H_FIN_2022A 03/03/2022 11:16:37 AM Committee Summary

Representative Daugherty, prime sponsor, presented House Bill 22-1118. The bill requires the Executive Director of the Department of Revenue to issue a voucher to the State Controller in favor of a purchaser who makes a valid and complete claim for a sales and use tax refund
beginning July 1, 2022. The bill eliminates interest payments on these claims, creates a civil penalty for frivolous claims equal to 10 percent of the refund claimed, establishes criteria for determining frivolous claims, and the circumstances under which the department may waive the penalty. She distributed amendments L.001 (Attachment B), L.002 (Attachment C), and L.003 (Attachment D). She responded to questions from the committee.

Director Mark Ferrandino, representing the Colorado Department of Revenue, testified in support of the bill.

Mr. Brendon Reese, representing the Colorado Department of Revenue, testified in support of the bill.

Josh Pens, representing the Colorado Department of Revenue, testified in support of the bill.

The witnesses responded to questions from the committee.

Committee questioning of the witness panel continued.

Representative Daugherty responded to questions about the amendment from the committee.

Representative Daugherty wrapped up her presentation of the bill and asked for a favorable recommendation.

Representative Bradfield, prime sponsor, presented House Bill 22-1143. The bill requires the Colorado Commission for the Deaf, Hard of Hearing, and DeafBlind to continue the operations of the state auxiliary services program indefinitely and expand the program to include all state agencies, including the Governor’s Office. It establishes a new advisory board to oversee the implementation of the bill’s requirements. She provided amendment L.001 (Attachment E).

Representative Bradfield responded to questions from the committee.

Jake Carias, representing Legislative Council Staff, responded to questions about the fiscal note.

The committee continued to question the witness panel.

Patricia Yeager, representing herself, testified in support of the bill. She responded to questions from the committee.

Representative Bradfield explained amendment L.001.

Representative Bradfield provided closing remarks.

Members of the committee commented about their positions on the bill.

The committee took a brief recess.

The committee returned to order. Representatives Bird and Woog, co-sponsors, presented House Bill 22-1109. Beginning January 1, 2023, through December 31, 2030, the bill exempts aircraft purchases by or for use by on-demand air carriers in the state from sales and use tax.

David Hansen, representing Legislative Council Staff, joined the committee to respond to questions about the bill's fiscal note.

Chris Swathwood, representing the Colorado Aviation Business Association, testified in support of the bill.

Richard Orf, representing Associated Governments of Northwest Colorado, testified in support of the bill.

Juliet Abdel, representing the Westminster Chamber of Commerce, testified in support of the bill.

The witness panel responded to questions from the committee.

The sponsors wrapped up their presentation of the bill and asked for a favorable recommendation.

Members of the committee commented about their positions on the bill.