|
HB23-1006
|
Employer Notice Of Income Tax Credits
|
Concerning the notice requirements of employers regarding income tax credits, and, in connection therewith, requiring employers to notify employees of the availability of the federal earned income tax credit, the state earned income tax credit, the federal child tax credit, and the state child tax credit. | - Fiscal Policy & Taxes | Governor Signed: 03/31/2023 | | Business Affairs and Labor | Business, Labor and Technology | M. Young (D)
L. Daugherty (D) | T. Exum Sr. (D) |
|
HB23-1015
|
Taxation Tobacco Products Remote Retail Sellers
|
Concerning the taxation of tobacco products. | - Fiscal Policy & Taxes | Governor Signed: 05/01/2023 | | Finance | Finance | S. Bird (D) | L. Liston (R)
C. Hansen (D) |
|
HB23-1016
|
Temp Tax Credit For Public Service Retirees
|
Concerning the creation of an income tax credit for qualifying retirees of Colorado public pensions. | - Fiscal Policy & Taxes- State Government | House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed: 05/11/2023 | | Finance | | S. Bird (D)
E. Sirota (D) | C. Hansen (D)
C. Kolker (D) |
|
HB23-1017
|
Electronic Sales And Use Tax Simplification System
|
Concerning improvements to the electronic sales and use tax simplification system, and, in connection therewith, making an appropriation. | - Fiscal Policy & Taxes | Governor Signed: 06/05/2023 | | Finance | Finance | R. Bockenfeld (R)
C. Kipp (D) | K. Van Winkle (R)
J. Bridges (D) |
|
HB23-1018
|
Timber Industry Incentives
|
Concerning incentives to promote the timber industry in Colorado, and, in connection therewith, creating an internship program in the Colorado state forest service and creating a state income tax credit for the purchase of qualifying items used in timber production and forest health. | - Fiscal Policy & Taxes- Labor & Employment- Natural Resources & Environment- State Government- State Revenue & Budget | House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed: 05/11/2023 | | Agriculture, Water and Natural Resources | | M. Lynch (R) | C. Simpson (R) |
|
HB23-1046
|
Tax Credit Pre-adoption Leave
|
Concerning an income tax credit for an employer related to an employee's paid leave of absence for the purpose of adopting a child. | - Fiscal Policy & Taxes | House Committee on Finance Postpone Indefinitely: 03/02/2023 | | Finance | | R. Armagost (R) | |
|
HB23-1047
|
Joint Filing Deduction Qualified Tuition Program
|
Concerning the income tax deduction for married persons filing income tax returns jointly pursuant to a qualified tuition program contribution plan. | - Fiscal Policy & Taxes | House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed: 05/11/2023 | | Finance | | M. Snyder (D)
D. Wilson (R) | |
|
HB23-1052
|
Mod Prop Tax Exemption For Veterans With Disab
|
Concerning a requirement that a veteran who has individual employability status be treated equivalently to a veteran who has one hundred percent permanent disability when determining eligibility for any state veterans benefit, and, in connection therewith, expanding eligibility for the property tax exemption for veterans with a disability to include a veteran who does not have a service-connected disability rated as a one hundred percent permanent disability but does have individual unemployability status. | - Military & Veterans | Governor Signed: 04/28/2023 | | State, Civic, Military and Veterans Affairs | State, Veterans and Military Affairs | R. Marshall (D) | R. Fields (D) |
|
HB23-1054
|
Property Valuation
|
Concerning real property valuation, and, in connection therewith, extending the property tax reassessment cycle beginning on January 1, 2021, to a four-year cycle; removing the dollar amount reductions to the actual value used for the valuation for assessment of lodging property, improved commercial property, and residential property; maintaining the same assessment rates for all real property besides residential real property in the 2023 and 2024 property tax years; and capping the increase in property values between the 2022 and 2025 property tax years. | - Fiscal Policy & Taxes | House Committee on Finance Postpone Indefinitely: 03/09/2023 | | Finance | | L. Frizell (R) | B. Pelton (R) |
