRIVATE OR PUBLIC SOURCES FOR THE
PURPOSES OF THIS PART
3.
(4) T
HE STATE TREASURER SHALL TRANSFER ALL UNEXPENDED AND
UNENCUMBERED MONEY REMAINING IN THE FUND AT THE END OF STATE
FISCAL YEAR
2026-27 TO THE GENERAL FUND.
8-15.7-306. Repeal of part. T
HIS PART 3 IS REPEALED, EFFECTIVE
JULY 1, 2027.
PART 4
QUALIFIED APPRENTICESHIP INTERMEDIARY
GRANT PROGRAM
8-15.7-401. Definitions. A
S USED IN THIS PART 4:
(1) "A
PPLICANT" MEANS A PERSON THAT APPLIES TO RECEIVE A
GRANT FROM THE QUALIFIED APPRENTICESHIP INTERMEDIARY GRANT
PROGRAM
.
(2) "Q
UALIFIED APPRENTICESHIP INTERMEDIARY " HAS THE SAME
MEANING AS
"QUALIFIED INTERMEDIARY " AS SET FORTH IN SECTION
8-15.7-101 (11).
(3) "Q
UALIFIED APPRENTICESHIP INTERMEDIARY GRANT FUND " OR
"FUND" MEANS THE QUALIFIED APPRENTICESHIP INTERMEDIARY GRANT FUND
CREATED IN SECTION
8-15.7-405.
(4) "Q
UALIFIED APPRENTICESHIP INTERMEDIARY GRANT PROGRAM "
OR "GRANT PROGRAM " MEANS THE QUALIFIED APPRENTICESHIP
INTERMEDIARY GRANT PROGRAM CREATED IN SECTION
8-15.7-402.
8-15.7-402. Qualified apprenticeship intermediary grant
program - creation - application process - data. (1) O
N OR BEFORE
JANUARY 1, 2025, THE DEPARTMENT SHALL ESTABLISH THE QUALIFIED
APPRENTICESHIP INTERMEDIARY GRANT PROGRAM TO SUPPORT ENTITIES
THAT DEMONSTRATE EXPERTISE IN CONNECTING EMPLOYERS OR
APPRENTICESHIP PROGRAM PARTICIPANT S TO REGISTERED APPRENTICESHIP
PROGRAMS OR IN CONVENING STAKEHOLDERS TO DEVELOP REGISTERED
PAGE 12-HOUSE BILL 24-1439 APPRENTICESHIP PROGRAMS.
(2) T
HE DEPARTMENT SHALL:
(a) C
REATE AN APPLICATION PROCESS THROUGH WHICH IT SELECTS
GRANT RECIPIENTS TO PARTICIPATE IN THE GRANT PROGRAM
, WITH THE GOAL
OF EXPANDING APPRENTICESHIP PROGRAMS
, DIVERSIFYING PARTICIPANTS IN
APPRENTICESHIP PROGRAMS
, AND DIVERSIFYING GEOGRAPHIC DISTRIBUTION
OF APPRENTICESHIP PROGRAMS
, ESPECIALLY IN HIGH -PRIORITY,
HIGH-DEMAND INDUSTRIES, WHILE ENSURING QUALITY STANDARDS ;
(b) S
ELECT AND PRIORITIZE GRANT PROGRAM RECIPIENTS BASED ON :
(I) A
N APPLICANT'S RECORD OF SUCCESS IN SUPPORTING JOB
SEEKERS
, APPRENTICES, EMPLOYERS, AND SPONSORS;
(II) T
HE REGIONAL DIVERSITY OF THE AREAS SERVED BY AN
APPLICANT
;
(III) T
HE DIVERSITY OF POPULATIONS SERVED BY AN APPLICANT ; AND
(IV) HOW THE REGISTERED APPRENTICESHIP PROGRAMS SERVED BY
THE APPLICANT MEET TALENT NEEDS IN HIGH
-PRIORITY, HIGH-DEMAND
INDUSTRIES
;
(c) O
UTLINE PERFORMANCE EXPECTATIONS FOR GRANT RECIPIENTS
PARTICIPATING IN THE GRANT PROGRAM
; AND
(d) COLLECT DATA CONCERNING THE GRANT PROGRAM THAT
INCLUDES
:
(I) T
HE NUMBER OF EMPLOYERS BENEFITING FROM THE GRANT
PROGRAM
;
(II) T
HE NUMBER OF APPRENTICES BENEFITING FROM THE GRANT
PROGRAM
;
(III) T
HE DEMOGRAPHICS OF THE APPRENTICES SERVED BY THE
GRANT RECIPIENTS
;
PAGE 13-HOUSE BILL 24-1439 (IV) A DESCRIPTION OF THE SERVICES PROVIDED BY THE GRANT
RECIPIENT
;
(V) T
HE NAMES OF THE REGISTERED APPRENTICESHIP PROGRAMS
AND OCCUPATIONS IMPACTED BY THE SERVICES PROVIDED BY THE GRANT
RECIPIENT
; AND
(VI) ANY OTHER INFORMATION DEEMED APPROPRIATE BY THE
DEPARTMENT
.
(3) G
RANT RECIPIENTS SHALL NOT USE MONEY FROM THE GRANT
PROGRAM FOR APPRENTICE WAGES
.
