HB23-1006 | Employer Notice Of Income Tax Credits |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | Current law requires an employer to provide its employees with an annual statement showing the total compensation paid and the income tax withheld for the preceding calendar year. The bill requires an employer to also provide (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
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Status: | 1/9/2023 Introduced In House - Assigned to Business Affairs & Labor 1/26/2023 House Committee on Business Affairs & Labor Refer Amended to House Committee of the Whole 1/31/2023 House Second Reading Laid Over Daily - No Amendments 2/1/2023 House Second Reading Passed with Amendments - Committee 2/2/2023 House Third Reading Passed - No Amendments 2/6/2023 Introduced In Senate - Assigned to Business, Labor, & Technology 3/9/2023 Senate Committee on Business, Labor, & Technology Refer Unamended to Senate Committee of the Whole 3/13/2023 Senate Second Reading Laid Over Daily - No Amendments 3/14/2023 Senate Second Reading Passed - No Amendments 3/15/2023 Senate Third Reading Passed - No Amendments 3/21/2023 Signed by the Speaker of the House 3/22/2023 Signed by the President of the Senate 3/23/2023 Sent to the Governor 3/31/2023 Governor Signed |
Amendments: | House Journal, January 27 |
HB23-1015 | Taxation Tobacco Products Remote Retail Sellers |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
The bill also resolves an ambiguity about how the "manufacturer's list price" of a tobacco product is determined for both "delivery sales" and "remote retail sales". (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
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Status: | 1/9/2023 Introduced In House - Assigned to Finance 2/6/2023 House Committee on Finance Refer Amended to Appropriations 3/3/2023 House Committee on Appropriations Refer Unamended to House Committee of the Whole 3/3/2023 House Second Reading Special Order - Passed with Amendments - Committee 3/6/2023 House Third Reading Passed - No Amendments 3/9/2023 Introduced In Senate - Assigned to Finance 3/28/2023 Senate Committee on Finance Refer Amended to Senate Committee of the Whole 3/28/2023 Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole 3/31/2023 Senate Second Reading Passed with Amendments - Committee 4/3/2023 Senate Third Reading Passed - No Amendments 4/4/2023 House Considered Senate Amendments - Result was to Laid Over Daily 4/13/2023 House Considered Senate Amendments - Result was to Concur - Repass 4/24/2023 Signed by the President of the Senate 4/24/2023 Signed by the Speaker of the House 4/25/2023 Sent to the Governor 5/1/2023 Governor Signed |
Amendments: | House Journal, February 7 Senate Journal, March 29 |
HB23-1016 | Temp Tax Credit For Public Service Retirees |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
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Status: | 1/9/2023 Introduced In House - Assigned to Finance 1/30/2023 House Committee on Finance Refer Amended to Appropriations 5/11/2023 House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed |
Amendments: | House Journal, January 31 |
HB23-1017 | Electronic Sales And Use Tax Simplification System |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
With the exception of charges for payments by credit cards, the bill prohibits the department from imposing a convenience fee or any other type of charge for a payment through SUTS and from passing those charges on to local taxing jurisdictions. The bill also requires the department to:
(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
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Status: | 1/9/2023 Introduced In House - Assigned to Finance 2/6/2023 House Committee on Finance Refer Unamended to Appropriations 4/21/2023 House Committee on Appropriations Refer Amended to House Committee of the Whole 4/21/2023 House Second Reading Special Order - Passed with Amendments - Committee 4/24/2023 House Third Reading Passed - No Amendments 4/25/2023 Introduced In Senate - Assigned to Finance 5/2/2023 Senate Committee on Finance Refer Unamended to Appropriations 5/4/2023 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole 5/4/2023 Senate Second Reading Special Order - Passed with Amendments - Committee 5/5/2023 Senate Third Reading Passed - No Amendments 5/7/2023 House Considered Senate Amendments - Result was to Laid Over Daily 5/7/2023 House Considered Senate Amendments - Result was to Concur - Repass 5/17/2023 Sent to the Governor 5/17/2023 Signed by the President of the Senate 5/17/2023 Signed by the Speaker of the House |
Amendments: | House Journal, April 21 Senate Journal, May 4 |
HB23-1018 | Timber Industry Incentives |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | For income tax years beginning on or after January 1, 2023, but before January 1, 2028, a business involved in forestry, logging, the timber trade, the production of wood and secondary products, or forest health and wildfire mitigation activities in Colorado may claim a credit against state income tax for 20% of the cost incurred by the taxpayer in purchasing certain equipment, vehicles, and equipment infrastructure. The total aggregate credit in any one income tax year is limited to $10,000. Any amount of the credit that exceeds the taxpayer's income tax liability is not refundable but may be carried forward for up to 5 years.
