CO SB173

Expands the definition of "damage award" under TABOR to exclude certain civil monetary penalties from state fiscal year spending calculations, including penalties from the Department of Health Care Policy and Financing, Department of Public Health and Environment, Energy and Carbon Management Commission, and Division of Labor Standards and Statistics

Broadens the definition of "property sale" to include transfers of rights in tangible or intangible property, not just ownership transfers, effective for fiscal years beginning July 1, 2024

Exempts specific state revenue sources from TABOR spending limits, including merchandise sales at History Colorado Center and state historical museums, sales of supplies for agricultural/pesticide inspections and wildfire equipment repair, correctional education program sales, and Colorado State Fair non-concession sales

Clarifies that fines, penalties, and certain sales revenue should not count toward the state's constitutional spending cap under Article X, Section 20 of the Colorado Constitution

Includes a safety clause declaring the act necessary for immediate preservation of public peace, health, or safety