ColoradoHB26-13462026 Regular SessionHouse

Transfer of Unsold Insurance Premium Tax Credits

Sponsored By: Brianna Titone (Democratic), Cathy Kipp (Democratic), Marc Snyder (Democratic), Steven Woodrow (Democratic)

Signed by Governor

Fiscal Policy & TaxesHealth Care & Health Insurance

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Businesses can buy unsold insurance tax credits

Effective immediately upon enactment, Colorado Treasury can sell insurance premium tax credits left unsold after its application process for insurers. Buyers that are not insurers must be authorized to do business in Colorado and contract with Treasury. These buyers can transfer an unclaimed credit once to a Colorado-authorized insurer that owes state premium taxes. That insurer cannot transfer it again except through mergers, acquisitions, business-line sales, or the existing exception in section 24-36-403(7)(e). Any qualified holder can transfer unclaimed credits during a merger, acquisition, or business-line sale to a Colorado-authorized insurer owing premium taxes. The original buyer and receiving entity must notify Treasury in writing; transfers do not change the schedule for claiming credits. The law does not create a direct household payment or benefit.

Sponsors & Cosponsors

Sponsors

  • Brianna Titone

    Democratic • House

  • Cathy Kipp

    Democratic • Senate

  • Marc Snyder

    Democratic • Senate

  • Steven Woodrow

    Democratic • House

Cosponsors

  • Andrew Boesenecker

    Democratic • House

  • Jennifer Bacon

    Democratic • House

  • Julie McCluskie

    Democratic • House

  • Kyle Brown

    Democratic • House

  • Kenny Nguyen

    Democratic • House

  • Lorena Garcia

    Democratic • House

  • Monica Duran

    Democratic • House

  • Mandy Lindsay

    Democratic • House

  • Tammy Story

    Democratic • House

  • Jeff Bridges

    Democratic • Senate

  • James Coleman

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 162 • No: 85

House vote • 5/7/2026

Senate amendments: Repass

Yes: 41 • No: 23

House vote • 5/7/2026

Senate amendments: Concur

Yes: 45 • No: 19

Senate vote • 5/4/2026

Third reading: Bill

Yes: 23 • No: 12

Senate vote • 4/28/2026

Refer House Bill 26-1346, as amended, to the Committee of the Whole.

Yes: 6 • No: 3

House vote • 4/21/2026

Third reading: Bill

Yes: 41 • No: 23

House vote • 4/16/2026

Refer House Bill 26-1346 to the Committee of the Whole.

Yes: 6 • No: 5

Actions Timeline

  1. Governor Signed

    6/1/2026House
  2. Signed by the Speaker of the House

    5/29/2026House
  3. Signed by the President of the Senate

    5/28/2026Senate
  4. Sent to the Governor

    5/28/2026House
  5. House Considered Senate Amendments - Result was to Concur - Repass

    5/7/2026House
  6. House Considered Senate Amendments - Result was to Laid Over Daily

    5/5/2026House
  7. Senate Third Reading Passed - No Amendments

    5/4/2026Senate
  8. Senate Second Reading Passed with Amendments - Committee

    5/1/2026Senate
  9. Senate Second Reading Passed - No Amendments

    5/1/2026Senate
  10. Senate Committee on Finance Refer Amended to Senate Committee of the Whole

    4/28/2026Senate
  11. Introduced In Senate - Assigned to Finance

    4/23/2026Senate
  12. House Third Reading Passed - No Amendments

    4/21/2026House
  13. House Second Reading Special Order - Passed - No Amendments

    4/20/2026House
  14. House Committee on Finance Refer Unamended to House Committee of the Whole

    4/16/2026House
  15. Introduced In House - Assigned to Finance

    4/1/2026House

Bill Text

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