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Status: | 1/9/2023 Introduced In House - Assigned to Agriculture, Water & Natural Resources 2/6/2023 House Committee on Agriculture, Water & Natural Resources Refer Amended to Finance 2/23/2023 House Committee on Finance Refer Unamended to Appropriations 5/11/2023 House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed |
Amendments: | House Journal, February 7 |
HB23-1046 | Tax Credit Pre-adoption Leave |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | Beginning January 1, 2024, an employer is allowed an income tax credit in an amount equal to 50% of the employer's expenses incurred from voluntarily paying:
The maximum amount of pre-adoption leave for which an employer can claim the credit is 12 weeks per employee. To be eligible for the credit, an employer must have a written policy offering pre-adoption leave. The credit is limited to pre-adoption leave for employees who have been employed for at least one year and who for the preceding year earned less than $80,000. The credit does not include the cost of any compensation in addition to wages that an employer pays or provides to an employee.
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Status: | 1/9/2023 Introduced In House - Assigned to Finance 2/6/2023 House Committee on Finance Witness Testimony and/or Committee Discussion Only 3/2/2023 House Committee on Finance Postpone Indefinitely |
Amendments: |
HB23-1052 | Mod Prop Tax Exemption For Veterans With Disab |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The state constitution allows a veteran who has a service-connected disability rated as a 100% permanent disability to claim a property tax exemption for a portion of the actual value of the veteran's owner-occupied primary residence. The 100% permanent disability requirement can only be changed through a constitutional amendment. If, at the 2024 general election, the voters of the state approve a constitutional amendment to expand eligibility for the exemption by allowing a veteran who has individual unemployability status, as determined by the United States department of veterans affairs, to claim the exemption, the bill makes conforming statutory changes to reflect that expansion of the exemption. In most cases, to have individual unemployability status, a veteran must be unable to keep a steady job because the veteran either has at least one service-connected disability rated at 60% or more disabling or has 2 or more service-connected disabilities with at least one disability rated at 40% or more disabling and a combined rating of 70% or more disabling. The bill also requires a veteran who has individual unemployability status to be treated equivalently to a veteran who has one hundred percent permanent disability when determining eligibility for any state veterans benefit. Finally, to comply with an existing statutory requirement that "people first language" be used in new or amended statutes that refer to persons with disabilities, the bill also changes the existing terms "disabled veteran" and "disabled veterans" to "veteran with a disability" and "veterans with a disability".
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Status: | 1/9/2023 Introduced In House - Assigned to State, Civic, Military, & Veterans Affairs 1/23/2023 House Committee on State, Civic, Military, & Veterans Affairs Refer Unamended to House Committee of the Whole 1/26/2023 House Second Reading Laid Over to 01/30/2023 - No Amendments 1/30/2023 House Second Reading Passed - No Amendments 1/31/2023 House Third Reading Passed - No Amendments 2/2/2023 Introduced In Senate - Assigned to State, Veterans, & Military Affairs 4/6/2023 Senate Committee on State, Veterans, & Military Affairs Refer Unamended - Consent Calendar to Senate Committee of the Whole 4/12/2023 Senate Second Reading Special Order - Passed - No Amendments 4/13/2023 Senate Third Reading Passed - No Amendments 4/20/2023 Signed by the Speaker of the House 4/20/2023 Signed by the President of the Senate 4/21/2023 Sent to the Governor 4/28/2023 Governor Signed |
Amendments: |
HB23-1063 | Reduction Of State Income Tax Rate |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | For income tax years commencing on and after January 1, 2024, the bill reduces both the individual and the corporate state income tax rates from 4.40% to 3.5%. The bill also exempts the rate reductions from the existing statutory requirements that tax expenditure legislation include a tax preference performance statement in a statutory legislative declaration and a repeal after a specified period of tax years.