|
HB23-1063
|
Reduction Of State Income Tax Rate
|
Concerning a reduction of the state income tax rate. | - Fiscal Policy & Taxes | House Committee on State, Civic, Military, & Veterans Affairs Postpone Indefinitely: 02/09/2023 | | State, Civic, Military and Veterans Affairs | | S. Bottoms (R) | |
|
HB23-1081
|
Employee Ownership Tax Credit Expansion
|
Concerning the expansion of the tax credit for conversion costs for employee business ownership. | - Fiscal Policy & Taxes | Governor Signed: 05/23/2023 | | Finance | Finance | R. Taggart (R)
W. Lindstedt (D) | N. Hinrichsen (D) |
|
HB23-1083
|
Qualified Higher Education Expenses Aviation Training
|
Concerning qualified higher education expenses for commercial pilot aviation training programs. | - Fiscal Policy & Taxes | House Committee on Education Postpone Indefinitely: 02/09/2023 | | Education | | B. Titone (D)
R. Taggart (R) | |
|
HB23-1084
|
Continuation Of Military Retirement Benefit Deduction
|
Concerning the continuation of the income tax deduction for military retirement benefits. | - Fiscal Policy & Taxes | Governor Signed: 06/05/2023 | | Finance | Appropriations | M. Bradfield (R)
D. Ortiz (D) | R. Zenzinger (D)
R. Gardner (R) |
|
HB23-1091
|
Continuation Of Child Care Contribution Tax Credit
|
Concerning the income tax credit for a qualifying contribution to promote child care in the state, and, in connection therewith, continuing the credit for three years, requiring the department of revenue to develop recommendations for the expansion of the types of contributions that qualify for the credit, and making an appropriation. | - Fiscal Policy & Taxes | Governor Signed: 05/23/2023 | | Finance | Finance | C. Kipp (D)
R. Pugliese (R) | J. Rich (R)
J. Marchman (D) |
|
HB23-1103
|
Severance Tax Revenue Distribution
|
Concerning the distribution of severance tax funds to counties that are economically impacted by the industries on which severance taxes are imposed. | - Fiscal Policy & Taxes | House Committee on Finance Postpone Indefinitely: 02/13/2023 | | Finance | | T. Winter (R) | R. Pelton (R) |
|
HB23-1111
|
Unauthorized Insurance Premium Tax Rate
|
Concerning harmonization of the unauthorized insurance premium tax rate with the surplus lines insurance premium tax rate. | - Fiscal Policy & Taxes- State Revenue & Budget | Governor Signed: 03/31/2023 | | Finance | Finance | S. Bird (D) | C. Hansen (D) |
|
HB23-1112
|
Earned Income And Child Tax Credits
|
Concerning the enlargement of certain income tax credits for low- and middle-income working individuals or families, and, in connection therewith, reducing state income tax revenue by increasing the earned income tax credit and restructuring the child tax credit to allow all low-income taxpayers with income below certain thresholds to claim the credit. | - Fiscal Policy & Taxes- State Revenue & Budget | Governor Signed: 06/07/2023 | | Finance | Finance | S. Bird (D)
M. Young (D) | C. Hansen (D)
C. Kolker (D) |
|
HB23-1121
|
Repeal Of Infrequently Used Tax Expenditures
|
Concerning the repeal of infrequently used tax expenditures. | - Fiscal Policy & Taxes | Governor Signed: 03/23/2023 | | Finance | Finance | S. Bird (D) | L. Liston (R)
C. Hansen (D) |
|
HB23-1128
|
Income Tax Credits And Deductions Married Taxpayers
|
Concerning certain income tax credits and deductions for married taxpayers. | - Fiscal Policy & Taxes | House Committee on Finance Postpone Indefinitely: 03/06/2023 | | Finance | | R. Weinberg (R) | |
|
HB23-1129
|
Tax Credit Lifebuoy Apparatus
|
Concerning a state income tax credit for an eligible purchaser's installation of a lifebuoy apparatus. | - Fiscal Policy & Taxes | House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed: 05/11/2023 | | Finance | | B. Bradley (R) | |
