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CO HB1063

Bill

Status

Failed

2/9/2023

Primary Sponsor

Scott Bottoms

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Reduces Colorado's individual and corporate state income tax rates from 4.40% to 3.5% for tax years beginning January 1, 2024
  • Exempts the rate reductions from statutory requirements that tax expenditure legislation include a tax preference performance statement and include repeal provisions after specified periods
  • Applies the 3.5% rate to federal taxable income for individuals, estates, and trusts and to Colorado net income for C corporations
  • Takes effect 90 days after final adjournment of the general assembly, but becomes subject to referendum petition and requires approval by voters at the November 2024 general election if challenged

Legislative Description

Reduction Of State Income Tax Rate

Last Action

House Committee on State, Civic, Military, & Veterans Affairs Postpone Indefinitely

2/9/2023

Committee Referrals

State, Civic, Military and Veterans Affairs1/19/2023

Full Bill Text

No bill text available