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Status: | 1/19/2023 Introduced In House - Assigned to State, Civic, Military, & Veterans Affairs 2/9/2023 House Committee on State, Civic, Military, & Veterans Affairs Postpone Indefinitely |
Amendments: |
HB23-1079 | Income Tax Credits For Nonpublic Education |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The bill establishes a private school tuition income tax credit for income tax years commencing on or after January 1, 2024, that allows any taxpayer to claim a credit when the taxpayer enrolls a qualified child in a private school or the taxpayer provides a scholarship to a qualified child for enrollment in a private school. The private school issues the taxpayer a credit certificate and the amount of the credit is:
The bill also establishes an income tax credit for income tax years commencing on or after January 1, 2024, that allows any taxpayer who uses home-based education for a qualified child to claim an income tax credit in an amount equal to:
Both credits may be carried forward for 3 years but may not be refunded. In addition, the credits may be transferred, subject to certain limitations.
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Status: | 1/19/2023 Introduced In House - Assigned to Education 2/16/2023 House Committee on Education Postpone Indefinitely |
Amendments: |
HB23-1091 | Continuation Of Child Care Contribution Tax Credit |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | A taxpayer who makes a monetary contribution to promote child care in the state is allowed an income tax credit that is equal to 50% of the total value of the contribution. This exemption is currently available for income tax years that commence prior to January 1, 2025. The bill extends the credit for 3 years. The bill adds a statutory legislative declaration to comply with an existing statutory requirement that any bill that extends a tax expenditure include a statutory legislative declaration. The bill also requires the department of revenue to consult with the early childhood leadership commission, the public-private collaboration unit in the department of personnel, and the department of early childhood to develop recommendations for measuring the effectiveness of the tax credit and recommendations for improving and expanding the tax credit. Finally , the bill (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
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Status: | 1/19/2023 Introduced In House - Assigned to Finance 2/2/2023 House Committee on Finance Refer Amended to Appropriations 4/14/2023 House Committee on Appropriations Refer Amended to House Committee of the Whole 4/14/2023 House Second Reading Special Order - Passed with Amendments - Committee, Floor 4/15/2023 House Third Reading Passed - No Amendments 4/17/2023 Introduced In Senate - Assigned to Finance 4/25/2023 Senate Committee on Finance Refer Unamended to Appropriations 4/28/2023 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole 4/28/2023 Senate Second Reading Special Order - Passed - No Amendments 5/1/2023 Senate Third Reading Passed - No Amendments 5/22/2023 Sent to the Governor 5/22/2023 Signed by the President of the Senate 5/22/2023 Signed by the Speaker of the House 5/23/2023 Governor Signed |
Amendments: | House Journal, February 3 |
HB23-1121 | Repeal Of Infrequently Used Tax Expenditures |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
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Status: | 1/27/2023 Introduced In House - Assigned to Finance 2/9/2023 House Committee on Finance Refer Unamended to House Committee of the Whole 2/10/2023 House Second Reading Special Order - Passed - No Amendments 2/13/2023 House Third Reading Passed - No Amendments 2/15/2023 Introduced In Senate - Assigned to Finance 3/7/2023 Senate Committee on Finance Refer Unamended to Senate Committee of the Whole 3/9/2023 Senate Second Reading Passed - No Amendments 3/10/2023 Senate Third Reading Passed - No Amendments 3/15/2023 Signed by the Speaker of the House 3/16/2023 Sent to the Governor 3/16/2023 Signed by the President of the Senate 3/23/2023 Governor Signed |
Amendments: |
HB23-1122 | Tax Credit For Purchase Long-term Care Insurance |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
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Status: | 1/27/2023 Introduced In House - Assigned to Finance 2/13/2023 House Committee on Finance Refer Unamended to Appropriations 5/11/2023 House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed |
Amendments: |
HB23-1128 | Income Tax Credits And Deductions Married Taxpayers |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
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Status: | 1/30/2023 Introduced In House - Assigned to Finance 2/23/2023 House Committee on Finance Witness Testimony and/or Committee Discussion Only 3/6/2023 House Committee on Finance Postpone Indefinitely |
Amendments: |
HB23-1129 | Tax Credit Lifebuoy Apparatus |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The bill establishes a state income tax credit for the purchase and installation of a lifebuoy apparatus in a subdivision with a body of water beginning January 1, 2023. The tax credit is for $1,500 per lifebuoy apparatus purchased and installed in the subdivision by an eligible purchaser. The tax credit may be claimed only once per lifebuoy apparatus and is not refundable, but may be carried forward up to 5 years. An eligible purchaser must certify to the department of revenue each lifebuoy apparatus purchased and installed during each tax year for which the credit is claimed. |
Status: | 1/30/2023 Introduced In House - Assigned to Finance 2/16/2023 House Committee on Finance Refer Amended to Appropriations 5/11/2023 House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed |
Amendments: | House Journal, February 17 |
HB23-1166 | Repeal Retail Delivery Fees |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | A retail delivery is a retail sale of tangible personal property that is subject to state sales tax by a retailer for delivery by a motor vehicle to the purchaser at any location in the state. As authorized by current law, retail delivery fees are imposed on each retail delivery by:
Effective July 1, 2023, the bill eliminates the retail delivery fees by specifying that they may only be collected for the 2022-23 state fiscal year.