|
HB23-1184
|
Low-income Housing Property Tax Exemptions
|
Concerning certain low-income housing property that is deemed to be used for a strictly charitable purpose, and, in connection therewith, clarifying and expanding the property tax exemption for property acquired by nonprofit housing providers for a strictly charitable low-income housing purpose and creating a property tax exemption for property held by community land trusts or nonprofit affordable homeownership developers and used for a strictly charitable purpose. | - Fiscal Policy & Taxes | Governor Signed: 05/25/2023 | | Transportation, Housing and Local Government | Finance | W. Lindstedt (D)
L. Frizell (R) | D. Roberts (D) |
|
HB23-1189
|
Employer Assistance For Home Purchase Tax Credit
|
Concerning an income tax credit for employer assistance to employees in making a home purchase. | - Fiscal Policy & Taxes- State Government- State Revenue & Budget | Governor Signed: 06/07/2023 | | Finance | Finance | S. Bird (D)
R. Weinberg (R) | R. Zenzinger (D)
K. Mullica (D) |
|
HB23-1208
|
Income Tax Credit For Eligible Teachers
|
Concerning a state income tax credit for a licensed teacher who is employed as a teacher in a public school on a full-time basis for at least one-half of an academic year. | - Fiscal Policy & Taxes | House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed: 05/11/2023 | | Education | | M. Soper (R) | J. Rich (R) |
|
HB23-1240
|
Sales Use Tax Exemption Wildfire Disaster Construction
|
Concerning a sales and use tax exemption for construction and building materials used for repairing and rebuilding residential structures damaged or destroyed by a declared wildfire disaster in 2020, 2021, or 2022, and, in connection therewith, making an appropriation. | - Fiscal Policy & Taxes | Governor Signed: 05/12/2023 | | Finance | Finance | K. Brown (D)
J. Amabile (D) | S. Fenberg (D) |
|
HB23-1260
|
Advanced Industry and Semiconductor Manufacturing Incentives
|
Concerning tax incentives to maximize investments in semiconductor and advanced manufacturing in Colorado, and, in connection therewith, authorizing the economic development commission to approve refund certificates for certain income tax credits, creating a semiconductor manufacturing zone program, modifying the Colorado job growth incentive tax credit for semiconductor and advanced manufacturing, creating an advanced industries task force, and making an appropriation. | - Fiscal Policy & Taxes | Governor Signed: 05/20/2023 | | Finance | Finance | A. Valdez (D)
M. Soper (R) | K. Priola (D)
M. Baisley (R) |
|
HB23-1272
|
Tax Policy That Advances Decarbonization
|
Concerning tax policy that advances decarbonization, and, in connection therewith, extending tax credits for the purchase or lease of electric vehicles; creating tax credits for industrial facilities to implement greenhouse gas emissions reduction improvements, for expenditures made in connection with geothermal energy projects, for production of geothermal electricity generation, for the deployment of heat pump technology, for retail sales of electric bicycles, and for construction of sustainable aviation fuel production facilities; creating a temporary specific ownership tax rate reduction on a portion of the sale of electric medium- and heavy-duty trucks; temporarily decreasing the severance tax credit for oil and gas production, requiring the revenue that is attributable to the decrease be deposited in the decarbonization tax credits administration cash fund, and creating the cash fund; and making an appropriation. | - Fiscal Policy & Taxes- State Government- State Revenue & Budget | Governor Signed: 05/11/2023 | | Energy and Environment | Finance | M. Weissman (D)
J. Joseph (D) | S. Fenberg (D)
L. Cutter (D) |
|
HB23-1275
|
Modification Of The Film Production Incentive
|
