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CO HB1065

Bill

Status

Failed

2/12/2024

Primary Sponsor

Scott Bottoms

Click for details

Origin

House of Representatives

2024 Regular Session

AI Summary

  • Reduces Colorado's individual and corporate state income tax rates from 4.40% to 4.0% for tax years beginning January 1, 2025
  • Exempts the rate reductions from statutory requirements that tax expenditure legislation include a tax preference performance statement and include repeal provisions after a specified period
  • Applies the 4.0% 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, unless a referendum petition is filed, in which case it requires voter approval at the November 2024 general election

Legislative Description

Reduction of State Income Tax Rate

State Revenue & Budget

Last Action

House Committee on Finance Postpone Indefinitely

2/12/2024

Committee Referrals

Finance1/10/2024

Full Bill Text

No bill text available