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Status: | 2/2/2023 Introduced In House - Assigned to Transportation, Housing & Local Government 2/21/2023 House Committee on Transportation, Housing & Local Government Postpone Indefinitely |
Amendments: |
HB23-1189 | Employer Assistance For Home Purchase Tax Credit |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The bill creates a state income tax credit for employers who make a monetary contribution to an employee for use by the employee in purchasing a primary residence. The amount of the credit allowed is (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
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Status: | 2/10/2023 Introduced In House - Assigned to Finance 2/27/2023 House Committee on Finance Refer Unamended to Appropriations 4/28/2023 House Committee on Appropriations Refer Amended to House Committee of the Whole 4/28/2023 House Second Reading Special Order - Laid Over Daily - No Amendments 4/29/2023 House Second Reading Special Order - Passed with Amendments - Committee, Floor 5/1/2023 House Third Reading Passed - No Amendments 5/1/2023 Introduced In Senate - Assigned to Finance 5/4/2023 Senate Committee on Finance Refer Amended to Appropriations 5/5/2023 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole 5/5/2023 Senate Second Reading Special Order - Passed with Amendments - Committee 5/6/2023 Senate Third Reading Passed - No Amendments 5/7/2023 House Considered Senate Amendments - Result was to Concur - Repass 5/22/2023 Sent to the Governor 5/22/2023 Signed by the President of the Senate 5/22/2023 Signed by the Speaker of the House |
Amendments: | House Journal, April 28 House Journal, April 29 |
HB23-1208 | Income Tax Credit For Eligible Teachers |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | For income tax years commencing on or after January 1, 2023, but before January 1, 2027, the bill allows a refundable state income tax credit, which is intended to offset the various expenses that licensed teachers often incur throughout an academic year for classroom supplies, professional development costs, supplemental educational materials, field trips, and other items that improve the quality of the educational services that they provide, to 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 (eligible teacher) during the income tax year for which the credit is claimed. The amount of the credit is $1,000 for an eligible teacher who is employed for the equivalent of an entire academic year and $500 for a teacher who is employed for one-half of an academic year. Two eligible teachers who file a joint income tax return may each claim the credit. |
Status: | 2/17/2023 Introduced In House - Assigned to Education 3/23/2023 House Committee on Education Refer Unamended to Finance 4/3/2023 House Committee on Finance Refer Unamended to Appropriations 5/11/2023 House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed |
Amendments: |
HB23-1240 | Sales Use Tax Exemption Wildfire Disaster Construction |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
A qualified homeowner
(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
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Status: | 3/11/2023 Introduced In House - Assigned to Finance 3/20/2023 House Committee on Finance Refer Unamended to Appropriations 4/18/2023 House Committee on Appropriations Refer Amended to House Committee of the Whole 4/19/2023 House Second Reading Special Order - Laid Over Daily - No Amendments 4/20/2023 House Second Reading Special Order - Passed with Amendments - Committee, Floor 4/21/2023 House Third Reading Passed - No Amendments 4/24/2023 Introduced In Senate - Assigned to Finance 5/2/2023 Senate Committee on Finance Refer Amended to Appropriations 5/4/2023 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole 5/4/2023 Senate Second Reading Special Order - Passed with Amendments - Committee 5/5/2023 Senate Third Reading Passed - No Amendments 5/7/2023 House Considered Senate Amendments - Result was to Laid Over Daily 5/7/2023 House Considered Senate Amendments - Result was to Concur - Repass 5/10/2023 Signed by the President of the Senate 5/10/2023 Signed by the Speaker of the House 5/11/2023 Sent to the Governor 5/12/2023 Governor Signed |
Amendments: | House Journal, April 19 House Journal, April 20 Senate Journal, May 3 Senate Journal, May 4 |
HB23-1272 | Tax Policy That Advances Decarbonization |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | However, the credit cannot be claimed for vans, sport utility vehicles, and pickup trucks that have a manufacturer's suggested retail price of $80,000 or more or for any other vehicle that has a manufacturer's suggested retail price of $55,000 or more. Additionally, if for any one of the state fiscal years 2025-26, 2026-27, or 2027-28, the state is not projected to exceed the state fiscal year spending limit imposed by section 20 of article X of the state constitution by 5% then for any income tax year commencing in the calendar year that begins in that fiscal year, the amount of the credit is reduced by 50%, and if the amount of the reduced credit is at or below $500, then no credit is allowed for such a tax year. The amount of credit that can be claimed for improvements is 30% of the capital costs paid by the owner, not including the cost for design; except that for