June 24, 2017

Archives for February 3, 2017

SB 17-025: Establishing a Resource Materials Bank for Marijuana Education

On January 11, 2017, Sens. Randy Baumgardner & Chris Holbert and Rep. Jonathan Singer introduced SB 17-025, “Concerning the Development of Marijuana Education Materials.”

Committee on Cost-benefit Analysis of Legalized Marijuana in Colorado.

The bill directs the department of education:

  • By July 1, 2017, to create and maintain a resource bank for public schools to use without charge that consists of materials and curricula pertaining to marijuana use; and
  • Upon request of a public school, to provide technical assistance in designing age-appropriate curricula on marijuana use.

The bill authorizes resource bank expenses to be paid from the marijuana tax cash fund.

The bill was introduced in the Senate and assigned to the Business, Labor, & Technology Committee.

 

SB 17-039: Allowing Income Tax Credits for Private Schooling and Home-Based Education

On January 11, 2017, Sen. Kevin Lundberg introduced SB 17-039, “Concerning the Creation of Income Tax Credits for Nonpublic Education.”

The bill establishes a private school tuition income tax credit for income tax years commencing on or after January 1, 2018, that allows any taxpayer to claim a credit when the taxpayer enrolls a dependent qualified child in a private school or the taxpayer provides a scholarship to a qualified child for enrollment in a private school and the private school issues the taxpayer a credit certificate for either enrolling a dependent qualified child in the private school or providing a scholarship to a qualified child for enrollment in the private school.

The credit may be carried forward for 3 years but may not be refunded, and the department of revenue is granted rule-making authority. In addition, the credit may be transferred, subject to certain limitations. The amount of the credit is:

  • For any qualified child attending a private school on a full-time basis as described in the state board of education rules, an amount equal to either the tuition paid or the scholarship provided to a qualified child, as applicable, or 50% of the previous year’s state average per pupil revenues, whichever is less; and
  • For any qualified child attending a private school on a half-time basis as described in the state board of education rules, an amount equal to either the tuition paid or the scholarship provided to a qualified child, as applicable, or 25% of the previous year’s state average per pupil revenues, whichever is less.

The bill also establishes an income tax credit for income tax years commencing on or after January 1, 2018, that allows any taxpayer who uses home-based education for a qualified child to claim an income tax credit in an amount equal to:

  • $1,000 for a taxpayer who uses home-based education for a qualified child who was enrolled on a full-time basis as described in the state board of education rules in a public school in the state prior to being taught at home; and
  • $500 for a taxpayer who uses home-based education for a qualified child who was enrolled on a half-time basis as described in the state board of education rules in a public school in the state prior to being taught at home.

The credit may be carried forward for 3 years but may not be refunded. In addition, the credit may be transferred, subject to certain limitations.

The bill was introduced in the Senate and assigned to the Finance Committee. It is scheduled for hearing in committee on February 7 at 2 p.m.

SB 17-057: Creating the Colorado Healthcare Affordability and Sustainability Enterprise

On January 13, 2017, Sen. Lucia Guzman introduced SB 17-057, “Concerning the Creation of an Enterprise that is Exempt from the Requirements of Section 20 of Article X of the State Constitution and Related Statutory Provisions to Administer a Fee-Based Healthcare Affordability and Sustainability Program for Hospitals.”

The bill creates the Colorado healthcare affordability and sustainability enterprise (enterprise) as a type 2 agency and government-owned business within the department of health care policy and financing (HCPF) for the purpose of participating in the implementation and administration of a state Colorado healthcare affordability and sustainability program (program) on and after July 1, 2017, and creates a board consisting of 13 members appointed by the governor with the advice and consent of the senate to govern the enterprise. The business purpose of the enterprise is, in exchange for the payment of a new healthcare affordability and sustainability fee (fee) by hospitals to the enterprise, to administer the program and thereby support hospitals that provide uncompensated medical services to uninsured patients and participate in publicly funded health insurance programs by:

  • Participating in a federal program that provides additional matching money to states;
  • Using fee revenue, which must be credited to a newly created healthcare affordability and sustainability fee fund and used solely for purposes of the program, and federal matching money to:
  • Reduce the amount of uncompensated care that hospitals provide by increasing the number of individuals covered by publicly funded health insurance; and
  • Increase publicly funded insurance reimbursement rates to hospitals; and
  • Providing or contracting for or arranging advisory and consulting services to hospitals and coordinating services to hospitals to help them more effectively and efficiently participate in publicly funded insurance programs.

The bill does not take effect if the federal centers for medicare and medicaid services determine that it does not comply with federal law.

The enterprise is designated as an enterprise for purposes of the taxpayer’s bill of rights (TABOR) so long as it meets TABOR requirements. The primary powers and duties of the enterprise are to:

  • Charge and collect the fee from hospitals;
  • Leverage fee revenue collected to obtain federal matching money;
  • Utilize and deploy both fee revenue and federal matching money in furtherance of the business purpose of the enterprise;
  • Issue revenue bonds payable from its revenues;
  • Enter into agreements with HCPF as necessary to collect and expend fee revenue;
  • Engage the services of private persons or entities serving as contractors, consultants, and legal counsel for professional and technical assistance and advice and to supply other services related to the conduct of the affairs of the enterprise, including the provision of additional business services to hospitals; and
  • Adopt and amend or repeal policies for the regulation of its affairs and the conduct of its business.

The existing hospital provider fee program is repealed and the existing hospital provider fee oversight and advisory board is abolished, effective July 1, 2017.

The bill specifies that so long as the enterprise qualifies as a TABOR-exempt enterprise, fee revenue does not count against either the TABOR state fiscal year spending limit or the referendum C cap, the higher statutory state fiscal year spending limit established after the voters of the state approved referendum C in 2005. The bill clarifies that the creation of the new enterprise to charge and collect the fee is the creation of a new government-owned business that provides business services to hospitals as an enterprise for purposes of TABOR and related statutes and does not constitute the qualification of an existing government-owned business as a new enterprise that would require or authorize downward adjustment of the TABOR state fiscal year spending limit or the referendum C cap.

The bill was introduced in the Senate and assigned to the Finance Committee.

Tenth Circuit: Unpublished Opinions, 2/2/2017

On Thursday, February 2, 2017, the Tenth Circuit Court of Appeals issued no published opinion and four unpublished opinions.

Garcia v. Escalante

United States v. Hernandez

Williams v. Trammell

Covington v. Colvin

Case summaries are not provided for unpublished opinions. However, some published opinions are summarized and provided by Legal Connection.