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CO HB1335

Bill

Status

Passed

6/3/2025

Primary Sponsor

Emily Sirota

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Modifies the calculation method for determining availability of Colorado's family affordability tax credit and earned income tax credit beginning in tax year 2025
  • Replaces actual state fiscal year 2024-25 revenue figures with the March 2024 Office of State Planning and Budgeting revenue forecast as the baseline for compound annual growth rate calculations
  • Addresses concerns that using actual 2024-25 revenue could limit general fund appropriations due to lower-than-expected revenue, contrary to original legislative intent
  • Applies to both tax credits created or expanded by the 2024 legislature (HB 24-1311 and HB 24-1134), which were unconditionally available only for tax year 2024
  • Includes a safety clause for immediate effect upon the Governor's signature

Legislative Description

Tax Credit Availability

Fiscal Policy & Taxes

Last Action

Governor Signed

6/3/2025

Committee Referrals

Appropriations5/2/2025
Committee of the Whole5/1/2025
Appropriations4/29/2025

Full Bill Text

No bill text available