certain improvements that have the potential to significantly reduce greenhouse gas emissions but are not yet commercially available, the office may approve a higher percentage to be claimed of up to 50%. Owners must apply semi-annually for the credit to the office and the office reviews applications and awards a reservation of credits based on a merit-based review. Upon completion of a study or upon putting the improvements into service, the office issues the owner a tax credit certificate to claim the credit in the amount reserved to the owner. The availability of the credit is subject to an aggregate cap each application period. If the aggregate maximum amount is not claimed in a tax year, the aggregate maximum amount in the next income tax year is increased by an amount equal to the excess amount.
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Status: | 3/30/2023 Introduced In House - Assigned to Energy & Environment 4/6/2023 House Committee on Energy & Environment Refer Amended to Finance 4/13/2023 House Committee on Finance Refer Amended to Appropriations 4/21/2023 House Committee on Appropriations Refer Amended to House Committee of the Whole 4/21/2023 House Second Reading Special Order - Passed with Amendments - Committee, Floor 4/24/2023 House Third Reading Passed - No Amendments 4/25/2023 Introduced In Senate - Assigned to Finance 4/27/2023 Senate Committee on Finance Refer Amended to Appropriations 4/28/2023 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole 4/28/2023 Senate Second Reading Special Order - Passed with Amendments - Committee, Floor 5/1/2023 Senate Third Reading Passed - No Amendments 5/2/2023 House Considered Senate Amendments - Result was to Concur - Repass 5/4/2023 Signed by the Speaker of the House 5/5/2023 Sent to the Governor 5/5/2023 Signed by the President of the Senate 5/11/2023 Governor Signed |
Amendments: | House Journal, April 10 House Journal, April 21 House Journal, April 21 Senate Journal, April 28 |
HB23-1277 | Reporting Adjustments To Taxable Income |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | Under current law, partnerships and S corporations (pass-through entities) have 3 options for ensuring that the income taxes owed by nonresident owners will be paid. Pass-through entities may file a composite return on behalf of these owners, withhold an estimated tax payment, or collect and file an agreement that the owner will file a separate return. For income tax years beginning on and after January 1, 2024, section 1 of the bill consolidates the composite return and withholding options and clarifies the calculation of the required payment. |
Status: | 3/30/2023 Introduced In House - Assigned to Finance 4/10/2023 House Committee on Finance Refer Unamended to Appropriations 4/18/2023 House Committee on Appropriations Refer Unamended to House Committee of the Whole 4/20/2023 House Second Reading Laid Over Daily - No Amendments 4/21/2023 House Second Reading Special Order - Passed - No Amendments 4/24/2023 House Third Reading Passed - No Amendments 4/25/2023 Introduced In Senate - Assigned to Finance 5/2/2023 Senate Committee on Finance Refer Unamended to Appropriations 5/5/2023 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole 5/5/2023 Senate Second Reading Special Order - Passed - No Amendments 5/6/2023 Senate Third Reading Passed - No Amendments 5/17/2023 Sent to the Governor 5/17/2023 Signed by the President of the Senate 5/17/2023 Signed by the Speaker of the House 6/1/2023 Signed by Governor |
Amendments: |
SB23-080 | Tax Credit Parental Engagement In Schools |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The bill establishes a parental engagement in schools income tax credit for income tax years commencing on or after January 1, 2024, that allows a taxpayer who is a parent (taxpayer) to claim a credit when the taxpayer volunteers in the school of the taxpayer's child. Taxpayers are allowed a credit of $20 for each volunteer hour, up to $500. Eligible schools include a school of a school district, a district charter school, an institute charter school, or a board of cooperative services. An eligible school shall issue a credit certificate to any taxpayer who volunteers in the school. The credit certificate allows the taxpayer to claim a credit with respect to the income taxes imposed by the state. To claim a credit, the taxpayer must submit the credit certificate to the department of revenue (department) with the taxpayer's income tax return for the income tax year for which a credit is claimed. The amount of the credit that exceeds the taxpayer's income taxes due is refunded to the taxpayer. The bill encourages eligible schools to promote the credit to parents at the start of each school year and to provide volunteer opportunities throughout the year to accommodate parent schedules and interests. The bill requires the Colorado state advisory council for parent involvement in education (council) to develop marketing materials to promote the credit to parents. The council shall conduct training sessions to instruct eligible schools on how to implement and manage a volunteer program to align with the credit. The training sessions must use best practices for parental engagement. On or before May 1, 2025, the council shall create and distribute a statewide parental engagement feedback survey (survey) to solicit and