# Colorado HB26-1223: Modifying Certain Tax Expenditures Colorado HB26-1223, Modifying Certain Tax Expenditures, is a 2026 Regular Session House bill sponsored by Andrew Boesenecker (Democratic), Dylan Roberts (Democratic), Matt Ball (Democratic) and 1 others; status signed, last action 2026-05-13 (Senate Third Reading Passed - No Amendments); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/CO-HB26-1223-2026A - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado HB26-1223 - State: Colorado - Session: 2026 Regular Session - Title: Modifying Certain Tax Expenditures - Status: signed - Chamber: House - Introduced: 2026-02-17 - Last action: 2026-05-13, Senate Third Reading Passed - No Amendments - Sponsors: Andrew Boesenecker (Democratic), Dylan Roberts (Democratic), Matt Ball (Democratic), Steven Woodrow (Democratic) - Cosponsors: 20 - Subjects: Fiscal Policy & Taxes - Touches household money: yes - Roll calls: 12 (218 yes, 113 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - New refundable tax credit for Colorado families: benefit, high. For tax years starting January 1, 2027, Colorado residents filing single or joint returns get a new refundable child credit. It adds to existing state child and family affordability credits. Children must meet federal dependent-child rules, with ages measured at year-end. Each eligible child ages 0… - State tax exemptions for specialized software buyers: benefit, low. The law preserves state sales and use tax exemptions for two types of software transactions. Software qualifies when covered by a negotiable license agreement or developed for a particular user. Covered sales, storage, use, and consumption are exempt. These exemptions remain when Colorado's broader… - Local software taxes can raise buyers' costs: cost, low. Starting December 31, 2026, local sales and use tax authority covers computer software as taxable property. Counties, cities, and specified districts can elect on January 1, 2027, to adopt a software definition for taxation. Their choice must comply with Colorado's constitutional tax rules. The law… ## Sponsors and cosponsors - Sponsor: Andrew Boesenecker (Democratic), House - Sponsor: Dylan Roberts (Democratic), Senate - Sponsor: Matt Ball (Democratic), Senate - Sponsor: Steven Woodrow (Democratic), House - Cosponsor: Chad Clifford (Democratic), House - Cosponsor: Emily Sirota (Democratic), House - Cosponsor: Jennifer Bacon (Democratic), House - Cosponsor: Julie McCluskie (Democratic), House - Cosponsor: Kyle Brown (Democratic), House - Cosponsor: Karen McCormick (Democratic), House - Cosponsor: Kenny Nguyen (Democratic), House - Cosponsor: Lesley Smith (Democratic), House - Cosponsor: Monica Duran (Democratic), House - Cosponsor: Mandy Lindsay (Democratic), House - Cosponsor: Manny Rutinel (Democratic), House - Cosponsor: Naquetta Ricks (Democratic), House - Cosponsor: Yara Zokaie (Democratic), House - Cosponsor: Cathy Kipp (Democratic), Senate - Cosponsor: Judy Amabile (Democratic), Senate - Cosponsor: Jeff Bridges (Democratic), Senate - Cosponsor: James Coleman (Democratic), Senate - Cosponsor: Kyle Mullica (Democratic), Senate - Cosponsor: Lisa Cutter (Democratic), Senate - Cosponsor: Mike Weissman (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-13 | House | Senate amendments: Repass | pass | 36 | 29 | | | 2026-05-13 | House | Senate amendments: Concur | pass | 39 | 26 | | | 2026-05-13 | Senate | Third reading: Bill | pass | 22 | 13 | | | 2026-05-13 | Senate | Third reading: Amend (l.031) | pass | 35 | 0 | | | 2026-05-11 | Senate | Refer House Bill 26-1223, as amended, to the Committee of the Whole. | pass | 4 | 3 | | | 2026-05-07 | Senate | Adopt amendment L.015 (Attachment L) | pass | 8 | 1 | | | 2026-05-07 | Senate | Refer House Bill 26-1223, as amended, to the Committee on Appropriations. | pass | 6 | 3 | | | 2026-05-07 | Senate | Adopt amendment L.020 (Attachment K) | pass | 8 | 1 | | | 2026-05-04 | House | Third reading: Bill | pass | 42 | 23 | | | 2026-04-28 | House | Refer House Bill 26-1223 to the Committee of the Whole. | pass | 8 | 3 | | | 2026-03-09 | House | Adopt amendment L.001 | fail | 4 | 6 | | | 2026-03-09 | House | Refer House Bill 26-1223, as amended, to the Committee on Appropriations. | pass | 6 | 5 | | ## Actions (18) - 2026-06-04: Governor Signed (House) - 2026-06-03: Signed by the Speaker of the House (House) - 2026-06-03: Signed by the President of the Senate (Senate) - 2026-06-03: Sent to the Governor (House) - 2026-05-13: Senate Third Reading Passed with Amendments - Floor (Senate) - 2026-05-13: House Considered Senate Amendments - Result was to Concur - Repass (House) - 2026-05-13: Senate Third Reading Passed - No Amendments (Senate) - 2026-05-12: Senate Third Reading Laid Over Daily - No Amendments (Senate) - 2026-05-11: Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole (Senate) - 2026-05-11: Senate Second Reading Special Order - Passed with Amendments - Committee, Floor (Senate) - 2026-05-07: Senate Committee on Finance Refer Amended to Appropriations (Senate) - 2026-05-04: House Third Reading Passed - No Amendments (House) - 2026-05-04: Introduced In Senate - Assigned to Finance (Senate) - 2026-05-01: House Second Reading Special Order - Passed with Amendments - Committee, Floor (House) - 2026-04-30: House Second Reading Laid Over Daily - No Amendments (House) - 2026-04-28: House Committee on Appropriations Refer Unamended to House Committee of the Whole (House) - 2026-03-09: House Committee on Finance Refer Amended to Appropriations (House) - 2026-02-17: Introduced In House - Assigned to Finance (House) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/115631/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/116933/download) - House Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/113186/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/112074/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/115701/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/116466/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/116384/download) - Senate Appropriations Preamend: [PDF](https://leg.colorado.gov/bill_files/116292/download) - Senate Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/116150/download) ## Related bills - HB26-1250: Procedures Related to Civil Asset Forfeiture (signed) - HB26-1298: Background Checks for Child Welfare Placements (signed) - HB26-1414: Medical Record Requests (signed) - SB26-155: Increase Access Homeowner's Insurance Enterprise (signed) - HB26-1429: County Administration Public Assistance Programs (signed) - HB26-1430: Transportation Funding Adjustments (signed) ## Sources - [Engrossed (PDF)](https://leg.colorado.gov/bill_files/115631/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/116933/download) - [House Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/113186/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/112074/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/115701/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/116466/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/116384/download) - [Senate Appropriations Preamend (PDF)](https://leg.colorado.gov/bill_files/116292/download) - [Senate Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/116150/download) ## Related - [HB26-1250: Procedures Related to Civil Asset Forfeiture](https://policyrisk.com/state-bill/CO-HB26-1250-2026A) - [HB26-1298: Background Checks for Child Welfare Placements](https://policyrisk.com/state-bill/CO-HB26-1298-2026A) - [HB26-1414: Medical Record Requests](https://policyrisk.com/state-bill/CO-HB26-1414-2026A) - [SB26-155: Increase Access Homeowner's Insurance Enterprise](https://policyrisk.com/state-bill/CO-SB26-155-2026A) - [HB26-1429: County Administration Public Assistance Programs](https://policyrisk.com/state-bill/CO-HB26-1429-2026A) - [HB26-1430: Transportation Funding Adjustments](https://policyrisk.com/state-bill/CO-HB26-1430-2026A) - [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-HB26-1223-2026A (as of 2026-10-16).