First Regular Session
Sixty-second General Assembly
LLS NO. 99-0357.01 Gregg Fraser HOUSE BILL 99-1138
STATE OF COLORADO
BY REPRESENTATIVE Leyba;
also SENATOR Thiebaut.
FINANCE
A BILL FOR AN ACT
101 CONCERNING A PROHIBITION ON THE ABILITY OF A TAXPAYER THAT
102 ENGAGES IN AN UNFAIR LABOR PRACTICE TO CLAIM A TAX BENEFIT
103 PURSUANT TO THE "URBAN AND RURAL ENTERPRISE ZONE ACT".
Bill Summary
(Note: This summary applies to this bill as introduced and does
not necessarily reflect any amendments that may be subsequently
adopted.)
Prohibits taxpayers that engage in unfair labor practices as
specified by federal law in an enterprise zone from claiming enterprise
zone tax credits, exemptions, or incentive payments. Applies to years in
which the taxpayer admits to having engaged in an unfair labor practice
or in which a complaint or appeal filed by the national labor relations
board is pending.
1 Be it enacted by the General Assembly of the State of Colorado:
2 SECTION 1. Article 30 of title 39, Colorado Revised Statutes, is
3 amended BY THE ADDITION OF A NEW SECTION to read:
4 39-30-107.8. Denial of tax benefits for unfair labor practices.
5 (1) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
6 REQUIRES:
7 (a) "ENGAGED IN AN UNFAIR LABOR PRACTICE" MEANS THAT:
8 (I) THE TAXPAYER HAS ADMITTED, STIPULATED, OR OTHERWISE
[ ] denotes HOUSE amendment. { } denotes SENATE amendment.
Capital letters indicate new material to be added to existing statute.
Dashes through the words indicate material to be deleted from existing statute.
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1 AGREED THAT THE TAXPAYER HAS ENGAGED IN AN UNFAIR LABOR
2 PRACTICE AT ANY TIME DURING THE TAX YEAR; OR
3 (II) THE NATIONAL LABOR RELATIONS BOARD HAS CONDUCTED AN
4 INVESTIGATION AND ISSUED A COMPLAINT FINDING PROBABLE CAUSE THAT
5 THE TAXPAYER HAS ENGAGED IN AN UNFAIR LABOR PRACTICE AND SUCH
6 COMPLAINT OR AN APPEAL FROM SUCH COMPLAINT IS PENDING AT ANY
7 TIME DURING THE TAX YEAR.
8 (b) "SUCCESSFULLY APPEALED" MEANS THAT A FINDING THAT A
9 TAXPAYER ENGAGED IN AN UNFAIR LABOR PRACTICE CONTAINED IN AN
10 ADMINISTRATIVE OR COURT ORDER HAS BEEN REVERSED AND THAT ANY
11 TIME FOR APPEALING OR SEEKING REVIEW OF SUCH REVERSAL HAS PASSED
12 WITHOUT APPEAL OR REVIEW BEING SOUGHT OR IF APPEAL OR REVIEW IS
13 SOUGHT, AFTER THE REVERSAL HAS BEEN FINALLY AFFIRMED AND ALL
14 APPELLATE REMEDIES AND ALL OPPORTUNITIES FOR REVIEW HAVE BEEN
15 EXHAUSTED.
16 (c) "UNFAIR LABOR PRACTICE" MEANS AN UNFAIR LABOR PRACTICE
17 AS SPECIFIED IN THE "NATIONAL LABOR RELATIONS ACT", U.S.C. SEC.
18 158, AS AMENDED.
19 (2) FOR TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2000,
20 ANY TAXPAYER THAT HAS ENGAGED IN AN UNFAIR LABOR PRACTICE AT
21 ANY TIME DURING SUCH TAX YEAR IN AN AREA DESIGNATED AS AN
22 ENTERPRISE ZONE SHALL BE PROHIBITED FROM CLAIMING A CREDIT,
23 EXEMPTION, OR INCENTIVE PAYMENT PURSUANT TO SECTIONS 39-30-103.5,
24 39-30-104, 39-30-105, 39-30-105.5, 39-30-105.6, 39-30-106, AND
25 39-30-107.5.
26 (3) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION TO
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1 THE CONTRARY, NOTHING IN THIS SECTION SHALL BE CONSTRUED TO
2 AFFECT:
3 (a) THE AMOUNT OF A CREDIT THAT MAY BE CLAIMED FOR
4 CONTRIBUTIONS MADE PURSUANT TO SECTION 39-3-103.5 ON OR AFTER
5 THE EFFECTIVE DATE OF THIS SECTION BUT PRIOR TO JANUARY 1, 2003, IF
6 SUCH CONTRIBUTIONS ARE MADE PURSUANT TO A WRITTEN AGREEMENT
7 EXECUTED PRIOR TO THE EFFECTIVE DATE OF THIS SECTION BETWEEN A
8 TAXPAYER AND AN ENTERPRISE ZONE ADMINISTRATOR IN WHICH THE
9 TAXPAYER PLEDGES TO MAKE FUTURE CONTRIBUTIONS TO A PROJECT,
10 PROGRAM, OR ORGANIZATION.
11 (b) THE AMOUNT OF AN INCENTIVE PAYMENT, CREDIT, OR REFUND
12 ALLOWED PURSUANT TO A WRITTEN AGREEMENT ENTERED INTO ON OR
13 BEFORE THE EFFECTIVE DATE OF THIS SECTION IN ACCORDANCE WITH
14 SECTION 39-30-107.5 BETWEEN A TAXPAYER AND A COUNTY,
15 MUNICIPALITY, OR CITY AND COUNTY WITHIN AN ENTERPRISE ZONE.
16 (c) THE ABILITY OF A TAXPAYER WHO HAS SUCCESSFULLY
17 APPEALED AN ADMINISTRATIVE OR COURT ORDER CONTAINING A FINDING
18 THAT THE TAXPAYER ENGAGED IN AN UNFAIR LABOR PRACTICE FROM
19 CLAIMING A CREDIT OR FILING AN AMENDED STATE INCOME TAX RETURN
20 TO CLAIM A CREDIT PURSUANT TO THIS ARTICLE.
21 {(4) THIS SECTION SHALL NOT APPLY TO A TAXPAYER IF AT ALL
22 TIMES DURING THE TAX YEAR AT ISSUE THE TAXPAYER EMPLOYED, AT ALL
23 OF THE TAXPAYER'S LOCATIONS COMBINED, A TOTAL OF FIFTY OR FEWER
24 EMPLOYEES.}
25 SECTION 2. 39-30-108 (1), Colorado Revised Statutes, is
26 amended to read:
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1 39-30-108. Rules. (1) In accordance with article 4 of title 24,
2 C.R.S., the executive director of the department of revenue shall
3 promulgate rules and regulations for the implementation of sections
4 39-30-103.5 to 39-30-107.5 39-30-107.8.
5 SECTION 3. Safety clause. The general assembly hereby finds,
6 determines, and declares that this act is necessary for the immediate
7 preservation of the public peace, health, and safety.