collect parental engagement feedback from parents. The purpose of the survey is to measure parental engagement participation and to determine whether parental engagement provides support to eligible schools. At the end of each school year through 2029, eligible schools are required to solicit feedback, using the council's survey, from parents concerning volunteer experiences. On or before July 1, 2025, and each July 1 thereafter through July 1, 2029, eligible schools shall submit the survey data to the school districts. On or before October 1, 2025, and each October 1 thereafter through October 1, 2029, school districts shall report the survey data to the department of education. The bill requires the department of education to submit an annual report summarizing the survey data reported by the school districts to the department on February 15, 2026, and each February 15 thereafter through February 15, 2030, to the state auditor, the education committees of the house of representatives and the senate, or their successor committees, and the finance committees of the house of representatives and the senate, or their successor committees. The bill repeals the income tax credit, effective July 1, 2032.
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Status: | 1/27/2023 Introduced In Senate - Assigned to Education 2/13/2023 Senate Committee on Education Witness Testimony and/or Committee Discussion Only 2/14/2023 Senate Committee on Education Postpone Indefinitely |
Amendments: |
SB23-105 | Ensure Equal Pay For Equal Work |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | Current law authorizes the director of the division of labor standards and statistics in the department of labor and employment (director) to create and administer a process to accept and mediate complaints, to provide legal resources concerning alleged wage inequity, and to promulgate rules as necessary for this purpose. The bill changes these authorizations to requirements. Additionally, the bill requires the director to:
The bill also requires an employer to:
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Status: | 1/31/2023 Introduced In Senate - Assigned to Business, Labor, & Technology 2/21/2023 Senate Committee on Business, Labor, & Technology Witness Testimony and/or Committee Discussion Only 2/28/2023 Senate Committee on Business, Labor, & Technology Refer Amended to Appropriations 4/6/2023 Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole 4/11/2023 Senate Second Reading Laid Over Daily - No Amendments 4/12/2023 Senate Second Reading Passed with Amendments - Committee, Floor 4/13/2023 Senate Third Reading Passed - No Amendments 4/13/2023 Introduced In House - Assigned to State, Civic, Military, & Veterans Affairs 4/24/2023 House Committee on State, Civic, Military, & Veterans Affairs Refer Amended to Appropriations 4/28/2023 House Committee on Appropriations Refer Unamended to House Committee of the Whole 4/29/2023 House Second Reading Special Order - Passed with Amendments - Committee, Floor 5/1/2023 House Third Reading Passed - No Amendments 5/3/2023 Senate Considered House Amendments - Result was to Laid Over Daily 5/4/2023 Senate Considered House Amendments - Result was to Concur - Repass 5/4/2023 Senate Considered House Amendments - Result was to Reconsider 5/4/2023 Senate Considered House Amendments - Result was to Not Concur - Request Conference Committee 5/9/2023 Signed by the Speaker of the House 5/10/2023 Sent to the Governor 5/10/2023 Signed by the President of the Senate |
Amendments: | Senate Journal, March 1 Senate Journal, April 6 Senate Journal, April 12 House Journal, April 24 House Journal, April 29 |
SB23-143 | Retail Delivery Fees |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | Currently, the state and several state enterprises impose fees on retail sales of taxable tangible personal property delivered by motor vehicle to a location in the state. These fees are collectively known as the retail delivery fee (RDF), and a retailer who makes a retail delivery is required to add the RDF to the price of the retail delivery, collect it from the purchaser, and pay the RDF revenue to the department of revenue (department), which distributes the revenue to the appropriate cash funds. The department generally administers the RDF in the same manner as the state sales and use tax. The bill modifies this administration by permitting a retailer to pay the RDF on behalf of the purchaser. If the retailer elects to pay the RDF, then the retailer is:
The department is required to waive any processing costs for a retailer's electronic payment by automated clearing house (ACH) debit of the RDF if the charges would exceed the amount of the RDF revenue being remitted. The bill creates an exemption from the RDF for a retail delivery by a qualified business, which is a business that has $500,000 or less of retail sales in the prior year or is new, that applies retroactively to when RDFs were first imposed. A purchaser is not eligible for a refund of any RDF that is collected and remitted to the department by a qualified business prior to the effective date of the bill. The bill also creates a primary definition for "retail delivery" that is cross-referenced in other RDF provisions, and related to this change, a definition of "retail sale" is repealed where the cross reference makes it unnecessary.