8-15.7-403. Application. (1) A
N APPLICANT SHALL SUBMIT AN
APPLICATION TO THE DEPARTMENT IN A FORM AND MANNER ESTABLISHED BY
THE DEPARTMENT THAT IS DESIGNED TO MAXIMIZE PARTICIPATION
. IN THE
APPLICATION
, THE APPLICANT SHALL:
(a) D
ESCRIBE HOW THE GRANT WILL BE USED TO EXPAND OR
DIVERSIFY REGISTERED APPRENTICESHIP PROGRAMS IN
COLORADO; AND
(b) SUBMIT ANY OTHER INFORMATION DEEMED APPROPRIATE BY THE
DEPARTMENT
.
(2) A
N APPLICANT MUST:
(a) B
E A QUALIFIED APPRENTICESHIP INTERMEDIARY ; AND
(b) APPLICANTS MUST NOT HAVE RECEIVED OR HAVE BEEN SELECTED
TO RECEIVE FUNDING FROM THE SCALE
-UP GRANT PROGRAM PURSUANT TO
SECTION
8-15.7-302.
(3) T
HE SAA SHALL POST A LIST OF THE TYPES OF ENTITIES ELIGIBLE
TO APPLY TO THE GRANT PROGRAM ON THE
SAA'S WEBSITE, INCLUDING
LABOR MANAGEMENT TRAINING PARTNERSHIPS
, MULTIEMPLOYER
APPRENTICESHIP SPONSORS
, ECONOMIC DEVELOPMENT ORGANIZATIONS ,
APPRENTICESHIP TRAINING COMMITTEES , LOCAL WORKFORCE BOARDS ,
LOCAL SCHOOL DISTRICTS OR BOARDS OF COOPERATIVE SERVICES , INDUSTRY
OR TRADE ASSOCIATIONS
, NONPROFIT ORGANIZATIONS, AND COMMUNITY
COLLEGES
.
PAGE 14-HOUSE BILL 24-1439 8-15.7-404. Report. O N OR BEFORE DECEMBER 31, 2026, THE
DEPARTMENT SHALL SUBMIT A REPORT COMPILING THE INFORMATION
COLLECTED PURSUANT TO SECTION
8-15.7-402 (2)(d) TO THE HOUSE OF
REPRESENTATIVES BUSINESS AFFAIRS AND LABOR COMMITTEE AND THE
SENATE BUSINESS
, LABOR, AND TECHNOLOGY COMMITTEE , OR THEIR
SUCCESSOR COMMITTEES
.
8-15.7-405. Qualified apprenticeship intermediary grant fund
- creation - transfer - gifts, grants, or donations. (1) T
HERE IS CREATED
IN THE STATE TREASURY THE QUALIFIED APPRENTICESHIP INTERMEDIARY
GRANT FUND
. MONEY IN THE FUND IS CONTINUOUSLY APPROPRIATED TO THE
DEPARTMENT TO IMPLEMENT THE GRANT PROGRAM AND PAY FOR THE
DEPARTMENT
'S DIRECT AND INDIRECT COSTS IN ADMINISTERING THE GRANT
PROGRAM
.
(2) O
N JULY 1, 2024, THE STATE TREASURER SHALL TRANSFER TWO
MILLION DOLLARS FROM THE GENERAL FUND TO THE FUND
.
(3) T
HE DEPARTMENT MAY SEEK , ACCEPT, AND EXPEND GIFTS,
GRANTS, AND DONATIONS FROM PRIVATE OR PUBLIC SOURCES FOR THE
PURPOSES OF THIS PART
4.
(4) T
HE STATE TREASURER SHALL TRANSFER ALL UNEXPENDED AND
UNENCUMBERED MONEY REMAINING IN THE FUND AT THE END OF STATE
FISCAL YEAR
2026-27 TO THE GENERAL FUND.
8-15.7-406. Repeal of part. T
HIS PART 4 IS REPEALED, EFFECTIVE
JULY 1, 2027.
SECTION 5. Appropriation. (1) For the 2024-25 state fiscal year,
$103,515 is appropriated to the department of labor and employment for use
by the office of future of work. This appropriation is from the general fund
and is based on an assumption that the office will require an additional 0.8
FTE. To implement this act, the office may use this appropriation for
program costs.
(2) For the 2024-25 state fiscal year, $1,333,333 is appropriated to
the department of labor and employment for use by the office of future of
work. Of this appropriation, $666,666 is from the scale-up grant fund
created in section 8-15.7-305 (1), C.R.S., and $666,667 is from the qualified
PAGE 15-HOUSE BILL 24-1439 apprenticeship intermediary grant fund created in section 8-15.7-405 (1),
C.R.S., and is based on an assumption that the office will require an
additional 2.5 FTE. To implement this act, the office may use this
appropriation for program costs.
SECTION 6. Safety clause. The general assembly finds,
determines, and declares that this act is necessary for the immediate
preservation of the public peace, health, or safety or for appropriations for
PAGE 16-HOUSE BILL 24-1439 the support and maintenance of the departments of the state and state
institutions.
____________________________ ____________________________
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 17-HOUSE BILL 24-1439