All Roll Calls
Yes: 116 • No: 1
ColoradoSB25-0462025 Regular SessionSenate
Local Government Tax Audit Confidentiality Standards
Sponsored By: Cathy Kipp (Democratic), Jeff Bridges (Democratic), Rick Taggart (Republican)
Signed by Governor
Fiscal Policy & TaxesLocal Government
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Stronger privacy for local tax audits
Beginning July 1, 2025, private auditors working for Colorado local governments must generally keep sales and use tax investigation information private. They may share it with authorized local officials and give taxpayers or their representatives copies of their own returns or reports. Sharing with Colorado’s revenue department is allowed for statistics, and with that department and the IRS for tax compliance. Taxpayers can waive privacy protections through a voluntary, signed written waiver. Disclosure is also allowed by court order. Auditors generally need not produce records in court, except in specified tax cases involving the local government. A willful violation is a misdemeanor carrying a fine of up to $1,000 per violation.
More government sharing of taxpayer information
Beginning July 1, 2025, Colorado’s revenue director may share taxpayer information with covered local governments and special districts. Sharing must be needed for tax dispute resolution, coordination, agreements between governments, or information exchange under the law. This allows more government-to-government sharing, but the information cannot be disclosed to third parties.
Sponsors & Cosponsors
Sponsors
Cathy Kipp
Democratic • Senate
Jeff Bridges
Democratic • Senate
Rick Taggart
Republican • House
Cosponsors
Andrew Boesenecker
Democratic • House
Brianna Titone
Democratic • House
Julie McCluskie
Democratic • House
Jacque Phillips
Democratic • House
Monica Duran
Democratic • House
Rep. S. Bird
Affiliation unavailable
William Lindstedt
Democratic • Senate
Dafna Michaelson Jenet
Democratic • Senate
Iman Jodeh
Democratic • Senate
Judy Amabile
Democratic • Senate
James Coleman
Democratic • Senate
Lisa Cutter
Democratic • Senate
Marc Snyder
Democratic • Senate
Tony Exum
Democratic • Senate
Roll Call Votes
House vote • 3/4/2025
Third reading: Bill
Yes: 61 • No: 1
House vote • 2/20/2025
Refer Senate Bill 25-046 to the Committee of the Whole.
Yes: 12 • No: 0
Senate vote • 2/3/2025
Third reading: Bill
Yes: 35 • No: 0
Senate vote • 1/28/2025
Refer Senate Bill 25-046, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar.
Yes: 8 • No: 0
Actions Timeline
Governor Signed
3/20/2025HouseSigned by the Speaker of the House
3/12/2025HouseSent to the Governor
3/12/2025HouseSigned by the President of the Senate
3/11/2025SenateHouse Third Reading Passed - No Amendments
3/4/2025HouseHouse Third Reading Laid Over Daily - No Amendments
3/3/2025HouseHouse Second Reading Special Order - Passed - No Amendments
2/28/2025HouseHouse Second Reading Laid Over Daily - No Amendments
2/24/2025HouseHouse Committee on Finance Refer Unamended to House Committee of the Whole
2/20/2025HouseSenate Third Reading Passed - No Amendments
2/3/2025SenateIntroduced In House - Assigned to Finance
2/3/2025HouseSenate Second Reading Passed - No Amendments
1/31/2025SenateSenate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
1/28/2025SenateIntroduced In Senate - Assigned to Finance
1/8/2025Senate
Bill Text
Engrossed
Final Act
Introduced
Reengrossed
Rerevised
Revised
Signed Act