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Status: | 2/8/2023 Introduced In Senate - Assigned to Finance 2/21/2023 Senate Committee on Finance Refer Unamended to Appropriations 3/3/2023 Senate Second Reading Special Order - Passed with Amendments - Committee 3/3/2023 Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole 3/6/2023 Senate Third Reading Passed - No Amendments 3/11/2023 Introduced In House - Assigned to Finance 3/20/2023 House Committee on Finance Refer Unamended to Appropriations 4/14/2023 House Committee on Appropriations Refer Amended to House Committee of the Whole 4/14/2023 House Second Reading Special Order - Passed with Amendments - Committee 4/15/2023 House Third Reading Laid Over Daily - No Amendments 4/17/2023 House Third Reading Passed - No Amendments 4/18/2023 Senate Considered House Amendments - Result was to Concur - Repass 4/26/2023 Signed by the President of the Senate 4/27/2023 Signed by the Speaker of the House 4/27/2023 Sent to the Governor 5/4/2023 Governor Signed |
Amendments: | Senate Journal, March 3 |
SB23-156 | Sunset Private Letter Ruling And Information Letter |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
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Status: | 2/15/2023 Introduced In Senate - Assigned to Finance 3/2/2023 Senate Committee on Finance Refer Amended to Appropriations 3/10/2023 Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole 3/10/2023 Senate Second Reading Special Order - Passed with Amendments - Committee 3/13/2023 Senate Third Reading Passed - No Amendments 3/14/2023 Introduced In House - Assigned to Finance 3/30/2023 House Committee on Finance Refer Unamended to Appropriations 4/14/2023 House Committee on Appropriations Refer Unamended to House Committee of the Whole 4/14/2023 House Second Reading Special Order - Passed - No Amendments 4/15/2023 House Third Reading Laid Over Daily - No Amendments 4/17/2023 House Third Reading Passed - No Amendments 4/26/2023 Signed by the President of the Senate 4/27/2023 Sent to the Governor 4/27/2023 Signed by the Speaker of the House 5/1/2023 Governor Signed |
Amendments: | Senate Journal, March 3 Senate Journal, March 10 |
SB23-196 | Income Tax Credit For Retrofitting A Home For Health Reasons |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | The bill extends for an additional 5 years the income tax credit for expenses incurred by a qualified individual in retrofitting the individual's residence to increase its accessibility for persons with disabilities. The bill also extends the credit carry-forward period from 5 to 8 years.
