# Colorado HB25-1157: Reauthorize Advanced Industries Tax Credit Colorado HB25-1157, Reauthorize Advanced Industries Tax Credit, is a 2025 Regular Session House bill sponsored by Brianna Titone (Democratic), Marc Snyder (Democratic), Mark Baisley (Republican) and 1 others; status signed, last action 2025-05-19 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/CO-HB25-1157-2025A - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado HB25-1157 - State: Colorado - Session: 2025 Regular Session - Title: Reauthorize Advanced Industries Tax Credit - Status: signed - Chamber: House - Introduced: 2025-01-29 - Last action: 2025-05-19, Governor Signed - Sponsors: Brianna Titone (Democratic), Marc Snyder (Democratic), Mark Baisley (Republican), William Lindstedt (Democratic) - Cosponsors: 16 - Subjects: Fiscal Policy & Taxes - Touches household money: yes - Roll calls: 6 (126 yes, 13 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Longer tax breaks for small-business investors: benefit, high. Colorado extends its advanced industry investment tax credit through December 31, 2031. Qualified investments made from July 1, 2014, through that date are eligible. Beginning January 1, 2028, eligibility also covers investments in certain small manufacturers outside advanced industries. These manu… - Trust beneficiaries can receive investment credits: benefit, high. A qualified trust can divide its investment tax credit between itself and its beneficiaries in any way it chooses. The state office issues each beneficiary a certificate for their share, which reduces Colorado income tax. Qualified partnerships and S corporations can also allocate credits to partne… - Investors face credit deadlines and paperwork: cost, medium. Businesses must apply for state certification; the office can certify qualified small businesses through October 1, 2031. Investors must submit completed credit applications within 90 days after investing in a certified business. The office can require investment proof, its intended use, and the ex… - Small businesses face five-year reporting rules: cost, low. Certified businesses receiving qualified investments must report annually for five years after their first qualified investment. Reports must cover the credit’s impact and the business’s development. The state office can assess penalties for missing reports; penalty payments go to the state general… - Less tax credit money for investors: cost, low. The state office’s annual credit cap is $4 million through 2026 and $2.5 million for each year from 2027 through 2031. That cuts annual credit availability by $1.5 million. Credits are awarded first-come, first-served, and the office can partially approve the last credit to stay within the cap. Unu… - Investors face revised tax credit limits: mixed, high. The law removes voting-power limits that barred investors and affiliates holding more than 30% before investing or at least 50% afterward. But investors with more than $50,000 invested or more than 10% ownership, counting potential shares, do not qualify. C corporations, including businesses taxed… ## Sponsors and cosponsors - Sponsor: Brianna Titone (Democratic), House - Sponsor: Marc Snyder (Democratic), Senate - Sponsor: Mark Baisley (Republican), Senate - Sponsor: William Lindstedt (Democratic), Senate - Cosponsor: Andrew Boesenecker (Democratic), House - Cosponsor: Alex Valdez (Democratic), House - Cosponsor: Chad Clifford (Democratic), House - Cosponsor: Jennifer Bacon (Democratic), House - Cosponsor: Julie McCluskie (Democratic), House - Cosponsor: Matt Soper (Republican), House - Cosponsor: Naquetta Ricks (Democratic), House - Cosponsor: Regina English (Democratic), House - Cosponsor: Rick Taggart (Republican), House - Cosponsor: Rep. S. Bird - Cosponsor: Cleave Simpson (Republican), Senate - Cosponsor: Dylan Roberts (Democratic), Senate - Cosponsor: Judy Amabile (Democratic), Senate - Cosponsor: Jeff Bridges (Democratic), Senate - Cosponsor: Janice Marchman (Democratic), Senate - Cosponsor: Marc Catlin (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-05 | Senate | Third reading: Bill | pass | 35 | 0 | | | 2025-05-02 | Senate | Refer House Bill 25-1157 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | pass | 7 | 0 | | | 2025-05-01 | Senate | Refer House Bill 25-1157 to the Committee on Appropriations. | pass | 8 | 0 | | | 2025-04-30 | House | Third reading: Bill | pass | 57 | 8 | | | 2025-04-29 | House | Refer House Bill 25-1157 to the Committee of the Whole. | pass | 9 | 2 | | | 2025-02-06 | House | Refer House Bill 25-1157 to the Committee on Appropriations. | pass | 10 | 3 | | ## Actions (14) - 2025-05-19: Governor Signed (House) - 2025-05-07: Signed by the Speaker of the House (House) - 2025-05-07: Signed by the President of the Senate (Senate) - 2025-05-07: Sent to the Governor (House) - 2025-05-05: Senate Third Reading Passed - No Amendments (Senate) - 2025-05-02: Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole (Senate) - 2025-05-02: Senate Second Reading Special Order - Passed - No Amendments (Senate) - 2025-05-01: Senate Committee on Finance Refer Unamended to Appropriations (Senate) - 2025-04-30: House Third Reading Passed - No Amendments (House) - 2025-04-30: Introduced In Senate - Assigned to Finance (Senate) - 2025-04-29: House Committee on Appropriations Refer Unamended to House Committee of the Whole (House) - 2025-04-29: House Second Reading Special Order - Passed with Amendments - Floor (House) - 2025-02-06: House Committee on Finance Refer Unamended to Appropriations (House) - 2025-01-29: Introduced In House - Assigned to Finance (House) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/82290/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/82283/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/82292/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/82288/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/82284/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/82286/download) - Signed Act: [PDF](https://leg.colorado.gov/bill_files/40578/download) ## Related bills - SB25-279: Colorado Code of Military Justice Updates (signed) - HB25-1307: Updating Technical References in Education Law (signed) - HB25-1234: Utility Consumer Protection (signed) - SB25-167: Invest State Funds to Benefit Communities (signed) - SB25-163: Battery Stewardship Programs (signed) - SB25-261: Property Tax Deferral Program Administration (signed) ## Sources - [Engrossed (PDF)](https://leg.colorado.gov/bill_files/82290/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/82283/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/82292/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/82288/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/82284/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/82286/download) - [Signed Act (PDF)](https://leg.colorado.gov/bill_files/40578/download) ## Related - [SB25-279: Colorado Code of Military Justice Updates](https://policyrisk.com/state-bill/CO-SB25-279-2025A) - [HB25-1307: Updating Technical References in Education Law](https://policyrisk.com/state-bill/CO-HB25-1307-2025A) - [HB25-1234: Utility Consumer Protection](https://policyrisk.com/state-bill/CO-HB25-1234-2025A) - [SB25-167: Invest State Funds to Benefit Communities](https://policyrisk.com/state-bill/CO-SB25-167-2025A) - [SB25-163: Battery Stewardship Programs](https://policyrisk.com/state-bill/CO-SB25-163-2025A) - [SB25-261: Property Tax Deferral Program Administration](https://policyrisk.com/state-bill/CO-SB25-261-2025A) - [Colorado bills](https://policyrisk.com/states/colorado/bills) - [Colorado state hub](https://policyrisk.com/states/colorado) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/CO-HB25-1157-2025A (as of 2026-10-16).