Concerning modifications to the performance-based incentive for film production in Colorado, and, in connection therewith, clarifying the definition of "qualified local expenditure" for payments to personal service corporations, requiring production companies to file information income tax returns regarding such payments, and eliminating the withholding exemption for payments to nonresidents who perform services in connection with a film production for less than one hundred twenty days in a year. | - Fiscal Policy & Taxes | Governor Signed: 06/01/2023 | | Finance | Finance | W. Lindstedt (D)
R. Weinberg (R) | D. Roberts (D) |
|
HB23-1277
|
Reporting Adjustments To Taxable Income
|
Concerning the filing of income tax returns by business entities. | - Fiscal Policy & Taxes | Governor Signed: 06/01/2023 | | Finance | Finance | R. Taggart (R) | J. Smallwood (R)
C. Kolker (D) |
|
HB23-1284
|
Modifications To The Property Tax Deferral Program
|
Concerning modifications to the property tax deferral program. | - Fiscal Policy & Taxes | Governor Signed: 06/01/2023 | | Finance | Appropriations | S. Lieder (D) | K. Mullica (D) |
|
HB23-1289
|
Sustainable Advancements In Aviation Tax Credits
|
Concerning income tax credits for sustainability advancements in the aviation industry, and, in connection therewith, allowing an income tax credit for the purchase of electric-powered aviation ground support equipment and allowing an income tax credit for investments made in a business in the state that researches, develops, or produces alternative aviation fuels or alternative aircraft powerplants. | - Fiscal Policy & Taxes- State Government | House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed: 05/11/2023 | | Finance | | S. Bird (D)
R. Pugliese (R) | L. Liston (R)
J. Bridges (D) |
|
HB23-1309
|
Film Incentive Tax Credit
|
Concerning the restructuring of the performance-based incentive for film production in Colorado, and, in connection therewith, reducing an appropriation. | - Fiscal Policy & Taxes | Governor Signed: 06/05/2023 | | Finance | Finance | L. Herod (D)
M. Snyder (D) | D. Roberts (D)
S. Jaquez Lewis (D) |
|
HB23-1311
|
Identical Temporary TABOR Refund
|
Concerning the creation of an identical refund payment of excess state revenues from all sources as a mechanism to refund a portion of the excess state revenues for the 2022-23 state fiscal year only. | - State Revenue & Budget | Governor Signed: 05/24/2023 | | Appropriations | Appropriations | M. Weissman (D) | C. Hansen (D)
N. Hinrichsen (D) |
|
SB23-036
|
Veterans With Disab Prop Tax Exemption Reqmnts
|
Concerning a change to the application process for the property tax exemption for veterans with a disability. | - Fiscal Policy & Taxes | Governor Signed: 06/05/2023 | | State, Civic, Military and Veterans Affairs | State, Veterans and Military Affairs | D. Ortiz (D)
R. Armagost (R) | L. Cutter (D)
B. Pelton (R) |
|
SB23-055
|
Car Sharing Program Sales Use And Ownership Tax
|
Concerning the payment of governmental charges related to the ownership of a vehicle that is registered with a peer-to-peer car sharing program. | - Business & Economic Development- Transportation & Motor Vehicles | Senate Committee on Transportation & Energy Postpone Indefinitely: 02/13/2023 | | | Transportation and Energy | | R. Gardner (R) |
|
SB23-080
|
Tax Credit Parental Engagement In Schools
|
Concerning an income tax credit for parental engagement in schools. | - Education & School Finance (Pre & K-12)- Fiscal Policy & Taxes | Senate Committee on Education Postpone Indefinitely: 02/14/2023 | | | Education | | P. Lundeen (R) |
|
SB23-106
|
Income Tax Deduction For Military Retirement Benefits
|
Concerning the income tax deduction for military retirement benefits. | - Fiscal Policy & Taxes | Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely: 02/09/2023 | | | State, Veterans and Military Affairs | M. Bradfield (R) | R. Gardner (R) |
|
SB23-107
|
Senior And Veterans With Disabilities Property Tax Exemption
|
