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Bill Detail: HB20-1043

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Title Income Tax Credit For Early Childhood Education Fix
Status House Committee on Finance Refer Unamended to Appropriations (02/13/2020)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors J. Buckner (D)
J. Wilson (R)
Senate Sponsors N. Todd (D)
K. Priola (R)
House Committee Education
Senate Committee
Date Introduced 01/08/2020
Description

During the first regular session of the seventy-second general
assembly, the Senate passed House Bill 19-1005 on third reading on May
3, 2019, and the governor signed the bill on May 13, 2019. Because of an
amendment to the effective date clause, the bill never took effect.
The bill was introduced with a standard act-subject-to-petition
clause (ASP clause), meaning the bill would have taken effect on August

2, 2019, unless a referendum petition was filed against the bill. However,
on April 26, 2019, the House Appropriations Committee adopted an
amendment (L.010) that added an exception to the ASP clause. The
amendment specified that If the voters at the November 2019 statewide
election do not approve a measure . . ., then this act takes effect on the
date of the official declaration of the vote thereon by the governor.
When L.010 was adopted, House Bill 19-1333 was being
considered. House Bill 19-1333 created a ballot issue that, if approved by
voters, would have allowed the state to increase the cigarette tax and
increase the tobacco products tax, would have allowed the state to create
a new tax on nicotine products, and would have used a significant portion
of the tax revenue for preschool programs and expanded learning
opportunities. The concept behind L.010 was that if the ballot issue
obtained voter approval, then the tax credit for early childhood educators
would not be necessary.
However, on May 2, 2019, the Senate postponed House Bill
19-1333 indefinitely during second reading. Since House Bill 19-1333
never passed, voters were never given an opportunity to approve the
ballot issue, and the governor never had an opportunity to declare a vote
on it. Consequently, because of the way L.010 was written, House Bill
19-1005 never took effect.
In order to give effect to the intent of the general assembly and the
governor in approving House Bill 19-1005, the exception to the effective
date needs to be repealed.

Committee Reports
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Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (02/03/2020) (most recent)  
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