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ColoradoHB26-14192026 Regular SessionHouse

Over-Refund of Excess State Revenues

Sponsored By: Emily Sirota (Democratic), Jeff Bridges (Democratic), Judy Amabile (Democratic), Kyle Brown (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Smaller future refunds for Colorado taxpayers

The law allows Colorado to reduce future TABOR refunds to account for excess refunds from fiscal year 2024-25. This process applies if the state controller certifies in September 2026 that 2025-26 revenue stayed within the TABOR spending limit. Before November 16, 2026, the controller must calculate the excess, working with state budget and revenue officials. The calculation compares the certified 2024-25 refund with the amount owed after accounting for federal H.R. 1's revenue reductions. State financial reports must reflect the correction. Reductions apply only to fiscal years beginning on or after July 1, 2026, using no more than 50% of the total excess in any one fiscal year.

State auditor gets refund correction funding

The law provides $18,021 from Colorado's general fund for fiscal year 2026-27. The money goes to the Legislative Department for the Office of the State Auditor to carry out the law. Funding assumes an additional 0.2 full-time equivalent staff position. It does not provide direct payments to households.

Sponsors & Cosponsors

Sponsors

  • Emily Sirota

    Democratic • House

  • Jeff Bridges

    Democratic • Senate

  • Judy Amabile

    Democratic • Senate

  • Kyle Brown

    Democratic • House

Cosponsors

  • Andrew Boesenecker

    Democratic • House

  • Jennifer Bacon

    Democratic • House

  • Julie McCluskie

    Democratic • House

  • Kenny Nguyen

    Democratic • House

  • Lesley Smith

    Democratic • House

  • Michael Carter

    Democratic • House

  • Mandy Lindsay

    Democratic • House

  • Rebekah Stewart

    Democratic • House

  • Steven Woodrow

    Democratic • House

  • Yara Zokaie

    Democratic • House

  • Cathy Kipp

    Democratic • Senate

  • James Coleman

    Democratic • Senate

  • Katie Wallace

    Democratic • Senate

  • Lisa Cutter

    Democratic • Senate

  • Nick Hinrichsen

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 189 • No: 128

House vote • 5/12/2026

Senate amendments: Repass

Yes: 41 • No: 23

House vote • 5/12/2026

Senate amendments: Concur

Yes: 43 • No: 21

Senate vote • 5/11/2026

Third reading: Bill

Yes: 20 • No: 15

Senate vote • 5/6/2026

Refer House Bill 26-1419, as amended, to the Committee of the Whole.

Yes: 4 • No: 3

House vote • 4/30/2026

Third reading: Bill

Yes: 41 • No: 21

House vote • 4/28/2026

Committee of the whole: Amd (h.001)

Yes: 24 • No: 39

House vote • 4/24/2026

Adopt amendment J.001

Yes: 8 • No: 3

House vote • 4/24/2026

Refer House Bill 26-1419, as amended, to the Committee of the Whole.

Yes: 8 • No: 3

Actions Timeline

  1. Governor Signed

    6/3/2026House

  2. Signed by the Speaker of the House

    6/2/2026House

  3. Signed by the President of the Senate

    6/2/2026Senate

  4. Sent to the Governor

    6/2/2026House

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

    5/12/2026House

  6. Senate Third Reading Passed - No Amendments

    5/11/2026Senate

  7. Senate Second Reading Special Order - Passed with Amendments - Committee

    5/8/2026Senate

  8. Senate Second Reading Special Order - Passed with Amendments - No Amendments

    5/8/2026Senate

  9. Senate Second Reading Special Order - Passed - No Amendments

    5/8/2026Senate

  10. Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole

    5/6/2026Senate

  11. Senate Second Reading Special Order - Laid Over Daily - No Amendments

    5/6/2026Senate

  12. Introduced In Senate - Assigned to Appropriations

    5/1/2026Senate

  13. House Third Reading Passed - No Amendments

    4/30/2026House

  14. House Third Reading Laid Over Daily - No Amendments

    4/29/2026House

  15. House Second Reading Special Order - Passed with Amendments - Committee, Floor

    4/28/2026House

  16. House Committee on Appropriations Refer Amended to House Committee of the Whole

    4/24/2026House

  17. Introduced In House - Assigned to Appropriations

    4/21/2026House

Bill Text

  • Engrossed

    PDF

  • Final Act

    PDF

  • House Appropriations Preamend

    PDF

  • Introduced

    PDF

  • Reengrossed

    PDF

  • Rerevised

    PDF

  • Revised

    PDF

  • Senate Appropriations Preamend

    PDF

  • Signed Act

    PDF

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