# Colorado SB25-026: Adjusting Certain Tax Expenditures Colorado SB25-026, Adjusting Certain Tax Expenditures, is a 2025 Regular Session Senate bill sponsored by Bob Marshall (Democratic), Junie Joseph (Democratic), Kyle Mullica (Democratic); status signed, last action 2025-06-03 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/CO-SB25-026-2025A - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado SB25-026 - State: Colorado - Session: 2025 Regular Session - Title: Adjusting Certain Tax Expenditures - Status: signed - Chamber: Senate - Introduced: 2025-01-08 - Last action: 2025-06-03, Governor Signed - Sponsors: Bob Marshall (Democratic), Junie Joseph (Democratic), Kyle Mullica (Democratic) - Cosponsors: 4 - Subjects: Fiscal Policy & Taxes - Touches household money: yes - Roll calls: 9 (171 yes, 44 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Home energy storage earns 10% tax credit: benefit, high. You can claim an income tax credit worth 10% of the purchase price for energy storage installed in a Colorado home. Eligible tax years start on or after January 1, 2023, and before January 1, 2027. The credit law is repealed on January 1, 2030; that later date does not extend eligible tax years. - Biotech businesses keep research purchase tax refunds: benefit, low. Beginning January 1, 2026, the law preserves full refunds of qualifying Colorado state sales and use taxes for biotech taxpayers. Purchases must be tangible property used directly and mainly for biotechnology research and development in Colorado. The program covers calendar years from January 1, 19… - More farm inputs get sales tax relief: benefit, low. Beginning January 1, 2026, Colorado expands the farm inputs covered by its wholesale sales tax exemption. Additions include soil conditioners, plant amendments, plant growth regulators, mulches, compost, and manure. They also include soil for aboveground farm production, fish for non-stocking purpo… - Alcohol businesses lose damaged stock tax refunds: cost, low. After December 31, 2025, Colorado alcohol manufacturers, wholesalers, and winery direct-shipper permit holders cannot receive damaged-stock tax refunds or credits. This covers excise tax on drinks sold in Colorado that become unsalable from damage or destruction after tax payment. The refund author… ## Sponsors and cosponsors - Sponsor: Bob Marshall (Democratic), House - Sponsor: Junie Joseph (Democratic), House - Sponsor: Kyle Mullica (Democratic), Senate - Cosponsor: Jennifer Bacon (Democratic), House - Cosponsor: Cathy Kipp (Democratic), Senate - Cosponsor: Judy Amabile (Democratic), Senate - Cosponsor: James Coleman (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-06 | Senate | House amendments: Repass | pass | 30 | 5 | | | 2025-05-06 | Senate | House amendments: Concur | pass | 35 | 0 | | | 2025-05-02 | House | Third reading: Bill | pass | 42 | 22 | | | 2025-05-01 | House | Refer Senate Bill 25-026, as amended, to the Committee of the Whole. | pass | 8 | 3 | | | 2025-04-29 | House | Refer Senate Bill 25-026 to the Committee on Appropriations. | pass | 9 | 4 | | | 2025-04-28 | Senate | Third reading: Bill | pass | 29 | 5 | | | 2025-04-25 | Senate | Refer Senate Bill 25-026 to the Committee of the Whole. | pass | 6 | 1 | | | 2025-04-25 | Senate | Adopt amendment J.001 | fail | 3 | 4 | | | 2025-04-22 | Senate | Refer Senate Bill 25-026, as amended, to the Committee on Appropriations. | pass | 9 | 0 | | ## Actions (15) - 2025-06-03: Governor Signed (House) - 2025-05-15: Signed by the President of the Senate (Senate) - 2025-05-15: Signed by the Speaker of the House (House) - 2025-05-15: Sent to the Governor (House) - 2025-05-06: Senate Considered House Amendments - Result was to Concur - Repass (Senate) - 2025-05-02: House Third Reading Passed - No Amendments (House) - 2025-05-01: House Committee on Appropriations Refer Amended to House Committee of the Whole (House) - 2025-05-01: House Second Reading Special Order - Passed with Amendments - Committee (House) - 2025-04-29: House Committee on Finance Refer Unamended to Appropriations (House) - 2025-04-28: Senate Third Reading Passed - No Amendments (Senate) - 2025-04-28: Introduced In House - Assigned to Finance (House) - 2025-04-25: Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole (Senate) - 2025-04-25: Senate Second Reading Special Order - Passed with Amendments - Committee (Senate) - 2025-04-22: Senate Committee on Finance Refer Amended to Appropriations (Senate) - 2025-01-08: Introduced In Senate - Assigned to Finance (Senate) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/84868/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/84864/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/84869/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/84867/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/84865/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/84866/download) - Signed Act: [PDF](https://leg.colorado.gov/bill_files/40860/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/84868/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/84864/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/84869/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/84867/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/84865/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/84866/download) - [Signed Act (PDF)](https://leg.colorado.gov/bill_files/40860/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-SB25-026-2025A (as of 2026-10-16).