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Status: | 3/16/2023 Introduced In Senate - Assigned to Finance 3/23/2023 Senate Committee on Finance Refer Unamended to Appropriations 4/6/2023 Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole 4/6/2023 Senate Second Reading Special Order - Passed - No Amendments 4/10/2023 Senate Third Reading Passed - No Amendments 4/10/2023 Introduced In House - Assigned to Finance 4/17/2023 House Committee on Finance Refer Unamended to Appropriations 4/21/2023 House Committee on Appropriations Refer Unamended to House Committee of the Whole 4/24/2023 House Second Reading Special Order - Passed - No Amendments 4/25/2023 House Third Reading Laid Over Daily - No Amendments 4/26/2023 House Third Reading Passed - No Amendments 5/3/2023 Signed by the President of the Senate 5/4/2023 Sent to the Governor 5/4/2023 Signed by the Speaker of the House 5/30/2023 Governor Signed |
Amendments: |
SB23-204 | Correct Erroneous Property Tax Exemption End Date |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
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Status: | 3/20/2023 Introduced In Senate - Assigned to Agriculture & Natural Resources 3/30/2023 Senate Committee on Agriculture & Natural Resources Refer Unamended - Consent Calendar to Senate Committee of the Whole 4/4/2023 Senate Second Reading Passed - No Amendments 4/5/2023 Senate Third Reading Passed - No Amendments 4/5/2023 Introduced In House - Assigned to Agriculture, Water & Natural Resources 4/17/2023 House Committee on Agriculture, Water & Natural Resources Refer Unamended to House Committee of the Whole 4/19/2023 House Second Reading Special Order - Passed - No Amendments 4/20/2023 House Third Reading Laid Over Daily - No Amendments 4/21/2023 House Third Reading Passed - No Amendments 5/4/2023 Signed by the President of the Senate 5/5/2023 Signed by the Speaker of the House 5/5/2023 Sent to the Governor 5/12/2023 Governor Signed |
Amendments: |
SB23-207 | Sales And Use Tax Refund For Data Center Purchases |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: | For the state fiscal year beginning July 1, 2025, and for each state fiscal year thereafter through the state fiscal year beginning July 1, 2034, the bill allows a data center business or a data center operator (taxpayer) to claim a refund of all state sales and use tax that the taxpayer paid for construction materials or data center equipment that is for the construction or operation of an eligible data center. To be eligible to claim a sales and use tax refund, the taxpayer is required to obtain certification from the Colorado office of economic development (office) stating that the data center is an eligible data center and that the taxpayer may claim a refund of state sales and use tax (certification). An "eligible data center" is defined as a data center that creates a specified number of jobs, generates a specified amount of revenue, and requires a specified amount of power. The sales and use tax refund is allowed only for the sale, storage, or use of construction materials or data center equipment that occurs on or after the date that the taxpayer obtains certification from the office. When a taxpayer believes that the data center that will be identified in a sales and use tax refund application satisfies the criteria to be an eligible data center, the taxpayer may apply to the office for the certification. The taxpayer must demonstrate in the certification application that the data center is an eligible data center and the taxpayer is required to submit any documentation or proof that the office deems necessary to determine whether a data center satisfies the criteria to be an eligible data center. If, based on the information provided to the office and after consultation with the economic development commission, the office determines that a data center satisfies the criteria to be an eligible data center, the office is required to notify the department of revenue (department) and issue a certification to the taxpayer. To claim a sales and use tax refund, a taxpayer must submit a refund application and a copy of the certification from the office to the department. A taxpayer is required to submit certain documentation with the application. The bill allows a taxpayer to assign a certification to specified types of parties after it is awarded. The bill requires the office and the department to prepare an annual report including information regarding eligible data centers and state sales and use tax refunds allowed. The office is required to submit the report to the finance committees of the house of representatives and senate.
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Status: | 3/20/2023 Introduced In Senate - Assigned to Finance 4/11/2023 Senate Committee on Finance Refer Amended to Appropriations |
Amendments: | Senate Journal, April 12 |
SB23-208 | Correction Of Certain Tax Statute Cross References |
Comment: | |
Calendar Notification: | NOT ON CALENDAR |
Summary: |
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Status: | 3/20/2023 Introduced In Senate - Assigned to Finance 4/4/2023 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole 4/6/2023 Senate Second Reading Special Order - Passed - No Amendments 4/10/2023 Senate Third Reading Passed - No Amendments 4/10/2023 Introduced In House - Assigned to Finance 4/17/2023 House Committee on Finance Refer Unamended to House Committee of the Whole 4/20/2023 House Second Reading Laid Over Daily - No Amendments 4/24/2023 House Second Reading Special Order - Passed - No Amendments 4/25/2023 House Third Reading Laid Over Daily - No Amendments 4/26/2023 House Third Reading Passed - No Amendments 5/3/2023 Signed by the President of the Senate 5/4/2023 Sent to the Governor 5/4/2023 Signed by the Speaker of the House |
Amendments: |