DC3C07FB49297C158725838A007799E3 Hearing Summary

Representatives Buckner and Wilson, co-prime sponsors, presented House Bill 19-1005, concerning an income tax credit for certain early childhood educators. For tax years 2019 through 2023, the bill creates an income tax credit for eligible early childhood educators. To be eligible, an educator must hold an early childhood professional credential, and, for at least six months of the year, be the head of or employed by a family care home, or employed by an early childhood education program or family childhood care home. The Department of Revenue (DOR) must adjust the credit amounts for inflation beginning in tax year 2020.

Representatives Buckner and Wilson responded to questions from the committee.

The following persons testified on the bill:

Bill Jaeger, Colorado Children's Campaign, testified in support of the bill and responded to questions from the committee regarding statistics of early childhood education and the early childhood education credentials developed by the Colorado Department of Education.

Mr. Jaeger continued to answer questions from the committee regarding the 2019 Colorado Preschool Program Legislative Report, which can be found here: http://www.leg.state.co.us/library/reports.nsf/ReportsDoc.xsp?documentId....

Temisha Eliott, Clayton Early Learning, testified in support of the bill.

Suzanne Banning, Florence Crittenton School, testified in support of the bill.

Monalisa Martinez, Florence Crittenton Early Childhood Education Director, testified in support of the bill.

Ms. Martinez responded to questions regarding the creditials and rating system for Colorado Shines, which is the quality rating and improvement system for all of Colorado's licensed early care and learning programs serving children aged 0-5.

Ali Mickelson, Colorado Fiscal Institute, testified in support of the bill.

Hunter Railey, Small Business Majority, testified in support of the bill and responded to questions from the committee regarding the bill.

Grant Orvis, representing himself, testified in support of the bill.

Stefanie Stevens, Northwest Aurora Childcare Cooperative Pilot Project, testified in support of the bill.

Eric Myers, Colorado Department of Revenue, who was present for questions only, responded to questions from the committee.

Louis Pino, Legislative Council Staff, responded to questions regarding the bill's impact to a potential taxpayer refund under the Taxpayer's Bill of Rights.

Representatives Buckner and Wilson made concluding comments on the bill.