h_phc_2016a_2016-01-26t13:34:25z2 Hearing Summary

Date: 01/26/2016

02:49 PM -- HB 16-1037



Representative Windholz, sponsor, presented House Bill 16-1037 to the committee. A research note for the bill was distributed to the committee (Attachment I). The bill is recommended by the Interim Committee to Study the Vocational Rehabilitation of Services to the Blind. Representative Windholz gave data about persons with disabilities in Colorado, including the unemployment rate, average income, and educational attainment for the disabled. She explained the Business Enterprise Program in Colorado.



160126 AttachI.pdf



The bill creates two income tax credits for taxpayers who hire persons with developmental disabilities and persons who are blind or visually impaired and are referred for employment by the Division of Vocational Rehabilitation (DVR). Rep. Windholz detailed the two income tax credits offered by the bill, which are as follows:

• a tax credit for employee wages equal to 50 percent of the gross wages of a qualifying employee in the first three months of continuous employment, and 30 percent of the gross wages of a qualified employee for the following nine months of continuous employment; and,
• a tax credit for software and hardware costs equal to a share of costs of the maintenance, repair, and upgrade of software or hardware that assists a qualifying employee in performing his or her job as follows: 75 percent of the cost incurred in the first year, 50 percent the second year, and 25 percent the third year.

Both credits are nonrefundable and available for three years beginning in the tax year 2016. Both credits are limited to a taxpayers income liability, and an amount of the credit in the excess of the liability may be carried forward up to five years. This bill would reinstate statute from 2008, which was a prior tax credit.



02:52 PM



Representative Windholz responded to questions from the committee about the bill.



02:58 PM -- Cynde Vaughn, Colorado Deaf-Blind Task Force, testified in support of the bill. She responded to questions from the committee.



03:10 PM -- Dan Burke, National Federation of the Blind, testified in support of the bill.



03:15 PM -- Brent Batron, National Federation of the Blind, testified in support of the bill. He responded to questions from the committee.



03:17 PM -- Marijo Rymer, The Arc of Colorado, testified in support of the bill. She responded to questions from the committee.



03:23 PM



Representative Primavera and Representative Windholz discussed a conceptual amendment to the bill.

03:26 PM



Rep. Windholz gave concluding remarks on the bill. Committee members discussed the bill.

03:35 PM



The committee adjourned.