Concerning the expansion of existing property tax exemptions for certain owner-occupied primary residences. | - Fiscal Policy & Taxes | Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely: 02/09/2023 | | | State, Veterans and Military Affairs | | L. Liston (R) |
|
SB23-108
|
Allowing Temporary Reductions In Property Tax Due
|
Concerning temporary reductions in property taxes due. | - Fiscal Policy & Taxes | Governor Signed: 06/05/2023 | | Finance | State, Veterans and Military Affairs | R. Pugliese (R)
L. Frizell (R) | F. Winter (D)
M. Baisley (R) |
|
SB23-196
|
Income Tax Credit For Retrofitting A Home For Health Reasons
|
Concerning an extension of the income tax credit for retrofitting a residence to increase the residence's visitability. | - Fiscal Policy & Taxes | Governor Signed: 05/30/2023 | | Finance | Finance | N. Ricks (D)
M. Young (D) | F. Winter (D) |
|
SB23-207
|
Sales And Use Tax Refund For Data Center Purchases
|
Concerning a refund of the state sales and use tax paid on certain items purchased in connection with an eligible data center. | - State Government | Senate Committee on Finance Refer Amended to Appropriations: 04/11/2023 | | | Finance | | J. Buckner (D) |
|
SB23-280
|
Hazardous Material Mitigation
|
Concerning the mitigation of certain transportation-related environmental hazards, and, in connection therewith, creating the fuels impact enterprise to administer programs and impose fees that are related to the transportation of fuel within the state, modifying the fee collected for the distribution to the perfluoroalkyl and polyfluoroalkyl substances cash fund, modifying the petroleum storage tank fund, allowing the Colorado state patrol to conform hazard materials routing regulations to transportation commission rules, and making an appropriation. | - Natural Resources & Environment- Transportation & Motor Vehicles | Governor Signed: 06/06/2023 | | Finance | Finance | M. Snyder (D) | K. Mullica (D) |
|
SB23-303
|
Reduce Property Taxes And Voter-approved Revenue Change
|
Concerning a reduction in property taxes, and, in connection therewith, creating a limit on annual property tax increases for certain local governments; temporarily reducing the valuation for assessment of certain residential and nonresidential property; creating new subclasses of property; permitting the state to retain and spend revenue up to the proposition HH cap; requiring the retained revenue to be used to reimburse certain local governments for lost property tax revenue and to be deposited in the state education fund to backfill the reduction in school district property tax revenue; transferring general fund money to the state public school fund and to a cash fund to also be used for the reimbursements; eliminating the cap on the amount of excess state revenues that may be used for the reimbursements for the 2023 property tax year; referring a ballot issue; and making an appropriation. | - Fiscal Policy & Taxes- Local Government- State Revenue & Budget | Governor Signed: 05/24/2023 | | Appropriations | Appropriations | M. Weissman (D) | C. Hansen (D)
S. Fenberg (D) |
|
SB23-304
|
Property Tax Valuation
|
Concerning changes to property tax valuation practices, and, in connection therewith, requiring property tax assessors to consider certain information when valuing real property, requiring certain counties use an alternative protest and appeal procedure in any year of general reassessment of real property that is valued biennially, and clarifying that data that a property tax assessor is required to provide at the request of a taxpayer must include certain information. | - Fiscal Policy & Taxes | Governor Signed: 05/24/2023 | | Finance | Finance | S. Bird (D)
L. Frizell (R) | C. Hansen (D)
S. Fenberg (D) |
|
SB23-305
|
Property Tax Task Force
|
Concerning the creation of the property tax task force. | - Fiscal Policy & Taxes | Senate Committee on Finance Postpone Indefinitely: 05/04/2023 | | | Finance | R. Pugliese (R) | B. Pelton (R) |
