CO SCR001

Submits a constitutional amendment to Colorado voters at the November 3, 2026 general election requiring state voter approval in advance for any additions to the definition of federal taxable income used to determine state taxable income.

The requirement applies starting January 1, 2027, regardless of whether the state would gain revenue or the amount of revenue gained from such additions.

Amendment becomes part of the state constitution if at least 55% of voters voting on the ballot title vote "Yes/For".

Adds new subsection (4.5) to Section 20 (Taxpayer's Bill of Rights) of Article X of the Colorado Constitution to establish the voter approval requirement.

Senate sponsors are Pelton B. and Frizell; House sponsors are Gonzalez R. and Garcia Sander.